Abstract
Service quality increasingly has been subject of research during recent years. Althought researchers have attempted to examine this question from the view point of the customer, little research has been done to examine employees perception of service quality. In this study, a research was carried out through questionnaire. A total of 256 employees working in the three, four and five star hotels in Nevşehir constitude the sampling part of this study. Then the results are analyzed in the SPSS programme for Windows through the Mann-Whitney V testing technique, The results of this study demostrate that there is a significant difference between the hotel managers and the other employees’ perceptions of the service quality.