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The creation and use of scorecards in tourism planning: A Spanish example

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  • Vila, Mar
  • Costa, Gerard
  • Rovira, Xari

Abstract

This paper proposes a preliminary model of a balanced scorecard for tourism destinations, with a specific emphasis on sustainable development. We begin with a review of the perspectives and critical performance variables for the traditional balanced scorecard. We then present empirical work based upon quantitative analysis techniques. A survey was completed by 1531 Spanish municipalities that are oriented towards tourism and have demonstrated interest in management issues. Based on the constructs emerging from this analysis, we then show how the balanced scorecard can be modified to support the strategic planning of tourism destinations. We conclude by discussing the advantages for long-term strategic planning and sustainable tourism management.

Suggested Citation

  • Vila, Mar & Costa, Gerard & Rovira, Xari, 2010. "The creation and use of scorecards in tourism planning: A Spanish example," Tourism Management, Elsevier, vol. 31(2), pages 232-239.
    • Handle: RePEc:eee:touman:v:31:y:2010:i:2:p:232-239
    DOI: 10.1016/j.tourman.2009.02.015
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    References listed on IDEAS

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    1. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
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    1. Monica Aureliana Petcu & Maria Iulia Sobolevschi-David & Stefania Cristina Curea, 2021. "Configuration of an Integrated Quality-Social Responsibility-Performance Management System in the Hospitality Industry. Case Studies: Balneary Tourism Romania," Sustainability, MDPI, vol. 13(13), pages 1-17, June.
    2. Chiara Mio & Antonio Costantini & Silvia Panfilo, 2022. "Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 367-384, March.
    3. Phillips, Paul & Zigan, Krystin & Santos Silva, Maria Manuela & Schegg, Roland, 2015. "The interactive effects of online reviews on the determinants of Swiss hotel performance: A neural network analysis," Tourism Management, Elsevier, vol. 50(C), pages 130-141.
    4. Torres-Delgado, Anna & Palomeque, Francesc López, 2014. "Measuring sustainable tourism at the municipal level," Annals of Tourism Research, Elsevier, vol. 49(C), pages 122-137.
    5. Giuseppe Notarstefano, Serena Volo, 2012. "Measuring the impact of tourism: a 'territorial' approach," RIEDS - Rivista Italiana di Economia, Demografia e Statistica - The Italian Journal of Economic, Demographic and Statistical Studies, SIEDS Societa' Italiana di Economia Demografia e Statistica, vol. 66(2), pages 235-247.
    6. Maccarrone, Vincenzo & Filiciotto, Francesco & Buffa, Gaspare & Mazzola, Salvatore & Buscaino, Giuseppa, 2014. "The ICZM Balanced Scorecard: A tool for putting integrated coastal zone management into action," Marine Policy, Elsevier, vol. 44(C), pages 321-334.
    7. Sainaghi, Ruggero & Phillips, Paul & Zavarrone, Emma, 2017. "Performance measurement in tourism firms: A content analytical meta-approach," Tourism Management, Elsevier, vol. 59(C), pages 36-56.
    8. Phillips, Paul & Moutinho, Luiz, 2014. "Critical review of strategic planning research in hospitality and tourism," Annals of Tourism Research, Elsevier, vol. 48(C), pages 96-120.

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