Numerous agribusiness firms have aimed to improve their service quality to build profitable relationships with customers. Prior research has indicated that employee satisfaction could create customer loyalty, yielding favorable business results. According to previous studies, the SERVQUAL scale was used in this study to investigate the relationship between the expectations and perceptions of farmers’ association employees in Taiwan. The results indicated that the largest gap between employee expectations and perceptions pertained to the tangibility of service quality, followed by reliability, empathy, responsiveness, and assurance. In addition, the results suggested that perceived responsiveness could influence expected tangibility, and that expected empathy could influence perceived assurance and empathy. To achieve higher profitability, farmers’ associations should focus on low-performing areas, and the overall value of an organization should be vital to employees.


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