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The Strategic Performance Measurement System and Organisational Performance Through the Lenses of Contextual Factors: Empirical Evidence from the Hotel Industry Cover

The Strategic Performance Measurement System and Organisational Performance Through the Lenses of Contextual Factors: Empirical Evidence from the Hotel Industry

Open Access
|Nov 2023

Figures & Tables

Figure 1:

Proposed research model
Proposed research model

Results of hypotheses

Path coefficientp-valueConfidence interval (bias corrected)Supported
HI. External environmental uncertainty → BSC0.0030.486[−0.156, 0.171]No
H2. External environmental uncertainty → decentralised decision-making0.325< 0.01[0.167, 0.434]Yes
H3. Decentralised decision-making → BSC0.478< 0.01[0.332, 0.579]Yes
H4. BSC → hotel performance0.783< 0.01[0.701, 0.837]Yes
H5. External environmental uncertainty → decentralised decision-making → BSC0.156< 0.01[0.072, 0.233]Yes
H6. External environmental uncertainty → BSC → hotel performance0.0030.486[−0.122, 0.137]No
H7. Decentralised decision-making → BSC → hotel performance0.374< 0.01[0.264, 0.459]Yes

Discriminant validity; Fornell-Larcker

1234567
1. IBP dimension of BSC0.787
2. Customer dimension of BSC0.7470.747
3. External environmental uncertainty0.1060.1110.773
4. Financial dimension of BSC0.4080.5940.1460.789
5. I&L dimension of BSC0.7270.6920.1650.4080.767
6. Hotel performance0.5750.7040.0800.7060.5050.811
7. Decentralized decision making0.4540.4120.3210.3050.5140.2710.750

Respondents' profile (N = 145)

CharacteristicsFrequencyPercent
Gender
  Male12284.1
  Female2315.9

Age
  18–27139.0
  28–373020.7
  38–474833.1
  48–575336.6
  58+10.7

Education
  Secondary school32.1
  High school2215.2
  Two-year college degree2013.8
  Four-year college degree7652.4
  Graduate degree2416.6

Organisational tenure
  Less than 1 year2718.6
  1–5 years6846.9
  6–10 years2517.2
  11–15 years85.5
  16–20 years74.8
  More than 20 years96.2

Results: Assessment of the measurement model for first-order constructs

Construct/related itemsOuter loadingsCRAVE
External environmental uncertainty 0.7300.598
  EEU40.500
  EEU50.973

Decentralised decision-making 0.8650.563
  DEC10.710
  DEC20.668
  DEC30.840
  DEC40.799
  DEC50.722

Finance 0.9370.622
  FINA10.734
  FINA20.766
  FINA30.825
  FINA40.812
  FINA50.803
  FINA60.683
  FINA70.868
  FINA80.808
  FINA90.787

Customer 0.9190.558
  CUST10.837
  CUST20.730
  CUST30.778
  CUST40.697
  CUST50.768
  CUST60.707
  CUST70.822
  CUST80.736
  CUST90.625

Internal business process 0.8650.620
  IBP10.828
  IBP20.872
  IBP30.821
  IBP60.598

Innovation & learning 0.9090.589
  IL10.777
  IL20.797
  IL30.747
  IL60.664
  IL70.848
  IL80.835
  IL90.686

Hotel performance 0.9310.658
  PERF10.781
  PERF20.857
  PERF30.843
  PERF40.859
  PERF50.794
  PERF60.699
  PERF70.835

Discriminant validity; HTMT

1234567
1. IBP dimension of BSC
2. Customer dimension of BSC0.895
3. External environmental uncertainty0.1720.235
4. Financial dimension of BSC0.4770.6390.217
5. I&L dimension of BSC0.8760.7850.2430.440
6. Hotel performance0.6850.7740.1420.7600.562
7. Decentralized decision making0.5730.4850.4310.3300.5980.314
DOI: https://doi.org/10.2478/ejthr-2023-0001 | Journal eISSN: 2182-4924 | Journal ISSN: 2182-4916
Language: English
Page range: 1 - 13
Submitted on: Jan 25, 2022
Accepted on: Dec 9, 2022
Published on: Nov 18, 2023
Published by: Polytechnic Institute of Leiria
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year

© 2023 Cihan Alphun, Nuray Turker, Ruggero Sainaghi, published by Polytechnic Institute of Leiria
This work is licensed under the Creative Commons Attribution 4.0 License.