近年來在行動裝置的普及下，人們已逐漸不再倚賴銀行臨櫃服務，轉而大量使用網路銀行與行動支付等自動化金融服務；金融監督管理委員會亦於2015年1月起，因應行動通訊、社群媒體、大數據、雲端科技等資訊技術之進步，配合資訊發展、順應時代潮流及提升消費者便利性，開始啟動「打造數位化金融環境3.0」計畫，期望藉由網際網路的發展促進臺灣金融業的數位化。然而一直以來都因特許行業的高門檻所保護的銀行業，在迎向數位化浪潮時，是否能站穩腳步持續發展，客戶對於新式通路及產品服務的服務體驗將是重大的關鍵。由於服務品質對經營績效、顧客滿意、顧客忠誠和獲利皆具有重大影響，銀行業在面臨金融數位化的衝擊及激烈競爭之下，為留住客戶並增加其對銀行的忠誠度，銀行業必須提供更符合客戶需求的服務品質(Service Quality)來提高顧客滿意度。
本研究以PZB服務品質模型的理論為基礎，探討銀行從業人員與客戶之間對數位金融服務品質期望之認知差距(缺口一)，並探討影響此服務品質缺口之顯著因素，作為改善數位金融服務品質之參考。
本研究主要以PZB服務品質缺口模式及其發展之SERVQUAL量表為理論基礎設計問卷，以個案銀行之大台北地區(台北市、新北市)顧客以及內部營運單位與一般營業單位行員為研究對象，並以此作為實證研究，結論如下：
1. A銀行顧客對於「數位金融服務品質」的期望，以及行員對於「顧客對服務品質之期望」的認知，在保證性、有形性、關懷性、反應性等四個構面達到顯著性差異。意即行員與顧客對於「行員具備執行服務所需的能力與禮貌」、「數位金融服務之相關設備與交易介面」、「電子通路之個人化服務介面」、「持續追蹤後續使用狀況與迅速處理問題」等服務品質項目，有認知上的落差。結果顯示，由於數位金融之特性，使用網路銀行服務的顧客所著重之服務品質項目已異於以往親赴分行之顧客，且因銀行所提供之服務內容未真正符合顧客需求，因此顧客對服務品質期望普遍低於行員預期之水準。
2. 行員對於「顧客對服務品質之期望」的認知，以及行員自評「現階段達成之顧客滿意程度」達到顯著性差異。意即根據行員自行評估之結果，目前銀行所提供之網路銀行服務品質尚未達到顧客所期望獲得的服務品質水準。
3. 顧客之各項「人口統計變數」之服務品質期望於五項服務品質構面皆未達到顯著性差異。意即「性別」、「年齡」、「職業」、「教育程度」等四項變數皆不造成「對數位金融服務品質的期望」之差異。
4. 顧客之各項「使用經驗」變數中，「網路銀行使用頻率」之服務品質期望於「可靠性」與「反應性」兩項構面達到顯著性差異。結果顯示，越常使用網路銀行之顧客，越重視行員是否有能「詳盡告知服務使用方法」與「持續追蹤後續使用狀況與迅速處理問題」的能力。
5. 行員之各項「人口統計變數」中，「服務單位」對顧客服務品質期望之「關懷性」構面認知有顯著性差異。結果顯示，相較於內部管理單位之行員，分行行員因於第一線服務直接接觸顧客，故較能理解隨顧客屬性改變所產生的服務需求。

Most people now no longer rely on the entity bank branches because of the popularity of mobile devices, but the automated financial services, such as online banking and mobile payment. In January 2015, Financial Supervisory Commission (Taiwan) conducted the "Bank 3.0" plan for the trends and customer convenience, and also in response to the advances of information technologies in mobile communications, social media, Big Data and cloud computing, and then further strengthening the automation and digitization. However, whether the banking industry, the protected industry with high barrier to entry in the past, can survive in this trend of digitization, the service experiences of new channels and products may be the key for banks to develop continually. Since service quality plays an important role in business performance, customer satisfaction, customer loyalty and profitability, banks, which now under the impact of digitization of financial services and the intense competition, should provide what best meets the customers' needs to improve customer satisfaction in order to retain customers and increase customer loyalty.
This study is based on PZB service quality model, exploring the cognitive gap on the expectation of the quality in digital financial services between bank employees and online banking users (Gap 1), and furthermore examining the significant factors with urgent improvements in this gap.
The questionnaire was designed from PZB model and the quality management framework SERVQUAL, and the research objects are the customers, and employees from both internal management units and the branches in Taipei City and New Taipei City of Bank A.
The main conclusion are shown below：
1. Statistical significance exists in factors of “Assurance”, “Tangibles”, ‘Empathy”, and “Responsiveness’ between “bank employee perception of customer expectations” and “customer expected service”. It means that there are several gaps between customers expectation and bank employees' understanding, such as, "the ability and courtesy of the bank employees to perform the service", "the equipment of the digital financial services", "the personalized interface of online banking", "keep track and take care of customers' follow-up usage". The result shows that, due to the characteristics of digital finance, customers who use online banking services are now focus on different preferrences on service qualities, compare to those who visited bank branches in person. Also, the services provided by the bank does not really meet customers’ needs, therefore, customer service quality expectations are generally lower than the expected level of the bank employees.
2. Statistical significance exists between bank employee perception of customer expectations and its self-assessment. It means that according to the results of bank employees' self-assessment, the service quality of online banking services provided by the bank has not yet reached the level of service quality that customers expect.
3. No statistical significance exists in all the factors of customers' characteristics. It means that the four kinds of variables, including "gender," "age," "occupation," and "education level", may not make significant differences in customers' expectation of service quality in online banking.
4. Statistical significance exists in the factor of “Reliability” and the factor of “Responsiveness” in customer expected service among the different user experiences of online banking. The result shows that those frequent users of online banking may pay more attention to the issues about whether the bank employees can "have detailed explaination of the instruction," and the abilities of "tracking customers' follow-up usage and problem-solving."
5. Statistical significance exists in the factor of “Empathy” in perception of customer expectations between bank employees from “internal management unit” and “branches”. The result shows that, compared to the bank employees who served in the internal management units, those served in branches may better inderstand the change of customers' needs arising from the transform of the consumption habits.

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