Resumen:
The purpose of this paper is to examine the relationship between the critical factors of quality and customer results in the rural accommodation sector. An extensive review of the academic literature allows us to propose a theoretical model that explains this relationship, together with the hypotheses to be validated by the technique of structural equation modelling. Empirical data were collected from 100 rural accommodation establishments in Spain certified with the Quality Management System. The results show a direct, significant and positive relationship between employee management and process management with customer results. Knowing the structure of relationships between the critical factors of quality and customer results provides managers of rural accommodation establishments with information about which factors they should focus their efforts on when their goal is to improve the results in their clients. The relationship between the critical factors of quality and customers results has not been analysed in the rural accommodation sector, an essential component of rural tourism, which in recent years is consolidating as a major tourist destination.