Satisfied customers are vital to creating and maintaining a sustainable advantage in the highly competitive business environment that applies today. Other forms of competitive advantage are easily lost, or copied by competitors. Consequently, customer satisfaction and service quality have been of considerable interest to researchers and practitioners alike over the last two decades, and a substantial body of formal academic work has emerged to address these issues. However, comparatively little work has been done to date in studying what managers of businesses actually do in practice to measure, and consequently manage, their customer satisfaction and service quality, and there has been even less work done on international differences in perceptions of these attributes. This paper reports the results of a comparative study of managers’ perceptions of their customers’ opinions of service quality in Australia (as an example of a developed country, 318 responses) and Vietnam (as an example of a country in transition from central control, 49 responses).