本研究以三個文化背景各不相同國家的顧客作為調查對象，來討論跨國企業應制定怎麼樣的員工訓練課程以滿足不同國家顧客對服務品質不同的期待。
本研究藉由參考Parasuraman學者的SERVQUAL量表裡所提出服務品質期待的評論面向，設計了一份適用於特定領域的日系跨國企業的問卷，並以此問卷調查該日系跨國企業在台灣、日本、及中國大陸三地的顧客，以了解三地顧客對服務品質不同的期待。
研究結果顯示，三地顧客對SERVQUAL量表中的確實性(Assurance)及可靠性(Reliability)兩個面向服務的重要性評分有明顯的不同，顯示跨國企業在服務人員基本能力訓練時，應該特別注重這兩個面向的服務的不同重要性，並依重要性結果調整員工訓練課程以回應不同文化背景的顧客要求。

This study examined customers’ service quality expectations in three different countries to discuss how employee training programs should be designed and enacted in accordance with the different expectations in multinational enterprises. By using the dimensions in the SERVQUAL scale, brought up by Parasuraman et al., this study designed a set of questionnaire and distributed those to three different countries to see how different customers, under different cultural background, of targeted Japanese multinational enterprise evaluate each dimension in SERVQUAL. Results of this study suggests that different customers in different countries graded the level of importance of service items in dimension assurance and reliability differently, indicating that when setting up employee training programs, it is necessary for international HR managers to put these two dimensions into consideration and design various employee training program according to different cultural backgrounds to answer diverse customer needs.

Chapter 1. Introduction 1
1-1Research Background 1
1-2. Research Motivation 2
1-3. Problem Statement 4
1-4. Research Objective 4
Chapter 2. Literature Review 5
2-1. Service quality 5
2-2. Training and Service Quality Expectation 9
2-3. Training and Development Program in Multinational Enterprises 12
2-4. Culture and customer expectation: 15
2-4-1. Power Distance 18
2-4-2. Individualism vs. collectivism 19
2-4-3. Uncertainty Avoidance 20
2-5. Cultural differences between Taiwan, Japan and China: 21
Chapter 3. Methodology 26
3-1. Conceptual Framework 26
3-2. Problem Statement and Research Hypotheses 27
3-3. Research Instrument—questionnaire 28
3-4. Sample 31
3-5. Data 32
3-6. Data Analysis 33
Chapter 4. Results 34
4-1 Demographic Statistic of Sample 34
4-2. Descriptive Statistics 39
4-3. ANOVA Analysis 41
4-3-1. ANOVA analysis and Scheffe test in Variables and Country 41
4-3-2. ANOVA in four dimensions of the variables and demographic statistic 44
Chapter 5. Conclusion 49
5-1. Discussions 49
5-2. Managerial Implications 52
5.3. Limitations and Future Research 53
References 55
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