Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2017-03-16T15:32:41Z No. of bitstreams: 1 Pablo Fogaça_.pdf: 1377414 bytes, checksum: 5353984afc0693a3fd9accf0c57942f1 (MD5) / Made available in DSpace on 2017-03-16T15:32:41Z (GMT). No. of bitstreams: 1 Pablo Fogaça_.pdf: 1377414 bytes, checksum: 5353984afc0693a3fd9accf0c57942f1 (MD5) Previous issue date: 2017-01-05 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / PROSUP - Programa de Suporte à Pós-Gradução de Instituições de Ensino Particulares / UNISINOS - Universidade do Vale do Rio dos Sinos / Empresas utilizam-se da automação para aumentar sua competitividade, o que se traduz em ganhos de confiabilidade, eficiência, redução de custos com aspectos legais associados a segurança, saúde e meio ambiente, e ainda para obter ganhos de inovação. Em muitos processos, as máquinas substituem pessoas, no entanto, os sistemas automatizados dependem dos seres humanos para serem criados e aperfeiçoados. A criação de valor está essencialmente ligada ao conhecimento e seu uso. A presente pesquisa, de caráter qualitativo e exploratório, trata de um estudo de casos múltiplos no qual se buscou compreender e explicar como Pequenas Empresas de Automação (PEAs) do Vale do Sinos articulam seu Capital Intelectual (CI) para criar valor internamente e junto a suas Grandes Empresas Clientes (GECs). Para isto, foram revisados os conceitos de CI e sua classificação – Capitais Humano (CH), Relacional (CR) e Estrutural (CE). A partir da revisão teórica, foram criadas categorias de análise para cada um desses capitais e aplicados questionários semiestruturados a gestores de quatro PEAs e seis GECs que mantêm negócios entre si. Foi também utilizado o software NVivo para a análise de conteúdo. Podem-se destacar como principais resultados: (i) as PEAs não se preocupam com a gestão de seus conhecimentos, pois a retenção do conhecimento está nos seus gestores; (ii) essas empresas têm pouco ou quase nenhum conhecimento sobre CI, o que é corroborado pela literatura acadêmica; (iii) essas empresas atribuem grande peso aos valores familiares de seus colaboradores e aos relacionamentos como atributo de CH, o que evidencia que entendem CH como sendo CR e confirma que existe sobreposição de entendimento entre diferentes capitais, conforme atestam autores como Dumay (2009; 2013); (iv) o CR identificado na cadeia das PEAs consiste nas suas relações internas, bem como nas relações entre essas empresas e seus fornecedores e clientes; (v) as PEAs consideram que seus fornecedores agregam valor por meio de três fatores chaves: qualidade, preço justo e atendimento de prazos, o que também é corroborado pela literatura acadêmica. Esta pesquisa identificou o problema de cumprimento dos prazos de entregas como sendo a principal fonte de conflito na relação entre PEAs e GECs. / Small enterprises employ automation in order to improve their competitiveness, which is traduced in increasing reliability, efficiency, and costs reduction. They also reduce costs related to legal aspects associated with safety, health, environment, and innovation, as well. In several processes, machines relplace persons; nevertheless, automated systems depend on human beings to be created and improved. Value creation is intrinsically linked to knowledge and its use. This qualitative and exploratory research relates to a multiple case studies in which we intended to understand and explain how Small Automation Enterprises (SAE) placed at Vale do Sinos, articulate their Intellectual Capital (IC) to value creation both internally and jointly with their Big Customers Enterprises (BCE). To achieve such goal, there were reviewed the concepts of IC and its classification – Human, Relational, and Structural Capitals (HC, RC, SC). From the theoretical review, there were created categories for analysis for each type of capital, and applied semistructured questionnaries to managers of four SAEs and of six BCEs that keep business each other. Also, N-Vivo software was employed to perform analysis content of the interviews. As results, there can be highlighted: (i) SAEs do not have concern related to their knowledge management, because their knowledge retention is within their managers; (ii) such firms has few or almost none knowledge about IC, which is corroborated by academic studies; (iii) such firms give high weigth to familiar values of their collaborators and their relationships as a HC attribute, what brings evidences that they understand HC as RC, and it confirms that there is overlapping of understanding between different intellectual capital categories, as regarded by authors as Dumay (2009; 2013); (iv) RC identified in the SAEs chain consists in their internal relations, as well as in the relationships between such firms and their suppliers and customers; (v) SAEs consider that their suppliers add value through three key factors: quality, fair price, and terms attainment. It is corroborated by academic literature, as well. This research identified, as unanimity, the problem of term accomplishment as the main source of conflict in the relationship between SAEs and BCEs.

For management to perform its functions of planning, organizing, leading and controlling effectively, a control process has to be in place. This control process should incorporate a target or standard measures and compares performance with the standard, evaluates results and takes any necessary corrective action. Hence, the introduction of the control process, including the measurement and evaluation of performance, has been recognized as a significant progression to ensure organizations achieve their objectives and goals.There are a number of performance measurement tools for management to select but one that stands out as possibly the preferred method is Value-based management (VBM). Value-based management, a relatively new concept, offers management a better way to measure performance in today’s business environment. The application of VBM links business strategy, finance, performance measurement and management processes all together to create value. VBM tells how the value of an organization is maximized, while developing corporate value is the best long-term measure to show how good the present management is doing its job. Therefore, VBM indicates the current situation as well as future prospects of an organization. Further, VBM helps managers and employees to obtain a sharper focus of the corporate vision and objectives based on one leading measurement indicator – that is to enhance corporate value. Unlike many performance measurement tools that may focus on many objectives, which may cause the lack of single focus for accountability for shareholder value, VBM provides a clearer objective focusing on the financial objectives across the organization. More importantly, VBM includes the cost of all capital required, while many performance measurement tools still provide incomplete information about cost.The purpose of this research is to study what organization factors influence the choice of performance measurement tools, such as VBM selected by management. This research also studies the manner in which the selection and the use of VBM might affect the performance of organizations in Thailand. A number of studies were made in the past dealing with the effectiveness of VBM.These studies analyzed how VBM assisted management in their administration and measurement of organizational activities. These researches add significantly to the body of knowledge and advance the concept of VBM. However, most researchers ignored an important aspect and that is, what factors influence the management to select and utilize VBM tools in their organization. This research attempts to address this knowledge gap, and answer the following questions: • What are the organization factors that could influence the selection and the use of VBM tools to measure organization performance? Then importantly,• Do the selection and the use of VBM tools improve organization performance?To examine and to properly evaluate the above questions, this research study identifies four key objectives. First, factors that influence management in selecting value based management tools to measure performance and set standards are to be identified. Second, identify the relationship between organization performance, the use of VBM and certain organization factors such as organization size, market share position and product life cycle stages. Third, study the impact of VBM on organization performance in the Thai environment. Fourth, provide information on how VBM is selected and used in the electrical and electronic industry in Thailand.The following three hypotheses were proposed to study the behaviour of variables:Hypothesis 1: Organization factors are not the determining factors for selecting and using VBM tools for performance measurement.Hypothesis 2: VBM tool selected and used by an organization do not influence its organization performance.Hypothesis 3: The relationship between organization factors and organization performance are not mediated by the VBM tools selected and used by an organization to measure organization performance.To test the hypotheses empirically, a mailed-survey questionnaire was used to collect data. A stratified sampling technique on a population of 462 Head of Finance/Accounting Departments of the Electrical and Electronics Industry of Thailand was employed. The above hypotheses were tested using several analytical techniques including regression model, correlation coefficient and factor analysis.The result of this research indicates that none of the chosen organization factors studied directly influences the selection and the use of VBM tools. In addition, the findings indicated a significant relationship between independent variables, which are organization size and market share position. But these two factors do not establish significantly relationship with the VBM or an organization performance. Further, although the product life cycle stage was not a factor that influenced the selection and the use of VBM tools, it showed a significant negative relationship with organization performance. This was regardless of whether or not the organization selected and used VBM tools. This indicates that the selection and the use of VBM tools are less preferable when the product of an organization is at the early stages such as emerging and growth stages. On the other hand, VBM tools are more preferred by an organization when its product reaches maturity. Finally, these research findings demonstrate that the selection and the use of VBM tools are significantly related to an improvement in organization performance. In other words, the performance of an organization improved with the use of the VBM tool.It is believed that this research is a first attempt to delineate factors that influence management to select and utilize VBM tools in their organizations. One nation, Thailand and one Industry, the electrical and electronic industry were used as the laboratory to test the hypotheses. It is hoped that future research will replicate this study in other industries and countries that would help to confirm the results of this study. Such studies will not only substantiate this research but also offer new insights into understanding the factors influencing the selection and the use of VBM tools. Different organizational factors, different performance measurement tools, and/or different methodologies in conducting the research showed further contribute to knowledge in this area. The research opportunities are considerable, especially in relation to cross-country comparisons based on performance measurements, using VBM tools and it is this type of research that will improve our understanding of the subject and lead to adoption of these measures in organizations.

由於行動上網技術不斷地進步，消費者也逐漸養成了行動上網的習慣。Apple公司的iPhone結合了App Store的推出，更帶動了這股風潮。我國電信業者也在這樣的趨勢下，開始自行發展軟體商店(Application Store)以服務用戶。 在過去的行動通訊產業中，電信業者一直擁有主導優勢，各種加值服務都是屬於封閉的型態，所以用戶使用加值服務時，一定得經由電信業者所經營的入口。但是，自從Apple成功發展出軟體商店的模式之後，各種智慧型手機的軟體商店平台也開始蓬勃發展，用戶可繞過電信業者而取得相關的服務。因此，電信業者乃積極發展軟體商店以回應其所面臨的挑戰。 本研究以中華電信、台灣大哥大、遠傳電信等國內三家主要電信業者為個案研究對象，針對個案公司發展軟體商店的創新營運模式進行深入的探討。所得到的初步結論包括： (1)電信業者在經營軟體商店上，會強調多樣化加值服務的策略。(2) 電信業者在經營軟體商店上會根據不同的價值網路進行差異化。(3) 電信業者在經營軟體商店時，在價值創造方面會著重於讓消費者快速地找到正確的、所需要的軟體。(4)電信業者在發展軟體商店時，「在地化」是其經營上的關鍵要素。本文最後並提出實務上的意涵與後續研究的建議。 關鍵字：電信業者、軟體商店、營運模式創新、價值創造 / Nowadays smartphone has an enormous growth over the entire mobilephone market. A lot of people choose to use smartphone such as iPhone or android phone because smartphone brings more fun and convenience into their life. One of the key factors is application store which Apple made it successed in 2008. Application store or so-called app store is an online platform which provides service for customers to download applications and developers to upload. The transaction must be got involved in the whole process. However, the manefactors of mobilephone were active in establishing their own application store but the operators are eager to do so as well. The value-added service used to be controlled fully by the operators. Not only the contents but the portals were hold by operators so end-users had a few choices. Since the application stores become more poplular, operators are encountering a big chanllenge. This thesis studys how operators deal with the problem of decreasing ARPU by running application stores on their own. Based on the case study, the initial findings includes: (1) When operators run an application store, they emphasize variety of value-added services. (2) The methods which operators choose to differentiate their application store are related to the differences in their value network. (3) When operators run an application store, they put emphasis on elimination of information asymmetry. (4) When operators run an application store, localization is the key factor in opration. Key word: oprators, application store, business model innovation, value creation

<p>Bakgrund: I konkurrens om morgondagens konsument kommer sannolikt materiella värden inte räcka till. Företag måste också kunna erbjuda immateriella värden genom upplevelser. Ett sätt att göra detta är via produktens design. Den företagsekonomiska relevansen understyrks ytterligare av det faktum att lite forskning finns kring immateriellt värdeskapande och design. </p><p>Syfte: Syftet med uppsatsen är att bidra med förståelse för hur design kan tillföra immateriella värden till en produkt. </p><p>Genomförande: Initialt konstruerades en begreppsapparat, ur teori från vitt skilda discipliner, som sedan genom tolkning av en rad intervjuer med relevanta aktörer utvecklades. </p><p>Resultat: De immateriella värden som tillförs en möbel genom design kan förstås med hjälp av två huvudkategorier: estetiskt och socialt värde. Dessa värdens tillblivelse kan i huvudsak förstås som en social konstruktion uppburen av en rad aktörer i en värdekonfiguration. En historia konstrueras och ger möbeln ett värde. Kunskap har central betydelse för konsumentens/nyttjarens värdeupplevelse. Resultatet torde ha stor generalitet i form av dess språkbildande karaktär.</p> / <p>Background: In the competition for the consumer of tomorrow it is not likely going to be enough to deliver material value. Companies will have to offer immaterial values through experiences. One way of doing this is by the design of the product. The relevance is emphasised further as there is little research available regarding immaterial value creation and design. </p><p>Purpose: The purpose of the thesis is to contribute with understanding for how design can add immaterial value to a product. </p><p>Research method: Initially a number of concepts were constructed out of theories originating in widely different theoretical fields. These concept were then evolved by interpretation of a number of interviews with relevant actors. </p><p>Result: The immaterial values that are added to a piece of furniture by design can be understood with the help of main categories: aesthetic and social value. The creationof these values can to a large extent be understood in the terms of a social construction carried by a number of actors in a value configuration. A story is constructed which give the piece of furniture value. Knowledge is of great importance for the value appreciation of the consumer/user. The result should have great generality as it is of a concept creation quality.</p>

Introduction: During the last years power have been passed from the producer to the consumer. Then, for any given firm, consumers play an increasingly important role. Firms sell not only within limits set by the price of competing products, but within limits set by buyers’ tastes as well. Both products and services have become more sophisticated and each individual customers value perception is important to recognize. In short, to stay competitive firms must put their main focus on the customer’s needs. When it comes to services producer and user must cooperate. Joint value creation process becomes a central part of the relationship between producer and user. The service production process in consulting-related services occurs during a relatively long period of time with various interchanges before the service ultimately is produced. Purpose: The purpose of this thesis is to understand how customers, in a business-to-business situation, perceive the value of a complex service over time. Focus will also be directed towards understanding how the producer can improve the knowledge of how the customers’ preferences change over time. Method: A qualitative case study was conducted, in which the customers of the case firm were interviewed. Conclusions: The major difficulty with the notion of value is that it is evaluated in the eyes of the beholder. That is, what it ultimately comes down to are subjective feelings and opinions of individuals. Nevertheless, this study shows that value perceived becomes more complex with time. That is, experiences from both the relationship and the joint value creation affect how customers perceive value. With time, customers are able to see more benefits, but at the same time more sacrifices. These tend to be relation-oriented.

Bakgrund: I konkurrens om morgondagens konsument kommer sannolikt materiella värden inte räcka till. Företag måste också kunna erbjuda immateriella värden genom upplevelser. Ett sätt att göra detta är via produktens design. Den företagsekonomiska relevansen understyrks ytterligare av det faktum att lite forskning finns kring immateriellt värdeskapande och design. Syfte: Syftet med uppsatsen är att bidra med förståelse för hur design kan tillföra immateriella värden till en produkt. Genomförande: Initialt konstruerades en begreppsapparat, ur teori från vitt skilda discipliner, som sedan genom tolkning av en rad intervjuer med relevanta aktörer utvecklades. Resultat: De immateriella värden som tillförs en möbel genom design kan förstås med hjälp av två huvudkategorier: estetiskt och socialt värde. Dessa värdens tillblivelse kan i huvudsak förstås som en social konstruktion uppburen av en rad aktörer i en värdekonfiguration. En historia konstrueras och ger möbeln ett värde. Kunskap har central betydelse för konsumentens/nyttjarens värdeupplevelse. Resultatet torde ha stor generalitet i form av dess språkbildande karaktär. / Background: In the competition for the consumer of tomorrow it is not likely going to be enough to deliver material value. Companies will have to offer immaterial values through experiences. One way of doing this is by the design of the product. The relevance is emphasised further as there is little research available regarding immaterial value creation and design. Purpose: The purpose of the thesis is to contribute with understanding for how design can add immaterial value to a product. Research method: Initially a number of concepts were constructed out of theories originating in widely different theoretical fields. These concept were then evolved by interpretation of a number of interviews with relevant actors. Result: The immaterial values that are added to a piece of furniture by design can be understood with the help of main categories: aesthetic and social value. The creationof these values can to a large extent be understood in the terms of a social construction carried by a number of actors in a value configuration. A story is constructed which give the piece of furniture value. Knowledge is of great importance for the value appreciation of the consumer/user. The result should have great generality as it is of a concept creation quality.

La tesi è finalizzata a indagare l’efficacia dell’imprenditoria sociale quale strumento di contrasto a situazioni di grave povertà e disagio sociale nei paesi in via di sviluppo. Particolare attenzione è rivolta alle principali sfide derivanti dal molteplice sforzo di promuovere lo sviluppo socio-economico locale, garantire la sostenibilità economica delle iniziative e - talvolta - tutelare l’ambiente naturale. La prima parte della tesi fornisce un framework teorico sull’imprenditoria sociale, con specifico riferimento ad alcuni aspetti critici della sua stessa essenza, alle sue potenzialità nella lotta alla povertà e ai caratteri distintivi del suo processo di implementazione. La seconda parte presenta due analisi empiriche sviluppate con il metodo dei casi e afferenti, rispettivamente, gli ambiti del non-profit e del for-profit. La prima esamina i processi di identificazione delle opportunità e di costruzione del business model, al fine di mettere in luce le divergenze esistenti tra le prospettive sociale, economica ed ambientale, e di comprendere come coniugarle; la seconda identifica alcune cruciali variabili - interne ed esterne - che incidono sul processo di implementazione ed implicano la necessità di conciliare finalità, approcci e strumenti tipici degli ambiti filantropico e imprenditoriale, ai fini di una efficace creazione di valore socio-economico. / The thesis aims at investigating social entrepreneurship attitude to truly act as a crucial tool in the fight against deep poverty and social disadvantages in developing countries, with a particular focus on the main challenges faced by social entrepreneurial organizations in their attempt to promote local social-economic development, while ensuring their own economic viability, and (sometimes) preserving global environment. The first part of the thesis provides a theoretical framework about social entrepreneurship landscape, with specific attention to some crucial aspects of its essence, its potentiality against poverty, and some distinctive features of its implementation process. The second part presents two empirically-based analyses carried out by using case-study method, respectively from the for-profit and the not-for-profit domains. The former investigates the processes of opportunity recognition and business model design, with the aim to highlight the divergences among social, economic, and environmental perspectives, and to understand how to combine them; the latter identifies some crucial - internal and external -variables affecting the implementation process and implying the need for a mix between charitable and business aims, approaches, and tools, for a successful blended value creation.

隨著競爭的激烈，現今半導體晶圓代工產業面臨研發支出不斷增加以及晶圓製造廠的投資門檻越發提高之環境。然而在這晶圓代工競賽中，金融市場投資者也開始關注到金額龐大的資本資出是否能為公司創造更多的價值，以及其投資決策與融資決策對晶圓代工公司營運績效影響為何。 本研究以經濟附加價值(Economic Value Added; EVA)作為衡量半導體晶圓代工產業的公司價值指標，利用縱橫資料模型(panel data)驗證晶圓代工公司的EVA與市場價值之關連性，並探討影響半導體晶圓代工公司的價值創造的因子。此外，本研究亦針對半導體景氣循環指標及晶圓代工公司價值創造的關係進行研究。最後本研究以個案方式分析半導體晶圓代工公司價值創造之原因。 實證結果發現晶圓代工公司的EVA與市場價值具有高度的關連性與解釋能力，代表EVA確實能反映企業的真實價值。本文亦發現公司投入愈多的資本支出、追求高的營業利潤率、降低資金成本都會為半導體晶圓代工公司創造更多的價值。然而營收增加、營運資金投入的多寡及半導體景氣循環指標等因素對晶圓代工公司價值創造並無明顯之影響。此外，本文個案研究歸納出晶圓代工公司創造公司價值之因素共有下四點：一、擴大對現有的投入資本的報酬率。二、利用低利率環境和低β值，以降低資金成本。三、維持技術領先的競爭優勢，使公司擁有一段較長的時間能產生高於正常報酬率。四、加大資本資出進行新的投資，以賺取超額報酬。 / Advanced semiconductor manufacturing is at an inflection point with escalating R&D intensity and capital expenditure requirements for new fabrication plants of leading process. However, investors are concerned whether tremendous capital expenditure could generate return and create value to the company in this competition. Therefore, the objective of this study is to examine the foundry firms’ value by adopting the concept of Economic Value Added (EVA), measuring the excessive return that a company can generate over the cost of capital. At first, this study tests the power of EVA to capture the relationship between a company’s market value and EVA of foundries. As EVA may be affected by numerous financial value drivers, this research examines and ascertains which factors are relevant. Furthermore, this study also monitors the EVA of these firms to determine their relationship with the semiconductor cyclical index. The primary findings of this study are illustrated as below. EVA is systematically linked to market value in foundry industry. In addition, foundries with higher operating profit margin and higher capital expenditure could create more firms’ value while foundries with higher cost of capital and financial flexibility would destroy its value. Moreover, foundries’ EVAs are not been significantly affected by growth of sales, investments in working capital, and semiconductor cycle index. Furthermore, this paper also conducts a case study to analyze why TSMC creates EVA continuously: (1)TSMC increases returns on existing capital while holding WACC and invested capital constant. (2)TSMC reduces the cost of capital by leveraging low interest rate and low beta. (3)TSMC makes new investments that earn returns greater than the WACC. (4)TSMC sustains the competitive advantage of technological leadership which enables the company to generate above-normal returns for a longer period.

Purpose: The aim of this thesis is to explore the impact that increased availability of digital distribution has on physical distribution. The focus is on the effects that digital distribution has on the value creating processes of game developers with regard to distribution alternatives, strategic networks and consumer interaction. Additionally we examine if there is a future for physical distribution of games in an increasingly digital market. Background: It is estimated that only the online gaming market alone will turn over more than $13 billion in 2013. In terms of market potential this means that video gaming has already surpassed the movie industry and is closing in on the music industry (Jöckel, Will &amp; Schwarzer, 2008). Digital distribution is gaining ground in the game industry (Cook, 2012), and access to high-speed internet connectivity is also increasing at a rapid pace. This creates a choice for game developers to adapt their strategies to the new ways of distribution. The previous view of the market was a linear value chain where developers must use intermediaries to reach an end consumer (Williams, 2002). The network dynamics appear to have changed, consumers have an impact on development and there are more complex interactions between the actors in order to generate better value. Method: The thesis uses an exploratory qualitative research method by conducting semi-structured interviews with developers on how the distribution channels have changed. Secondary data concerning the value chain, networks, and value constellations and was gathered to support the empirical background of the market. Conclusion: The value chain has been reconfigured from the classical value chain to a value constellation as increased online availability has changed the distribution possibilities allowing reciprocal relationships and user co-production as well as disintermedation of middle-hands. Value is created for the game developers through three different paths in our own value constellation: portals, direct sales homepage, and through publisher. In all three paths consumers play an important role through user participation in the value creation through user created content and user feedback through community and fan-base activities.. Our conclusion is that the future of physical distribution in the current format is threatened by digital alternatives, and will likely be discontinued in the long run and/or radically changed to include more physical value adding content.

Diskussionen inom tjänstemarknadsföring har länge handlat om att klassificera skillnader mellan varor och tjänster i termer om greppbarhet. Senare forskning har visat på klassificeringens irrelevans och presenterat en servicecentrerad logik, där erbjudandet i sig spelar roll för värdet. Filosofin låter varor och tjänster konvergera och ser till icke greppbara aspekter som relationer, dynamik, utbyte och kompetenser. Teorier har visat att kunden är medskapare av värde tillsammans med serviceutövaren och detta synliggörs i interaktionen. Kundens agerande kan således påverka servicesituationen och upplevelsen, vilket leder till en fråga om roller. Vidare är upplevd servicekvalitet subjektiv och grundas i en helhetsupplevelse med emotionella och funktionella inslag. Resonemangen leder vidare till kundens del i serviceupplevelsen och det delade ansvaret.Syftet med denna studie är att utveckla synen kring kundens ansvar i serviceupplevelsen genom att se till aspekter såsom värdeskapande, roller och servicekvalitet.Studiens empiriska del baserades på en kvalitativ intervjuserie med både kunder och serviceutövare i fyra olika branscher samt två introspektioner.Slutligen visar studien på att kundens roll och agerande är av betydelse för värdeskapande i interaktionen. Emotionellt och praktiskt kan kunden bidra såväl positivt som negativt till upplevd servicekvalitet. Kundens ansvar i serviceupplevelsen handlar om möjligheten till att aktivt eller passivt påverka servicesituationen.Nyckelord; service, ansvar, serviceupplevelse, roller, värdeskapande, servicekvalitet, servicecentrerad logik, tjänstemarknadsföring, interaktion. / The theoretical discussion within the area of service marketing has predominantly dealt with how to distinguish the differences between goods and services in terms of tangibility. Later studies have proven its irrelevance by presenting a service-centered logic, in which it is thought the actual offer of the product or service is what matters. This philosophy converges on goods and services, analyzing non-tangible aspects such as relations, dynamics, exchange and competences. Theories have shown that there is a co-production of value between company and customer which can be visible during the service interaction. The behavior and actions of the customer may affect the service situations as well as the experience. This leads to a question about roles. Furthermore, service quality is experienced subjectively. Customers tend to see the whole picture as in an experience, involving both emotional and functional parts.The discussion focuses on the customer’s part in a service experience and shared responsibility.This study aims to develop this discussion and assess the different view points concerning how the customer has a responsibility for the service experience by looking into aspects such as value creation, roles and service quality.The empirical part of the study is based on qualitative interviews from four different branches and two introspections.Conclusively, the study shows the role and acts of the customers are of importance for the value creation and the interaction. Emotionally and functionally, the customer can contribute positively and negatively to experienced service quality. Customer responsibility is about actively or passively using the opportunity to have an effect on the service situation.Key words: service, responsibility, service experience, roles, value creation, service quality, service-centered logic, services marketing, interaction,