PurposeThe paper aims to investigate the cultural and implementation organisational capabilities that contribute to provision of superior customer values through operationalising customer value from both the business and customer perspectives.Design/methodology/approachTwo samples were developed: one for hotel managers (n=231) and the other for hotel guests (n=385). Data for the organisational capabilities were collected from managers; data for customer value were collected from both managers and customers. Two models were tested with respect to the relationship between cultural capabilities and implementation on customer value.FindingsThe results indicate that, among the cultural variables, integrated market orientation and intrapreneurship are significantly and positively related to customer value. The implementation capabilities, human resources practices and innovation are significantly related to customer value as seen by managers, but none of these was significant when regressed on customer value as experienced by customers.Research limitations/implicationsA test of measure equivalence would be desirable to establish whether customers and managers in responding to questions on customer value use the scales equivalently.Practical implicationsThe study suggests that managers should adopt the customer's perspective as a useful guide to resource deployment and a potential source of sustainable competitive advantage. This enables organisations to invest in capabilities valued by customers.Originality/valueThe value of the paper lies in obtaining data for all the independent variables from managers, and data for the dependent variable, i.e. customer value, from both managers and customers, hence limiting common method bias.
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