المستخلص: |
The aim of this research is to investigate the use of the balanced scorecard (BSC) as a tool for measuring performance in hotels. The population of this study includes four-star and five-star hotels in Egypt. Questionnaire forms were directed to 100 hotel managers. Data analysis was conducted by using the Statistical Package for Social Sciences (SPSS) version 20 and appropriate statistical analyses were performed. The findings of this research revealed that the elements and requirements of applying the BSC are available in the investigated hotels, thus the BSC can be applied as a performance measurement tool in hotels. The study showed also some reasons for not using the BSC, such as: lack of information about the BSC and how to apply it; lack of awareness about the importance of the BSC in improving the performance of the hotel; high costs of designing a BSC model; employees' resistance to change. In addition, the results revealed that a small proportion of the investigated hotels uses the BSC. The study showed some advantages for using the BSC in these hotels, including: helps to implement the hotel's strategy; contributes to increase the effectiveness and efficiency of the hotel management; and enables to have high local and international competitiveness.
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