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

Maria João Cardoso Vieira Machado and Catarina Rosa Nunes

International Journal of Productivity and Quality Management, 2022, vol. 37, issue 2, 246-259

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. (search for similar items in EconPapers)
Date: 2022
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