IDEAS home Printed from https://ideas.repec.org/a/taf/servic/v27y2007i6p731-746.html
   My bibliography  Save this article

The Balanced Scorecard and Strategic Control: A Hotel Case Study Analysis

Author

Listed:
  • P.A. Phillips

Abstract

Over the past decade, the literature has seen a proliferation in articles relating to the balanced scorecard, which has been motivated by managers' needs to develop a more balanced view of performance measurement. Despite global adoption by organisations in the private and public sector, the question of how the balanced scorecard could be used as a strategic control tool has rarely been directly discussed. Academic research has tended to have a strong predilection for studies assessing the balanced scorecard as a control tool utilising metrics to report various achievements of targets. A longitudinal case study approach is used over a three year period, which seeks to deepen understanding about the theoretical and practical aspects of the balanced scorecard as a strategic control tool. It is anticipated that this would illuminate the way in which the balanced scorecard has intertwined in the fabric of organisational life and how it positions itself in the wider social context in which it was embedded. The findings of the case study reveal that over-reliance on the successful achievement of balanced scorecard metrics without a focus on strategic control could lead to an organisation having to pursue an exit strategy for a profitable product.

Suggested Citation

  • P.A. Phillips, 2007. "The Balanced Scorecard and Strategic Control: A Hotel Case Study Analysis," The Service Industries Journal, Taylor & Francis Journals, vol. 27(6), pages 731-746, September.
    • Handle: RePEc:taf:servic:v:27:y:2007:i:6:p:731-746
    DOI: 10.1080/02642060701453213
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/02642060701453213
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/02642060701453213?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Tax, Stephen S. & Kim, Young “Sally” & Nair, Sudhir, 2013. "Getting the right payoff from customer penalty fees," Business Horizons, Elsevier, vol. 56(3), pages 377-386.
    2. Faraji, Omid & Ezadpour, Mostafa & Rahrovi Dastjerdi, Alireza & Dolatzarei, Ehsan, 2022. "Conceptual structure of balanced scorecard research: A co-word analysis," Evaluation and Program Planning, Elsevier, vol. 94(C).
    3. Selena Aureli & Enrico Supino, 2015. "Web reputation and performance measurement systems in the hotel industry: An exploratory study in Italy," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 41-64.
    4. Afroze Nazneen & Shikha Goyal & Pretty Bhalla & Vikram Jeet, 2019. "A Study of Changing Key Performance Indicators in Banking Sector," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(3), pages 56-64, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:servic:v:27:y:2007:i:6:p:731-746. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/FSIJ20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.