The main purpose of this research is to determine the effect of service failure recovery strategies on perceived value and customer satisfaction in accommodation enterprises. In this research, a relational screening model was used as one of the quantitative research approaches. Within the scope of this research, guests staying at accommodation establishments operating in Kuşadası district were preferred for collecting data and in this context, face-to-face and on-line survey was conducted for 404 participants. The questionnaire used in the study consists of four parts. In the first part of the questionnaire, there are a total of 7 questions to determine the gender, age, marital status, income status, educational status, reasons for complaining and methods of reporting recovery of the participants. In the second part of the questionnaire the service failure recovery strategies scale is included. The service failure recovery strategies scale consists of a total of 6 dimensions and 24 expressions, including respectability, recovery, comfort, believability, care and explation. The perceived value scale is included in the third part of the questionnaire. The perceived value consists of a total of 7 dimensions and 28 expressions including reputation, epistemic, emotion, cost, social, qualified and performance. In the last part of the questionnaire, the customer satisfaction scale consisting of one dimension and 4 expressions is included.

The data obtained within the scope of the research were analyzed through the SPSS statistical program. Within the scope of the research, parametric analyses were used because the data of obtained from the participants showed a normal distribution. Within the scope of the research, correlation analysis was carried out to determine the relationship between perceived service failure recovery strategies, perceived value and customer satisfaction, and to determine the relationship between perceived value and customer satisfaction. İn order determine the effect of perceived service failure recovery strategies on perceived value and customer satisfaction, and to determine the effect of perceived value on customer satisfaction, regression analysis was performed. As a result of the research, it was determined that some dimensions of the service failure recovery strategies scale have an effect on some dimensions of perceived value and customer satisfaction. In addition, it has concluded that some of the perceived value dimensions have an effect on customer satisfaction in the research.