This paper gives the readers the background to understand how intangibility of services affects customers’ evaluation of service quality. The paper begins with the various views regarding intangibility of services from scholars. Some view intangibility as important characteristics in distinguishing products from services. Others look at intangibility as insufficient condition to divide products and services. Then, the two main approaches of tangibilization, operation-based and marketing-based tangibilization are examined. The opportunities and problems in tangibilizing services are followed. Next, managerial implications tell marketing practitioners how they should exploit the opportunities and minimize the impacts of tangibilization problems. The paper is ended with the future research to give readers the list of unanswered questions in the areas of service tangibilization
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