The Strategic Performance Measurement System and Organisational Performance Through the Lenses of Contextual Factors: Empirical Evidence from the Hotel Industry-Reference-Cited by-同舟云学术

The Strategic Performance Measurement System and Organisational Performance Through the Lenses of Contextual Factors: Empirical Evidence from the Hotel Industry

Published:2023-11-18 Issue:1 Volume:13 Page:1-13
ISSN:2182-4924
Container-title:European Journal of Tourism, Hospitality and Recreation
language:en
Short-container-title:

Author:

Alphun Cihan¹^ORCID,Turker Nuray²^ORCID,Sainaghi Ruggero³^ORCID

Affiliation:

1. Faculty of Tourism , University of Kyrenia , Kyrenia , North Cyprus via Mersin 10 , Turkey

2. Safranbolu Faculty of Tourism , Karabuk University , Karabuk , Turkey

3. Università IULM , Department of Business, Law, Economics, and Consumer Behaviour , Milan , Italy

Abstract

Abstract The unprecedented effects of COVID-19 have been problematic for hotels. Therefore, implementing a performance measurement system (PMS) has become critical for hotel organisations. This study thus examined how the balanced scorecard (BSC) as a strategic PMS has a function in revealing hotel performance. Two contextual factors of hotels—external environmental uncertainty (EEU) and decentralised decision-making—were also investigated to understand their effects on the use of the BSC, which, in turn, determines hotel performance. A survey was conducted involving 145 four- and five-star hotels in Turkey. Partial least squares structural equation modelling was used to test the hypotheses. It was found that EEU is significantly related to decentralised decision-making but not to the BSC. Meanwhile, the BSC does not have an indirect effect on the relationship between EEU and hotel performance; however, it was found to act as a mediator between the decentralisation of decision-making and hotel performance. Finally, decentralised decision-making was found to act as a mediator between EEU and the BSC.

Publisher

Walter de Gruyter GmbH

Subject

General Medicine

Link

https://www.sciendo.com/pdf/10.2478/ejthr-2023-0001

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