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

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 up...

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Bibliographic Details
Published in:Tourism management (1982) 2010-04, Vol.31 (2), p.232-239
Main Authors: Vila, Mar, Costa, Gerard, Rovira, Xari
Format: Article
Language:English
Subjects:
Balanced scorecard
Critical performance variables
Management control
Management indicators
Strategic management
Strategic planning
Tourism destinations
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Summary: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.
ISSN:0261-5177
1879-3193
DOI:10.1016/j.tourman.2009.02.015