Evaluation of Business Performance from the Perspective of Hotel Managers: A Multiple Case Study within the Framework of the Balanced Scorecard

Abstract

Purpose – This study aims to evaluate business performance from the perspective of hotel managers within the framework of the Balanced Scorecard (BSC) and to explore strategies implemented in the non-financial dimensions that contribute to financial success. Additionally, the study seeks to compare the perceived importance and frequency of use of performance indicators across different types of hotel establishments.
Design/methodology/approach – This research was conducted using a qualitative research approach and employed a holistic multiple-case study design within the framework of a multi-method research strategy. Using purposive sampling, in-depth interviews were carried out with 18 managers working in three hotels differentiated by type. Data collection took place between August and September 2024 through semi-structured and structured interview forms. The qualitative data were analyzed using deductive content analysis with the MAXQDA software, while the quantitative data were examined through the Kruskal–Wallis test using the SPSS program.
Results – Hotel managers evaluate business performance using a multidimensional approach and adopt indicators based on the four dimensions of the Balanced Scorecard (BSC). Significant differences were identified among hotel types regarding the importance and frequency of use of performance indicators. While city hotels exhibit a more balanced management approach, thermal and resort hotels place greater emphasis on the financial and customer dimensions. Strategies are implemented across all non-financial BSC dimensions, with the highest concentration observed in the “internal processes” dimension (45.52%).
Discussion – This study contributes to the limited literature on the implementation of the Balanced Scorecard (BSC) in hotel management. The findings indicate that hotel managers perceive business performance as a multidimensional concept and evaluate it within the BSC framework. Furthermore, the strategies applied in the non-financial dimensions align with Kaplan and Norton’s (2004) strategy map model.