The creation and use of scorecards in tourism planning: A Spanish example

M. Vila Fernández-Santacruz; G. Costa Guix; X. Rovira Llobera

doi:10.1016/j.tourman.2009.02.015

The creation and use of scorecards in tourism planning: A Spanish example

M. Vila Fernández-Santacruz^*
, G. Costa Guix
, X. Rovira Llobera

^*Corresponding author for this work

Research output: Indexed journal article › Article › peer-review

47 Citations (Scopus)

Abstract

This paper proposes a preliminary model of a balanced scorecard for tourism destinations, with a specific emphasis on sustainable development. We begin with a review of the perspectives and critical performance variables for the traditional balanced scorecard. We then present empirical work based upon quantitative analysis techniques. A survey was completed by 1531 Spanish municipalities that are oriented towards tourism and have demonstrated interest in management issues. Based on the constructs emerging from this analysis, we then show how the balanced scorecard can be modified to support the strategic planning of tourism destinations. We conclude by discussing the advantages for long-term strategic planning and sustainable tourism management.

Original language	English
Pages (from-to)	232-239
Number of pages	8
Journal	Tourism Management
Volume	31
Issue number	2
DOIs	https://doi.org/10.1016/j.tourman.2009.02.015
Publication status	Published - Apr 2010
Externally published	Yes

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 8 Decent Work and Economic Growth
SDG 12 Responsible Consumption and Production

Keywords

Balanced scorecard
Critical performance variables
Management control
Management indicators
Strategic management
Strategic planning
Tourism destinations

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10.1016/j.tourman.2009.02.015

Cite this

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title = "The creation and use of scorecards in tourism planning: A Spanish example",

abstract = "This paper proposes a preliminary model of a balanced scorecard for tourism destinations, with a specific emphasis on sustainable development. We begin with a review of the perspectives and critical performance variables for the traditional balanced scorecard. We then present empirical work based upon quantitative analysis techniques. A survey was completed by 1531 Spanish municipalities that are oriented towards tourism and have demonstrated interest in management issues. Based on the constructs emerging from this analysis, we then show how the balanced scorecard can be modified to support the strategic planning of tourism destinations. We conclude by discussing the advantages for long-term strategic planning and sustainable tourism management.",

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AU - Vila Fernández-Santacruz, M.

AU - Costa Guix, G.

AU - Rovira Llobera, X.

PY - 2010/4

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N2 - This paper proposes a preliminary model of a balanced scorecard for tourism destinations, with a specific emphasis on sustainable development. We begin with a review of the perspectives and critical performance variables for the traditional balanced scorecard. We then present empirical work based upon quantitative analysis techniques. A survey was completed by 1531 Spanish municipalities that are oriented towards tourism and have demonstrated interest in management issues. Based on the constructs emerging from this analysis, we then show how the balanced scorecard can be modified to support the strategic planning of tourism destinations. We conclude by discussing the advantages for long-term strategic planning and sustainable tourism management.

AB - This paper proposes a preliminary model of a balanced scorecard for tourism destinations, with a specific emphasis on sustainable development. We begin with a review of the perspectives and critical performance variables for the traditional balanced scorecard. We then present empirical work based upon quantitative analysis techniques. A survey was completed by 1531 Spanish municipalities that are oriented towards tourism and have demonstrated interest in management issues. Based on the constructs emerging from this analysis, we then show how the balanced scorecard can be modified to support the strategic planning of tourism destinations. We conclude by discussing the advantages for long-term strategic planning and sustainable tourism management.

KW - Balanced scorecard

KW - Critical performance variables

KW - Management control

KW - Management indicators

KW - Strategic management

KW - Strategic planning

KW - Tourism destinations

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DO - 10.1016/j.tourman.2009.02.015

M3 - Article

AN - SCOPUS:70449724707

SN - 0261-5177

VL - 31

SP - 232

EP - 239

JO - Tourism Management

JF - Tourism Management

IS - 2

ER -

The creation and use of scorecards in tourism planning: A Spanish example

Abstract

UN SDGs

Keywords

Access to Document

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