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In 2020, the world faced a sudden COVID-19 epidemic. As mutant viruses continued to rage, the government's epidemic prevention policies tightened, and raw materials increased, Taiwan's tourism industry and the entire socioeconomic development were severely damaged. In the post-epidemic era, traditional hotel service providers have to face the impact of rapid environmental changes and severe competition from many innovative hotels undergoing digital transformation. At the same time, corporate core values will drive sustainable operations and customer recognition. This study takes Taiwan's hotel industry as the research object to explore the impact of the corporate core values of Grand Earl Hotel on the service quality management strategy. In addition, through the importance of accommodation attributes-service performance matrix analysis (IPA analysis), the company's priority improvement projects are identified to enhance consumers' recognition of the hotel and service satisfaction.
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