ASSESSING THE BALANCED SCORECARD AS A PERFORMANCE MEASUREMENT SYSTEM IN TRAVEL AGENCIES

نوع المستند : المقالة الأصلية

المؤلف

جامعة الاسکندرية - کلية السياخة و الفنادق

المستخلص

The balanced scorecard (BSC) has gained its popularity as a performance 
measurement system in all sectors, such as manufacturing and services. The BSC is 
built upon four main areas, respectively; learning and growth, internal business 
process, customer and financial perspectives. The key objective of this research is to 
examine the applicability of the BSC as a tool for performance measurement at travel 
agencies in Egypt. The literature introduces the definitions of BSC, its benefits and 
limitations. The study is exploratory in nature, utilizing online structured 
questionnaire which is directed to tourism managers. A sample size of (86) managers 
has been introduced in this research. The main findings of the practical study revealed 
that even though the BSC measures have been used extensively in the travel agencies, 
the respondents' managers weren't aware of the BSC concept. That result clarifies that 
there isn't a relationship between using the measures of BSC and the awareness of that 
concept. The study also identified the key challenges that could face travel agencies 
when implementing BSC.

الكلمات الرئيسية