This study aims to examine the importance-performance of the service quality of farm accommodation by applying Revised Importance-Performance Analysis(R-IPA). To make up for the limitations of the traditional Importance-Performance analysis method, the R-IPA analysis method based on the Kano's three-factor model was applied to establish a management capabilities for better credibility and validity. Data from 'A Fact-Finding Survey on Rural Tourism 2022' by the Rural Development Administration were used for this study. In this study, we analyzed the differences in importance and satisfaction with service quality by generation among farm accommodation users. The analysis results showed that for those in their 20s and 30s, improvements were needed in the reservation system, price level, cleanliness of rooms, and experience programs. On the other hand, for those in their 40s and 50s, improvements were needed in the size of rooms and purchasing of agricultural and specialty products. For those over 60, it was found that focused improvements were needed in the areas of food quality, experience programs, room decoration, and information on local attractions and events.