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AuthorElbanna, Said
AuthorKamel, Hany
AuthorFatima, Tahniyath
AuthorEid, Riyad
Available date2022-09-13T05:57:59Z
Publication Date2022-01
Publication NameTourism Management Perspectives
Identifierhttp://dx.doi.org/10.1016/j.tmp.2021.100934
CitationElbanna, S., Kamel, H., Fatima, T., & Eid, R. (2022). An investigation of the causality links in the balanced scorecard: The case of the Gulf Cooperation Council hospitality industry. Tourism Management Perspectives, 41, 100934.‏
ISSN2211-9736
URIhttps://www.sciencedirect.com/science/article/pii/S2211973621001471
URIhttp://hdl.handle.net/10576/33911
AbstractIn order to link different aspects of the balanced scorecard (BSC), i.e., learning, innovation, internal business, customer, and financial perspectives, Kaplan and Norton developed the concept of strategy maps to help managers recognize how improvement in one perspective would affect the other perspectives and ultimately improve financial results. Despite its importance and the fact that the BSC has been studied extensively over the last three decades, the concept of causality among BSC perspectives is not adequately explained and remains ambiguous. To fill this research gap, we collected data from 175 five- and four-star hotels located in two Gulf Cooperation Council countries (GCC), namely, the United Arab Emirates (UAE) and Qatar, and examined the causal links among the overall perspectives of the BSC framework. Our path analysis results provide empirical support to the traditional cause-and-effect relationships in the BSC and portrays new findings pertaining to segregation of innovation and learning perspectives and the presence of indirect relationships between learning and customer perspectives.
Languageen
PublisherElsevier Ltd
SubjectBalanced scorecard (BSC)
Organizational performance
Performance measurement
Scale development
Hospitality
Causality links
TitleAn investigation of the causality links in the balanced scorecard: The case of the Gulf Cooperation Council hospitality industry
TypeArticle
Volume Number41
dc.accessType Abstract Only


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