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The Relationships Among BSC Evaluation Indicators in the Hotel Industry

  • Journal of Tourism Sciences
  • Abbr : JTS
  • 2004, 28(3), pp.161-179
  • Publisher : The Tourism Sciences Society Of Korea
  • Research Area : Social Science > Tourism

Moo-Hyun Park 1 박정아 2

1계명대학교
2University of Toledo

Accredited

ABSTRACT

This study sought to find out Kaplan and Norton’s BSC (1992, 1993, 1996), which compensated for the weakness of relying solely on finances, be used to evaluate hotel performance. Specifically, this study aimed to create a new measurement system including factors that do not figure in a strictly financial means of evaluation, such as customer satisfaction and employee morale. study found that the learning and growth evaluation factor affected financial performance directly, and was mediated by internal and customer-oriented evaluation factors.

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