This study proposes a conceptual model examining how the attribution of responsibility for tourism organizations’ marketing mix strategies during COVID-19, along with brand equity and demographic factors, moderates customer responses to these strategies. Drawing on a literature review and case studies, the model identifies factors that shape customer perceptions of crisis-related marketing mix changes. Findings indicate that customer responses are influenced not only by crisis communication but by all marketing mix strategies, with perceived responsibility for these strategies acting as a key moderating factor. Additionally, demographic factors and brand equity also moderate the relationship between crisis strategies and customer responses. This framework offers a novel application of Attribution Theory in crisis marketing, expanding its relevance beyond traditional crisis communication and providing valuable insights for the airline, tourism, and hospitality industries in managing customer reactions during low-responsibility crises.