The creation and use of scorecards in tourism planning: A Spanish example

Mar Vila, Gerard Costa and Xari Rovira

Tourism Management, 2010, vol. 31, issue 2, 232-239

Abstract: This paper proposes a preliminary model of a balanced scorecard for tourism destinations, with a specific emphasis on sustainable development. We begin with a review of the perspectives and critical performance variables for the traditional balanced scorecard. We then present empirical work based upon quantitative analysis techniques. A survey was completed by 1531 Spanish municipalities that are oriented towards tourism and have demonstrated interest in management issues. Based on the constructs emerging from this analysis, we then show how the balanced scorecard can be modified to support the strategic planning of tourism destinations. We conclude by discussing the advantages for long-term strategic planning and sustainable tourism management.

Keywords: Strategic management; Management control; Tourism destinations; Balanced scorecard; Critical performance variables; Strategic planning; Management indicators (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (8)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:touman:v:31:y:2010:i:2:p:232-239

DOI: 10.1016/j.tourman.2009.02.015

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