In order to contrast the structural model, a sample of managers responsible for areas such as Human Resources, Finance, Marketing and Sales, or the CEO of Spanish service companies of different sizes in relation to the sales was used, as shown in Table 1. The data were collected during the months of September and October 2018 by means of a self-managed online survey, sent through personalised emails to a database compiled by the researchers themselves using their network of contacts. In order to eliminate possible ambiguities in the questionnaire, it was previously reviewed, as a pretest, with 5 volunteer managers and 5 researchers. The number of valid surveys finally received was 199, managers of each company, with a response rate of 35% out of the total of questionnaires sent (see Table 2).