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Determination of goals under four perspectives of balanced scorecards and linkages between the perspectives: A survey on luxury summer hotels in Turkey


Türüdüoğlu, Figen and Suner, Nilüfer and Yıldırım, Gülçin (2014) Determination of goals under four perspectives of balanced scorecards and linkages between the perspectives: A survey on luxury summer hotels in Turkey. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

This study aims to determine the main goals under four balanced scorecard (BSC) perspectives and investigates the relationship between the perspectives for luxury summer hotels in Turkey.It also questions the approaches of the main managerial positions to the four BSC perspectives.This study is based on a two-stage survey which includes twenty luxury summer hotels located in Turkey.The findings of the survey show that finance has the highest priority among the four perspectives and the strongest relationship exists between customer and finance perspectives.It is also concluded that general and financial managers choose financials as the most important perspective while sales and marketing managers consider the customer perspective as the most important.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords: Balanced scorecard; hotel management; strategic management; performance measurement; Turkish summer hotels
Subjects: G Geography. Anthropology. Recreation > G Geography (General)
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 09 Mar 2015 12:32
Last Modified: 18 Apr 2016 07:45
URI: http://repo.uum.edu.my/id/eprint/13401

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