“…According to Phillips (1999), the central theme of the framework is that input, output, processes, market, strategic orientation, and environmental characteristics are associated with outcomes (Fitzgerald, Johnston, Brignall, Silvestro, & Voss, 1991;Neely, Gregory, & Platts, 1995;Brignall & Ballantine, 1996;Brown & Dev, 2000). Moreover, the evaluation of a hotel's performance involves analyzing three categories of factors, which include physical characteristics, factors determined by the market, and factors that are controllable (e.g., salaries) by the hotel general manager (see also Morey & Dittman, 1995;Phillips, 1996;Barros, 2005).…”