Human resource managers’ perceptions of the applications and merit of the balanced scorecard in hotels

Abstract The extent to which performance measures that align with the “learning and growth” dimension of the balanced scorecard (BSC) are applied in the hotel industry has been examined by conducting interviews with 14 hotel human resource (HR) managers. Minimal appreciation of the BSC concept was in evidence. When an explanation of the BSC framework was provided, the interviewees unanimously held the view that the term “learning and growth” did not adequately encompass the HR oriented performance measures that they seek to apply. Further, it was found that most hotels were using a single measure of employee satisfaction to represent “learning and growth”, which does not enable examination of the five separate dimensions of “learning and growth” represented in the BSC model. These findings suggest a significant schism between BSC theory and the application of HR oriented measures in the hotel industry.

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