Service innovation may be one of the most important objectives, and strategies that many businesses pursue in the market. This study adopts both qualitative and quantitative approach to investigate the framework of service innovation for Taiwanese industries. Further, we investigate whether business size and industry category affect framework of service innovation via a survey of 648 firms. The findings of this study have implications for researchers who are seeking to understand service innovation in Taiwan.
First, ways to implement service innovation for Taiwanese industries can be classified into 4 types and 13 elements. The four types are: new service offerings, new service processes, new service business models and new service strategy, and service value. The framework of service innovation is not the same as those in previous findings. This study provides strategic implications for companies that seek to provide potential way of service innovation in Taiwan. In addition, the findings suggest that there is no difference between manufacturing and services in framework of service innovation at present, there is significant difference between large enterprise and small and medium-sized enterprise, and between emerging industries and non-emerging industries.

服務經濟已來臨，台灣產業的發展也從工業逐漸走向服務導向為主。2009年台灣的服務業占GDP也已達到70%以上，可見服務對台灣之重要性。全世界各國都在尋求服務所能帶來的需求與機會，各國政府均採策略性做法來迎接這新經濟型式的到來。因此，服務創新是近年來受到討論的新領域，越來越多的企業想藉由著服務創新改善績效、提升競爭力，甚至尋求新的市場機會，服務創新是企業未來重要目標與策略之一。
本研究將利用質化研究去探索台灣企業對於服務創新的知覺，因此，詢問648家廠商的高階主管對於服務創新的看法與定義，藉此研究建構一個完善的服務創新架構，提供企業一個依循的根據。再利用該資料來驗證不同企業規模與產業類別是否專注於不同服務創新的分類上。
質化研究採用的是紮根理論，進行研究一，研究一針對590筆適合的回答，進行服務創新分類，建構出服務創新架構。研究二則量化的驗證測試，根據企業規模與產業類別做檢定，驗證出企業大小分別專注在不同的服務創新分類上，產業類別則又分為：製造業與服務業、政府新興產業與非政府新興產業。檢定結果為製造業與服務業專注在服務創新分類上沒有差異；政府新興產業與非政府新興產業專注在服務創新分類上有差異。

1. Introduction 1
2. Theoretical Review 5
3. Study One 9
3.1 Collecting and Analyzing Service Innovation Perception 9
3.2 Source of data 9
3.3 Relevant data isolated 16
3.4 Open coding of phenomenon 16
3.5 Axial coding 17
3.6 The framework of Service innovation Descriptions 17
4. Study Two 24
4.1 Measures 24
4.2 Analysis and Results 27
5. Conclusions 28
5.1 Discussion 28
5.2 Managerial implications 30
5.3 Limitations and Further Directions 32
Refrefnces 34

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