Tableau de bord and balanced scorecard: knowledge dissemination in the hotel industry Online publication date: Fri, 21-Oct-2022
by Maria João Cardoso Vieira Machado; Catarina Rosa Nunes
International Journal of Productivity and Quality Management (IJPQM), Vol. 37, No. 2, 2022
Abstract: The aim of this study is to contribute to the knowledge regarding the dissemination of two methods of performance evaluation that promote information quality in the hotel industry: the tableau de bord and the balanced scorecard. As specific objectives, the following can be identified: to analyse the rates of knowledge dissemination about the TB and the BSC; and to identify the variables responsible for the diffusion of such knowledge. The data collection method used was a survey made to the financial managers of 4- and 5-star hotels operating in Portugal, through which we obtained 275 valid answers. The results lead to the following conclusion: the tableau de bord is very little known, while the balanced scorecard is known to most hotel managers; the research for explanatory variables show that the knowledge of these methods is associated with the financial managers' individual characteristics, such as age and their academic degree.
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