本文主要目的是針對不同知識密集商業服務業在執行服務創新時，是否會讓顧客感受不同的服務品質、品牌形象，與改變他們對於企業的顧客忠誠度，再者，顧客對於創新的接受程度是否會干擾服務創新與品牌形象之間的關係，並且也深入探討何種服務創新活動與品牌形象的模式會在這些關係中扮演著重要的角色。

本研究針對銀行財富管理業務與旅館業的顧客進行問卷的發放，其中，銀行業與旅館業各發放270份問卷，銀行業的回收有效問卷為231份；旅館業的回收有效問卷為206份。並運用SEM的Amos 20.0軟體進行測量模型之驗證式因素分析及結構模型的分析，以驗證本文之假設。

根據研究結果顯示，服務業在執行服務創新，會有助於服務品質與品牌形象的提升。其中，新顧客介面與新服務傳遞系統的創新模式能提升高知識密集服務業的服務品質，而新服務傳遞系統的創新模式可提升低知識密集服務業的服務品質；另外，推出新服務概念的創新模式可提升高知識密集服務業之品牌形象中的企業形象與產品形象，而低知識密集服務業則可藉由引進新服務概念的創新模式提升企業的形象，意涵著由於高知識密集服務業相較於低知識密集服務業會需要與顧客有強烈的互動關係，所以對於顧客的介面需求性更強，而且這樣的高互動關係也使得顧客對於產品的認同度更高。

至於兩產業在針對服務品質的改善，也會增強企業形象與產品形象，其中，產品形象的加強又可提高兩產業的顧客忠誠度，此結論代表顧客在決定購買決策時，服務(產品)的功能與特質能為顧客帶來何種的利益，才是他們主要的考量因素之一。

然而，服務創新卻僅能提升高知識密集服務業的顧客忠誠度，而且，高知識密集服務業開發新服務概念的創新模式，還可透過產品形象的中介效果，來間接提升顧客忠誠度，換言之，高知識密集服務業創新可直接提升顧客對於企業的好感度，以及潛在或重複購買的意願等，但低知識密集服務業可能還需透過其他行銷活動來提升顧客的忠誠度；最後，高知識密集服務業在提供服務創新可提升品牌形象，且提升的程度也確實會受到顧客對於創新的接受度之干擾影響，其中，高知識密集服務業可藉由高創新接受者來加速擴散良好的品牌形象。

The main purpose of this paper is to examine when service businesses with different knowledge intensity provide innovative services, which kind of service businesses can improve service quality, brand image and customer loyalty. We also made a moderating variable of consumer acceptance on innovation between service innovation and brand image. Moreover, we discussed which innovative activities and image patterns play a significant role in these relationships.

This research chose 270 consumers to conduct a questionnaire survey of financial management in banking industry and hotel industry. The valid questionnaire of banking industry and hotel industry are 231 and 206. Then, we use Amos 20.0 for SEM (Structural Equation Modeling) to test Confirmatory Factor Analysis of the measurement model and analyze the hypothesis of the structural model.

In our result, we found service firms in the implementation of innovation will help to enhance service quality and brand image. Furthermore, innovative patterns of new client interface and new service delivery system can improve high KIBS(Knowledge Intensive Business Services) service quality, in addition, innovative patterns of new service delivery system can increase low KIBS service quality. Besides, launching innovative patterns of new service concept will enhance corporate and product image of high KIBS, and in low KIBS, we can enhance corporate image by introducing innovative patterns of new service concept. It is because high KIBS have more interaction with customers than low KIBS, therefore, the higher demand of client interface. This high interactive relationship also could enhance the levels of product identification.

If service firms put more efforts on service quality, they can strengthen firms’ corporate image and product image. Especially, product image can increase customer loyalty as well. The implication of this research is the function and character of service (product) is the main factors when consumers make purchase decision.

However, service innovation may merely increase customer loyalty of high KIBS. Furthermore, through the intermediary effect of product image, high KIBS can develop conceptual innovations to enhance loyalty. In other words, high KIBS innovation can directly enhance customers' favorability toward company, as well as the potential or repeat purchase intention, etc. Low KIBS may improve customer loyalty by putting more efforts on other marketing activities. Finally, high KIBS provide innovative services could improve brand image, and the enhance level of brand image will be actually moderated by the degree of consumer acceptance on innovation. And high KIBS can accelerate the diffusion of well brand image by high innovation acceptance of consumers.

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