There is some inconsistency between the theory and practice of the analysis of deficits in managerial capabilities. Some academic literature suggests that the study of needs should be considered as gaps in competencies (Bee and Bee, 1994;Peiró, 1999), but organizations actually analyze needs as training preferences (Ford and Noe, 1987; Schwoerer, 1994, 1996;Tharenou, 1991 Note: This article is part of a research project entitled "Análisis funcional de los puestos de gestión de organizaciones de servicios turísticos y su incidencia sobre la calidad del servicio" (Functional analysis of management posts in tourism service organizations and its impact on service quality). It is a joint project between Valencia University and Jaume I University, funded by Conselleria d'Educació i Ciència .We would like to thank Professor Roger Kaufman from the Office for Needs Assessment and Planning, Florida State University, Tallahassee, for his help in reviewing the manuscript.