This study seeks to find out the perceived difference of performance on Kaplan and Norton`s BSC(1992, 1993, 1996), which compensates for the weakness of relying solely on finances, can be used to evaluate hotel performance. Both established research a...
This study seeks to find out the perceived difference of performance on Kaplan and Norton`s BSC(1992, 1993, 1996), which compensates for the weakness of relying solely on finances, can be used to evaluate hotel performance. Both established research and a survey were used for this study. A questionnaire was mailed to 274 first class tourist hotels for the empirical study. A total of 212 valid paper were returned from 130 hotels for a two-week survey period beginning September 25, 2001. Results show that the perceived differences of performance on BSC are found to be statistically significant by tourists` hotel grade.