“…Since the seminal work by Martilla and James (1977), the IPA framework has gained popularity among researchers in the hotel industry (Almanza, Jaffe, & Lin, 1994;Beldona & Cobanoglu, 2007;Chu & Choi, 2000;Hemmasi, Strong, & Taylor, 1994;Lewis, 1985;Martin, 1995), in tourism (Chon, Weaver, & Kim, 1991;Duke & Persia, 1996;Evans & Chon, 1989;Uysal et al, 1991;Wade & Eagles, 2003), the restaurant business (Hsu, Byun, & Yang, 1997;Keyt, Yavas, & Riecken, 1994), leisure and recreation (Fletcher, Kaiser, & Groger, 1992;Guadagnolo, 1985), education (Alberty & Mihalik, 1989;Kitcharoen, 2004;Ortinau, Bush, Bush, & Twible, 1989) and healthcare marketing (Dolinsky & Caputo, 1991;Hawes & Rao, 1985). Chu and Choi (2000) compared the importance and performance of 26 hotel attributes as perceived by business and leisure travellers in Hong Kong.…”