Performance indicators used by the hotel sector in the town of João Pessoa/PB: a study based on the Balanced Scorecard

Detalhes bibliográficos
Autor(a) principal: Machado, Márcia Reis
Data de Publicação: 2007
Outros Autores: Machado, Márcio André Veras, Holanda, Fernanda Marques de Almeida
Tipo de documento: Artigo
Idioma: por
Título da fonte: Turismo : Visão e Ação (Online)
Texto Completo: https://periodicos.univali.br/index.php/rtva/article/view/173
Resumo: In view of the importance of the hotel sector for the Northeast region, and of the practice of performance assessment for business management, this work seeks to identify aspects related to performance assessment, from the perspective of the Balanced Scorecard (BSC) and to compare this with the indicators used by hotels in the town of João Pessoa (PB), as well as determine whether there is any relationship between them. The empirical research was carried out with 31 hotels. The methodology included a literature review and a field study, using a structured interview as the data collection method. One of the main findings was that managers of the hotels investigated believe performance assessment is important for establishing goals, motivating and improving quality, demonstrating the attention given by the respondents, to the perspectives of internal processes. Not all the respondents who claimed to know the importance of performance assessment actually carried it out, and those who did practice performance assessment did not use formal models.. It is concluded that the hotels investigated give priority to non-financial indicators, particularly those which are client-focused. Finally, no relationship was detected between the use of financial and non-financial indicators, however, there is a statistically significant positive relationship between the non-financial indicators. One limitation of the method used is the fact that it was not possible to establish a relationship of cause and effect between correlated indicators. Key words: Performance Assessment; Balanced Scorecard; Tourism.
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spelling Performance indicators used by the hotel sector in the town of João Pessoa/PB: a study based on the Balanced ScorecardIndicadores de Desempeño Utilizados por el Sector Hotelero de la Ciudad de João Pessoa/PB: un estudio bajo la óptica del “Balanced Scorecard”Indicadores de Desempenho Utilizados Pelo Setor Hoteleiro da Cidade de João Pessoa/PB: um estudo sob a ótica do Balanced ScorecardIn view of the importance of the hotel sector for the Northeast region, and of the practice of performance assessment for business management, this work seeks to identify aspects related to performance assessment, from the perspective of the Balanced Scorecard (BSC) and to compare this with the indicators used by hotels in the town of João Pessoa (PB), as well as determine whether there is any relationship between them. The empirical research was carried out with 31 hotels. The methodology included a literature review and a field study, using a structured interview as the data collection method. One of the main findings was that managers of the hotels investigated believe performance assessment is important for establishing goals, motivating and improving quality, demonstrating the attention given by the respondents, to the perspectives of internal processes. Not all the respondents who claimed to know the importance of performance assessment actually carried it out, and those who did practice performance assessment did not use formal models.. It is concluded that the hotels investigated give priority to non-financial indicators, particularly those which are client-focused. Finally, no relationship was detected between the use of financial and non-financial indicators, however, there is a statistically significant positive relationship between the non-financial indicators. One limitation of the method used is the fact that it was not possible to establish a relationship of cause and effect between correlated indicators. Key words: Performance Assessment; Balanced Scorecard; Tourism.Delante de la importancia del sector hotelero par ala región del Noroeste, y la evaluación del desempeño para la gestión empresarial, este trabajo tiene por objetivo identificar los enfoques relacionados a la medición de desempeño, bajo la óptica del Balanced Scorecard, y confrontar con los indicadores utilizados por los hoteles de la Ciudad de João Pessoa/ PB, como así también, averiguar la existencia de relaciones entre la utilización de estas. La investigación abarcó un estudio empírico con 31 hoteles. La metodología consideró también una investigación bibliográfica y de campo, utilizando la entrevista estructurada en cuestionario previamente elaborado, como método de recolección de datos. Entre los principales resultados, se obtuvo que los gestores de los hoteles investigados consideran, que la evaluación de desempeño es importante para el establecimiento de metas, motivación y mejora de la calidad, evidenciando la atención dada por los entrevistados, a las perspectivas de los procesos internos. No todos los entrevistados que declararon conocer la importância de la evaluación de desempeño, lo hacen, y los que lo hacen, no utilizan modelos formales. Como conclusión, se obtiene que los hoteles investigados, priorizan los indicadores no financieros, en especial, los enfocados a los clientes. Finalmente, no fue detectada ninguna relación entre el uso de los indicadores financieros y no financieros, no obstante, exista una relación positiva significante, estadísticamente, entre los indicadores no financieros. Como limitación del método utilizado, no es posible establecer una relación causa-efecto entre los indicadores correlacionados. Palabras llave: Evaluación de Desempeño; Balanced Scorecard; Turismo.Diante da importância do setor hoteleiro para a região nordeste e da avaliação de desempenho para a gestão empresarial, este trabalho tem por objetivo identificar os enfoques relacionados à medição de desempenho, sob a ótica do Balanced Scorecard, e confrontar com os indicadores utilizados pelos hotéis da cidade de João Pessoa/PB, bem como averiguar a existência de relações entre a utilização destes. A pesquisa envolveu um estudo empírico com 31 hotéis. A metodologia englobou pesquisa bibliográfica e de campo, utilizando a entrevista estruturada em um roteiro previamente elaborado, como método de coleta de dados. Dentre os principais resultados, tem-se que os gestores dos hotéis pesquisados acreditam ser a avaliação de desempenho importante para o estabelecimento de metas, motivação e melhoria da qualidade, evidenciando a atenção dada, pelos respondentes, às perspectivas dos processos internos. Nem todos os entrevistados que declararam conhecer a importância da avaliação de desempenho a fazem e os que fazem não utilizam modelos formais. Conclui-se que os hotéis pesquisados priorizam os indicadores não-financeiros, em especial, os com foco nos clientes. Por fim, não foi detectada nenhuma relação entre a utilização dos indicadores financeiros e não-financeiros, entretanto, existe um relacionamento positivo significante, estatisticamente, entre os indicadores não-financeiros. Como limitação do método utilizado, não é possível estabelecer uma relação de causa e efeito entre os indicadores correlacionados. Palavras-chave: Avaliação de Desempenho - Balanced Scorecard - Turismo.Universidade do Vale do Itajaí­ - UNIVALI / SC2007-12-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.univali.br/index.php/rtva/article/view/17310.14210/rtva.v9n3.p395-408Turismo: Visão e Ação; Vol. 9 No. 3 (2007); 395-408Turismo: Visão e Ação; Vol. 9 Núm. 3 (2007); 395-408Turismo: Visão e Ação; v. 9 n. 3 (2007); 395-4081983-71511415-639310.14210/rtva.v9i3reponame:Turismo : Visão e Ação (Online)instname:Universidade do Vale do Itajaí (UNIVALI)instacron:UNIVALIporhttps://periodicos.univali.br/index.php/rtva/article/view/173/146Machado, Márcia ReisMachado, Márcio André VerasHolanda, Fernanda Marques de Almeidainfo:eu-repo/semantics/openAccess2008-08-14T18:34:33Zoai:ojs.periodicos.univali.br:article/173Revistahttps://periodicos.univali.br/index.php/rtvaPUBhttps://periodicos.univali.br/index.php/rtva/oailuiz.flores@univali.br || revistaturismo@univali.br1983-71511415-6393opendoar:2008-08-14T18:34:33Turismo : Visão e Ação (Online) - Universidade do Vale do Itajaí (UNIVALI)false
dc.title.none.fl_str_mv Performance indicators used by the hotel sector in the town of João Pessoa/PB: a study based on the Balanced Scorecard
Indicadores de Desempeño Utilizados por el Sector Hotelero de la Ciudad de João Pessoa/PB: un estudio bajo la óptica del “Balanced Scorecard”
Indicadores de Desempenho Utilizados Pelo Setor Hoteleiro da Cidade de João Pessoa/PB: um estudo sob a ótica do Balanced Scorecard
title Performance indicators used by the hotel sector in the town of João Pessoa/PB: a study based on the Balanced Scorecard
spellingShingle Performance indicators used by the hotel sector in the town of João Pessoa/PB: a study based on the Balanced Scorecard
Machado, Márcia Reis
title_short Performance indicators used by the hotel sector in the town of João Pessoa/PB: a study based on the Balanced Scorecard
title_full Performance indicators used by the hotel sector in the town of João Pessoa/PB: a study based on the Balanced Scorecard
title_fullStr Performance indicators used by the hotel sector in the town of João Pessoa/PB: a study based on the Balanced Scorecard
title_full_unstemmed Performance indicators used by the hotel sector in the town of João Pessoa/PB: a study based on the Balanced Scorecard
title_sort Performance indicators used by the hotel sector in the town of João Pessoa/PB: a study based on the Balanced Scorecard
author Machado, Márcia Reis
author_facet Machado, Márcia Reis
Machado, Márcio André Veras
Holanda, Fernanda Marques de Almeida
author_role author
author2 Machado, Márcio André Veras
Holanda, Fernanda Marques de Almeida
author2_role author
author
dc.contributor.author.fl_str_mv Machado, Márcia Reis
Machado, Márcio André Veras
Holanda, Fernanda Marques de Almeida
description In view of the importance of the hotel sector for the Northeast region, and of the practice of performance assessment for business management, this work seeks to identify aspects related to performance assessment, from the perspective of the Balanced Scorecard (BSC) and to compare this with the indicators used by hotels in the town of João Pessoa (PB), as well as determine whether there is any relationship between them. The empirical research was carried out with 31 hotels. The methodology included a literature review and a field study, using a structured interview as the data collection method. One of the main findings was that managers of the hotels investigated believe performance assessment is important for establishing goals, motivating and improving quality, demonstrating the attention given by the respondents, to the perspectives of internal processes. Not all the respondents who claimed to know the importance of performance assessment actually carried it out, and those who did practice performance assessment did not use formal models.. It is concluded that the hotels investigated give priority to non-financial indicators, particularly those which are client-focused. Finally, no relationship was detected between the use of financial and non-financial indicators, however, there is a statistically significant positive relationship between the non-financial indicators. One limitation of the method used is the fact that it was not possible to establish a relationship of cause and effect between correlated indicators. Key words: Performance Assessment; Balanced Scorecard; Tourism.
publishDate 2007
dc.date.none.fl_str_mv 2007-12-31
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
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format article
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dc.identifier.uri.fl_str_mv https://periodicos.univali.br/index.php/rtva/article/view/173
10.14210/rtva.v9n3.p395-408
url https://periodicos.univali.br/index.php/rtva/article/view/173
identifier_str_mv 10.14210/rtva.v9n3.p395-408
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.univali.br/index.php/rtva/article/view/173/146
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade do Vale do Itajaí­ - UNIVALI / SC
publisher.none.fl_str_mv Universidade do Vale do Itajaí­ - UNIVALI / SC
dc.source.none.fl_str_mv Turismo: Visão e Ação; Vol. 9 No. 3 (2007); 395-408
Turismo: Visão e Ação; Vol. 9 Núm. 3 (2007); 395-408
Turismo: Visão e Ação; v. 9 n. 3 (2007); 395-408
1983-7151
1415-6393
10.14210/rtva.v9i3
reponame:Turismo : Visão e Ação (Online)
instname:Universidade do Vale do Itajaí (UNIVALI)
instacron:UNIVALI
instname_str Universidade do Vale do Itajaí (UNIVALI)
instacron_str UNIVALI
institution UNIVALI
reponame_str Turismo : Visão e Ação (Online)
collection Turismo : Visão e Ação (Online)
repository.name.fl_str_mv Turismo : Visão e Ação (Online) - Universidade do Vale do Itajaí (UNIVALI)
repository.mail.fl_str_mv luiz.flores@univali.br || revistaturismo@univali.br
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