O BALANCED SCORECARD NA HOTELARIA E TURISMO

Abstract

This paper aims to contribute to knowledge about the Balanced Scorecard and performance measurement in hospitality and tourism. More specific objectives can be defined as follows: to examine whether there are significant differences between what the theory defines as systems performance assessment which is appropriate for this sector, and the methods actually used by hotels, identify contradictions between the studies already conducted, which give good reason for future research. For this, a review of the theory on the systems performance assessment was composed along with a review of empirical studies that report what methods are used by hotels and tourist businesses. As conclusion of this study, there is a divergence between the theoretical methods of performance assessment and those actually used by hotels. This divergence is manifested in two factors: low utilization rate of the BSC and model adaptation to the objectives of each individual hotel. We can also conclude that the empirical studies reviewed show contradictions between them, in particular on the existence of an association between employee satisfaction and customer satisfaction, the existence of an association between the performances of hotels and whether they belong to chains.