Performance evaluation methods in the hotel industry

Authors

  • Catarina Rosa Nunes Escola Superior de Hotelaria e Turismo do Estoril, Management Department, Researcher for UNIDE-IUL
  • Maria João Cardoso Vieira Machado Instituto Universitário de Lisboa (ISCTE-IUL), Accounting Department, Researcher for UNIDE-IUL

Keywords:

Performance evaluation, hotel industry, management accounting, Tableau de Bord, Balanced Scorecard

Abstract

This paper aims to contribute to increasing knowledge of performance evaluation methods used by the hotel industry, analysing whether there is a link between hotel characteristics and evaluation methods used. To achieve this goal we conducted surveys and interviews with financial officers of 275 four and five star hotels located in Portugal. The results support the conclusion that there is a link between hotel characteristics and performance evaluation methods used.

Author Biography

  • Catarina Rosa Nunes, Escola Superior de Hotelaria e Turismo do Estoril, Management Department, Researcher for UNIDE-IUL
    Doutor Professor Adjunto da ESGHT/Universidade do Algarve Administrador do site da Revista Encontros Científicos - Tourism & Management Studies Vice-Director do Curso Superior de Gestão Hoteleira da ESGHT/Universidade do Algarve

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Published

10.01.2024

Issue

Section

Tourism/Hospitality: Research Papers

How to Cite

Performance evaluation methods in the hotel industry. (2024). Tourism & Management Studies, 10(1), 24-30. https://tmstudies.net/index.php/ectms/article/view/643