In service quality evaluation, data are often categorical variables with ordered
categories and collected in two way contingency table. The Taguchi’s statistic
is a measure of the association between these variables as a simple alternative to
Pearson’s test. An extension of this statistic for three way contingency tables handled
in two way mode is introduced.We highlight its several properties, the approximated
distribution, a decomposition according to orthogonal quantities reflecting
the main effects and the interaction terms, and an extension of cumulative correspondence
analysis based on it