ABSTRACT

This study examines the effect of market competition as a determinant of the balanced scorecard (BSC) system and the two consequences of organizational performance and managers’ satisfaction. Four hypotheses are tested using partial least squares structural equation modeling. The data were collected from 145 valid responses from four- and five-star hotels in Turkey and focused on the pandemic period. The results revealed that market competition does not affect the use of BSC. Nevertheless, the BSC leads to better organizational performance and system satisfaction for managers. Managers’ satisfaction with the BSC was also positively related to the performance of hotel organizations.

摘要

本研究考察了市场竞争作为平衡计分卡 (BSC) 系统的决定因素的影响以及组织绩效和管理者满意度的两个后果。使用偏最小二乘结构方程模型对四个假设进行了检验。这些数据是从土耳其四星级和五星级酒店的 145 份有效回复中收集的，并侧重于大流行时期。结果表明，市场竞争不影响平衡计分卡的使用。然而，平衡计分卡可以为管理者带来更好的组织绩效和系统满意度。管理者对平衡计分卡的满意度也与酒店组织的绩效呈正相关。