Title: Tableau de bord and balanced scorecard: knowledge dissemination in the hotel industry

Authors: Maria João Cardoso Vieira Machado; Catarina Rosa Nunes

Addresses: ECEO – School of Economic Sciences and Organizations, TRIE – Transdisciplinary Research Center for Entrepreneurship and Innovation Ecosystems, Lusófona University, Campo Grande 376, 1749-024 Lisboa, Portugal ' Escola Superior de Hotelaria e Turismo do Estoril, Avenida Condes de Barcelona No. 808, 2769-510 Estoril, Portugal

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.

Keywords: performance evaluation methods; hotel features; hotel industry; knowledge dissemination; balanced scorecard; tableau de bord.

DOI: 10.1504/IJPQM.2022.126331

International Journal of Productivity and Quality Management, 2022 Vol.37 No.2, pp.246 - 259

Accepted: 26 Jan 2021
Published online: 21 Oct 2022 *

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