摘要: | Existing research results about the relationship between total quality management and service quality in the public sector are controversial. This study focuses on the core concept of TQM-job standardization-and, using the National Tax Administration of Taipei in Taiwan as a source of data collection, a significantly positive relationship between job standardization and service quality is found. The results also suggest that the service quality construct for the business world is different from that for public sector organizations. Theoretical and managerial implications are discussed. |