Balanced scorecard in the hospitality and tourism industry: Past, present and future

Fatima, Tahniyath; Elbanna, Saïd

doi:10.1016/j.ijhm.2020.102656

Cited by 56 publications

(34 citation statements)

References 130 publications

(151 reference statements)

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“…The main contribution of BSC consists of establishing a link between the different measures and the organization's strategy, allowing the evaluation of the efficiency of management actions at different levels [27]. A limitation of BSC is the poor presentation of causal linkages among the various perspectives [28]. "Financial performance can be improved by generating strategies that enhance sales, customer satisfaction and customer loyalty.…”

Section: Literature Reviewmentioning

confidence: 99%

Configuration of an Integrated Quality-Social Responsibility-Performance Management System in the Hospitality Industry. Case Studies: Balneary Tourism Romania

2021

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The introduction of quality, performance, and social responsibility systems in organizations that are open to learn and wish to permanently improve their activity ensures the sustainable development of those organizations. The purpose of this research is to investigate the characteristics of these three systems in order to identify the common impact areas and the existing interrelations, which would be able to facilitate an integrated approach and create an understanding of equifinalities at the organizational level. Moreover, such an integrated approach highlights the role of economic and financial analysis in the assessment of the quantifiable aspects and the direction in the assessment of the non-quantifiable ones. Through this, we intend to obtain a possible configuration for an integrated quality–performance–social responsibility approach applied to 11 entities in different Romanian health resorts recognized for their natural healing factors. The research was structured on two levels: one addressing the phenomenological approach and one dedicated to the application of the European Foundation for Quality Management. The research presents economic and financial data that are the processed results of a social survey regarding customer satisfaction as well as information from reports provided by internal and financial audit missions. The conclusions of our results reveal three distinct situations: low quality, reduced performance, and stakeholder dissatisfaction; low quality, high performance, and partial stakeholder satisfaction; and appropriate quality, high performance, and adequate stakeholder satisfaction.

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Section: Literature Reviewmentioning

confidence: 99%

Configuration of an Integrated Quality-Social Responsibility-Performance Management System in the Hospitality Industry. Case Studies: Balneary Tourism Romania

2021

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“…Akhirnya terciptanya kompetisi yang sehat dari penyaluran dana dari masing-masing badan usaha untuk membantu sektor UMKM maupun masyarakat. Kinerja perusahaan merupakan sebuah hasil dari kegiatan manajemen sebuah perusahaan yang mengacu pada standar yang ditetapkan dalam periode tertentu Fatima & Elbanna, (2020). Maka dari itu, makna penilaian kinerja perusahaan (companies performance assessment) adalah suatu proses atau sistem penilaian mengenai pelaksanaan kemampuan kerja suatu perusahaan atau organisasi berdasarkan standar tertentu Sudibyo, (1997).…”

Section: Pendahuluanunclassified

Analisis Pengukuran Kinerja Koperasi Tani Duta Kartika Kencana dengan Pendekatan Balanced Scorecard

Kusuma

Suryanawa

2021

E-Jurnal Akuntansi

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Balanced scorecard research is based on various theories and backgrounds in different places. The research was conducted at the Duta Kartika Kencana Farmer's Cooperative, which still performs traditional measurements, which only looks at the financial aspect so that it is not in accordance with the targets to be achieved by the cooperative. Performance measurement based on the balanced scorecard is the goal of this research, especially at the Duta Kartika Kencana Farmers Cooperative. This type of research is a case study. Descriptive and comparative analysis are data analysis techniques. Finance, customers, internal business processes as well as learning and growth into a balanced scorecard perspective. Based on the results of the measurement analysis that has been carried out, it shows that the performance of the Duta Kartika Kencana Farmers Cooperative as a whole is quite good, this is shown from the scores generated by each perspective. Keywords : Balanced Scorecard; Cooperative; Performance Appraisal.

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“…According to (Fatima & Elbanna, 2020), there is little research on BSC in the hotel and tourism industry and they carry out a meritorious study of 106 top-level magazine articles on BSC, of which 37 belong to this industry. it reveals that relatively few studies examine the implementation of the BSC through longitudinal case studies.…”

Section: Solution To the General Strategic Problemmentioning

confidence: 99%

Strategic planning consulting: hotel case

Falcón¹,

Oca²,

Abril³

2020

Espacios

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The objective was to design the strategy in the Joint Venture Hotel Saratoga Ltd., using its own and novel procedure, which highlights the operationalization of the values; the SWOT analysis and the link with the Balanced Scorecard. The Board of Directors was trained and an institutional diagnosis was made through plenary sessions, supported by brainstorming and analysis of the problem tree, identifying the main difficulties. As a result, the institution's strategy was updated, expressing it in concrete performance indicators.

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Balanced scorecard in the hospitality and tourism industry: Past, present and future

Cited by 56 publications

References 130 publications

Configuration of an Integrated Quality-Social Responsibility-Performance Management System in the Hospitality Industry. Case Studies: Balneary Tourism Romania

Configuration of an Integrated Quality-Social Responsibility-Performance Management System in the Hospitality Industry. Case Studies: Balneary Tourism Romania

Analisis Pengukuran Kinerja Koperasi Tani Duta Kartika Kencana dengan Pendekatan Balanced Scorecard

Strategic planning consulting: hotel case

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