摘要:This study integrates the three-factor theory and Importance–Performance Analysis (IPA) into a three-dimensional importance–performance analysis (3-D IPA) approach to identify the critical service quality attributes for hotel online booking. A seven-point Likert-type scale of service quality measurement was designed in the survey and the participants (foreign independent tourists) were randomly selected at Taoyuan International Airport, Taiwan. A total of 453 participants were identified. The classification of the factors was based on the explicit importance, while the implicit importance was measured with the relationship of satisfaction by using the ordered probit model. The results, compared to the traditional method of partial correlation analysis, were different in the dimensions of Fulfillment and Responsiveness, Safety and Security, Website Functionality, and Customer Relationships. In conclusion, this study broadens the perspective of research method and improves the performance evaluation of e-service quality attributes. The empirical results provide recommendations and policy implications for resource allocation of hotel management.