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Estado da arte da avaliação de desempenho na hotelaria
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| 998.69 KB | Adobe PDF |
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Abstract(s)
O objetivo deste estudo foi o de analisar e sistematizar a informação relativa às publicações dedicadas à aplicação do Balanced Scorecard (BSC) na hotelaria, identificando as principais características e conclusões dos estudos publicados nos últimos anos para oferecer uma base para pesquisas futuras. Este estudo foi efetuado com recurso às bases de dados Web of Science, Scopus e B-on através de uma revisão sistemática da literatura. Foram identificados um total 113 artigos numa primeira análise e selecionados para estudo mais detalhado 21 artigos. Relativamente aos objetivos dos estudos verificamos que são focados na medição eficaz do desempenho financeiro e não financeiro, no alinhamento da organização, na atribuição de responsabilidades na realização da estratégia do hotel e na redefinição do sistema do controlo de gestão. Os estudos revistos debruçam-se, na sua maioria, sobre aplicações em unidades hoteleiras superiores a 4 estrelas e de luxo. Pretendemos com este estudo disponibilizar informação para futuras investigações sobre a aplicabilidade do BSC ao setor hoteleiro.
The aim of this study was to analyze and systematize the information available in publications dedicated to the application of the Balanced Scorecard (BSC) to hotels, identifying the main characteristics and conclusions of the studies published in recent years to provide a basis for future research. This study was conducted using Web of Science, Scopus and B-on databases through a systematic literature review. A total of 113 articles were identified in a first analysis and 21 articles were selected to a more detailed study. Regarding the objectives of the reviewed studies, it was concluded that they are focused on the effective use of financial and non-financial performance, alignment of the organization, application of requirements in the implementation of the hotel strategy and redefinition of the management control system. The reviewed studies focused on applications of the BSC to hotel units classified over 4 stars and deluxe. With this study, we intend to provide information for future investigations on the applicability of BSC in the hotel sector.
The aim of this study was to analyze and systematize the information available in publications dedicated to the application of the Balanced Scorecard (BSC) to hotels, identifying the main characteristics and conclusions of the studies published in recent years to provide a basis for future research. This study was conducted using Web of Science, Scopus and B-on databases through a systematic literature review. A total of 113 articles were identified in a first analysis and 21 articles were selected to a more detailed study. Regarding the objectives of the reviewed studies, it was concluded that they are focused on the effective use of financial and non-financial performance, alignment of the organization, application of requirements in the implementation of the hotel strategy and redefinition of the management control system. The reviewed studies focused on applications of the BSC to hotel units classified over 4 stars and deluxe. With this study, we intend to provide information for future investigations on the applicability of BSC in the hotel sector.
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Keywords
Balanced scorecard BSC Hotelaria Revisão sistemática