Can balanced scorecard adoption mediate the impacts of environmental uncertainty on hotel performance? The moderating role of organizational decision-making structure

Abstract

This paper examines the influence of perceived environmental uncertainty (PEU) on hotel performance (HP) by examining the mediating role of balanced scorecard (BSC) adoption. It also examines the moderating role of organizational structure in the direct relationship between the extent of BSC adoption and HP and the indirect relationship between PEU and HP. A total of 400 top- and middle-level managers from 44 five-star-hotels in Antalya responded to surveys. Using Hayes’s process-macro models 1, 4, and 7 for analysis, the findings suggest that: HP was influenced by PEU and BSC dimensions’ adoption, including financial, customer, and internal business processes, as well as innovation and learning; financial, customer, and internal business processes mediated the relations between PEU and HP; and the effects of financial, customer, and internal business processes on HP were strengthened by high decentralization. The results highlight the importance of the balance scorecard dimensions’ adoption in the hospitality industry.

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