Proceedings of 32nd International Business Research Conference 23 - 25 November, 2015, Rendezvous Hotel, Melbourne, Australia, ISBN: 978-1-922069-89-4 Intercultural Service Encounters in Vietnam Thuy-Huong Truong Using the SERVQUAL instrument (Parasuraman et al., 1988), this study investigates the evaluation of service quality in the context of Vietnam as a holiday destination. It examines the differences between cultural values exhibited by American visitors and Vietnamese service providers. It investigates how the cultural values of American visitors will impact on their perceptions of Vietnamese service providers’ attributes and performance. The major questions addressed are: what are the major dimensions of service provision as seen by customers and service providers? Are there differences in the perceptions between customers and providers based on their cultural values? These questions are answered by the Principal Components analysis. The emphasis in the Principal Component Analysis on the distinct cultural values exhibited by visitors and service providers provides an enhanced understanding of cross-cultural tourist-host perceptions about service quality. By investigating tourism service quality and holiday perception from a cross-cultural perspective, the researchers were able to identify which different theoretical vantage points provide greatest insight. The research has both practical and academic significance. From the theoretical perspective, this study provides an enhancing understanding of Rokeach’s Value Survey (Rokeach, 1973) on cultural values. This instrument has previously been applied in the field of sociology, psychology and marketing. In the present case, it is used to measure hosts-guests cross-cultural perceptions on the service quality and encounter and the associated insights should be useful for tourism researchers. The implications for tourism industry management destination and marketers are presented. Keywords: Cultural values, Service Encounter, Vietnamese Service Providers American Travellers. ____________________________________________________ Dr Thuy-Huong Truong, College of Business, Victoria University, Australia, Email: Thuy-Huong.Truong@vu.edu.au