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http://dx.doi.org/10.14400/JDC.2014.12.3.189

A Study on the Effects of Performance Measures in BSC on the performance of Hotel Industry  

Ryu, Ji-Ho (Dept. of Tourism and Convention, College of Economics & International Trade, Pusan National University)
Lee, Won-Ki (Dept. of Accounting Information, Gyeongnam National University of Science and Technology)
Publication Information
Journal of Digital Convergence / v.12, no.3, 2014 , pp. 189-199 More about this Journal
Abstract
The purpose of this study is to analyze the effects of financial and non-financial performance measures in BSC on the performance of hotel industry. To achieve research purpose, this study analyzed the data from korean hotel industry. Empirical results of this study show that there are significant positive correlations among the performance measures in terms of four balanced scorecard. These results are consistent with those of previous studies. In addition, regression analyses has shown that the performance measures have positive impacts on the performance of hotel firms.
Keywords
Balanced Scorecard; Performance Measures; Hotel Industry; Performance of firm;
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