“…Its application depends on expectations about important variables and evaluations of the performance of these variables (Martilla & James, 1977). This technique's ease of use and applicability, such as explaining customer satisfaction and suggesting management strategies for prioritizing resources, make it very attractive for use in the most varied aspects of management (Haverila, Haverila, & Twyford, 2023;Fakfare & Manosuthi, 2023;Tailab, 2020;Nawanir, Fernando, & Teong, 2018).…”