*2.1. Statistical Methodology and Hypotheses*

This study builds on the expectancy–disconfirmation paradigm in service management research and the related service quality (SERVQUAL) approach. There are numerous studies on the approaches such as SERVQUAL [24], SERVPERF [25], or the Kano model [26] with scales and dimensions to assess LSQ in particular, largely contributed by Bienstock et al. [27] and Mentzer et al. [28] and further revised by other scholars (for example, [29–31]). Compared with the existing literature on LSQ, this study builds on the expectancy–disconfirmation paradigm [32] and proposes a model of LSQ similar to the research conducted by Thai [33]. The pre-defined conceptual model consists of six dimensions and 26 explanatory attributes: quality or reliability of customer focus, digital transformation, physical distribution service quality, corporate image, sustainability, and timeliness.

In order to examine which measures can describe and quantify LSQ in Ukraine's developing economy, the pre-defined factor structure will be re-explored with EFA to test the proposed allocation of explanatory attributes to six dimensions:

**H1:** *Quality of logistics service is a construct of 26 identified attributes associated with the six dimensions of reliability, digital transformation, physical distribution quality, corporate image, sustainability, and timeliness.*

According to SERVQUAL, LSQ can be measured as the difference between customers' expectations and customers' perceptions of the received service. For this purpose, respondents were asked to select on a 5-point Likert scale the perceived level and their expected

level for LSQ based on 26 attribute-related statements in accordance with the pre-defined conceptual model. The comparison of perceived and expected quality for each attribute shows the need for improvement with regard to that attribute and tests the following hypothesis:

**H2:** *There is a substantial difference between the expected and perceived social attributes of LSQ.*

**H3:** *There is a substantial difference between the expected and perceived environmental attributes of LSQ.*
