الفهرس 
Chapter One: IntroductionOnly 14 pages are availabe for public view
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Abstract
The aim of this study is to investigate the applicability of the balanced scorecard as a tool for evaluating performance in hotels. Four objectives were targeted in order to achieve this aim.
A. First and Second objectives
The First objective of this study is exploring the usability of the balanced scorecard to evaluate performance in hotels. The second objective of this research is identifying the elements and requirements of applying the balanced scorecard and the extent of the applicability of them to evaluate performance in hotels. These objectives were achieved through, a questionnaire form that was designed and distributed to hotels managers to achieve these objectives. The results of the questionnaire survey were discussed in chapter four. These objectives answer the study question no.1 do hotels use the balanced scorecard as a tool for evaluating performance?, and question no. 2 can the balanced score card be applied in hotels?.
B. Third objective
The third objective of this study is examining the differences between hotels grades /regions and type of management in relation to reasons for not using the balanced scorecard and its applicability. To achieve this objective, the researcher conducted a One – Sample T test to analyze the differences between hotels grades and type of management and one-way ANOVA test to analyze the differences between hotels grades. The results of the questionnaire survey were discussed in chapter four which fulfill objective number four .This objective answered the study question number three (are there any differences between hotels grades / regions, and type of management in relation to reasons for not using the balanced scorecard and its applicability?).
C. Fourth objective
The fourth objective is to develop an empirical BSC model suitable for hotels. Based on the study findings, the researcher proposed an empirical model for implementing BSC in hotels. This model incorporates five major perspectives: financial perspective, guests perspective, operations perspective, environmental perspective, and learning and growth perspective. This objective answered the study question number four (How to improve using the balanced scorecard as a performance measurement tool in hotels?).
5.2.2. Major findings of the study
This study aims to investigate the applicability of the balanced scorecard as a tool for evaluating performance in hotels. The results revealed that a large proportion of the investigated hotels don’t use the balanced scorecard. The study showed that the reasons for not using the balanced score care were as follows: lack of information about the balanced scorecard and how to apply it; lack of awareness about the importance of the balanced scorecard in improving the performance of the hotel; it needs more time and effort to apply; high costs of designing a balanced scorecard model; employees’ resistance to change; lack of managerial competencies that can use the balanced scorecard model.
The findings of this study revealed that the elements and requirements of applying the balanced scorecard are available in the investigated hotels, thus the balanced scorecard can be applied as a performance measurement tool in five – star and four - star hotels. The results revealed that a small proportion of the investigated hotels use the balanced scorecard. The study showed that the motivates for using the balanced score care were that : financial measures alone do not reflect the true picture of the hotel performance ; using balanced scorecard helps to implement the hotel’s strategy ; using balanced scorecard helps to improve the process of performance control and using balanced scorecard contributes to increase the effectiveness and efficiency of the hotel management; using Balanced Scorecard improves the decision-making process; local and international competition has been increased.
The study also showed that the advantages of the balanced scorecard are that : it combines financial and non-financial performance measures ; it assists the management in determining the operations should be distinguished and the processes that needed to be improved and developed ; it helps to improve the decision-making process ; it translates the hotel’s strategy and vision into a specific set of goals and measures; it provides the top management with a clear and realistic image about the hotel’s performance; it helps to improve communications within the hotel; it helps to link employees ’and departments’ goals to the hotel’s strategic objectives ; it helps to implement the hotel strategy efficiently and effectively.
The study also found that the barriers of the balanced scorecard are as follows: it uses a lot of measures ;determining and selecting performance measures is difficult ; it needs more time and effort to apply ; lack of information about the balanced card and how to apply it ;it is difficult to draw a strategic map ; measuring non-financial performance is difficult ; high costs of designing a balanced scorecard model ; lack of competencies with experience in the balanced scorecard and employees’ resistance to change.