References
- Aguinis, H., & Burgi-Tian, J. (2021). Measuring performance during crises and beyond: The Performance Promoter Score. Business Horizons, 64(2021), 149–160.
- Ahmad, K., & Zabri, S. M. (2016). The application of non-financial performance measurement in Malaysian manufacturing firms. Procedia Economics and Finance, 35(2016), 476–484.
- Ali, F., Rasoolimanesh, S. M., Sarstedt, M., Ringle, C. M., & Ryu, K. (2018). An assessment of the use of partial least squares structural equation modeling (PLS-SEM) in hospitality research. International Journal of Contemporary Hospitality Management, 30(1), 514–538.
- Arasli, H., Alphun, C., & Arici, H. E. (2019). Can balanced scorecard adoption mediate the impacts of environmental uncertainty on hotel performance? The moderating role of organizational decision-making structure. Journal of Hospitality Marketing & Management, 28(8), 981–1009.
- Bangchokdee, S., & Mia, L. (2016). The role of senior managers’ use of performance measures in the relationship between decentralization and organizational performance: Evidence from hotels in Thailand. Journal of Accounting & Organizational Change, 12(2), 129–151.
- Bititci, U. S., Bourne, M., Cross, J. A. F., Nudurupati, S. S., & Sang, K. (2018). Editorial: Towards a theoretical foundation for performance measurement and management. International Journal of Management Reviews, 20(3), 653–660.
- Brislin, R. W. (1980). Translation and content analysis of oral and written materials. In H. C. Traindis & J. W. Berry (Eds.), Handbook of cross-cultural psychology: Methodology (pp. 389–444). Allyn & Bacon.
- Chaib Lababidi, H., Lababidi, R., Colak, M., & Dayan, M. (2020). Contingency effects of firm structure and environmental uncertainty on strategic planning process and firm performance: Evidence from UAE enterprises. Strategic Change, 29(2), 241–252.
- Chenhall, R. H. (2006). Theorizing contingencies in management control systems research. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of management accounting research (Vol. 1, pp. 163–205). Elsevier.
- Crespo, N. F., Rodrigues, R., Samagaio, A., & Silva, G. M. (2019). The adoption of management control systems by start-ups: Internal factors and context as determinants. Journal of Business Research, 101(2019), 875–884.
- Elbanna, S., Eid, R., & Kamel, H. (2015). Measuring hotel performance using the balanced scorecard: A theoretical construct development and its empirical validation. International Journal of Hospitality Management, 51(2015), 105–114.
- Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50.
- Garrido-Moreno, A., García-Morales, V. J., & Martín-Rojas, R. (2021). Going beyond the curve: Strategic measures to recover hotel activity in times of COVID-19. International Journal of Hospitality Management, 96(2021), 1–12.
- Gordon, L. A., & Narayanan, V. K. (1984). Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation. Accounting, Organizations and Society, 9(1), 33–47.
- Gosselin, M. (2011). Contextual factors affecting the deployment of innovative performance measurement systems. Journal of Applied Accounting Research, 12(3), 260–277.
- Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd ed.). Sage.
- Hayes, A. F., & Scharkow, M. (2013). The relative trustworthiness of inferential tests of the indirect effect in statistical mediation analysis: Does method really matter? Psychological Science, 24(10), 1918–1927.
- Henri, J. F., & Wouters, M. (2020). Interdependence of management control practices for product innovation: The influence of environmental unpredictability. Accounting, Organizations and Society, 86(2020), 1–14.
- Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135.
- Hoque, Z. (2004). A contingency model of the association between strategy, environmental uncertainty and performance measurement: Impact on organizational performance. International Business Review, 13(4), 485–502.
- Kafetzopoulos, D., Psomas, E., & Skalkos, D. (2020). Innovation dimensions and business performance under environmental uncertainty. European Journal of Innovation Management, 23(5), 856–876.
- Kaplan, R. S., & Norton, D. P. (2010). The balanced scorecard: Measures that drive performance. Harvard Business Review Press. https://hbr.org/1992/01/the-balanced-scorecard-measures-that-drive-performance-2
- Köseoglu, M. A., Yazici, S., & Okumus, F. (2018). Barriers to the implementation of strategic decisions: Evidence from hotels in a developing country. Journal of Hospitality Marketing & Management, 27(5), 514–543.
- McManus, L. (2013). Customer accounting and marketing performance measures in the hotel industry: Evidence from Australia. International Journal of Hospitality Management, 33(2013), 140–152.
- Nandakumar, M. K., Ghobadian, A., & O’Regan, N. (2010). Business-level strategy and performance: The moderating effects of environment and structure. Management Decision, 48(6), 907–939.
- Nudurupati, S. S., Garengo, P., & Bititci, U. S. (2021). Impact of the changing business environment on performance measurement and management practices. International Journal of Production Economics, 232(2021), 1–15.
- Pavlatos, O. (2015). An empirical investigation of strategic management accounting in hotels. International Journal of Contemporary Hospitality Management, 27(5), 756–767.
- Pavlatos, O. (2018). Strategic cost management, contingent factors and performance in services. Accounting and Management Information Systems, 17(2), 215–233.
- Sainaghi, R. (2010). Hotel performance: state of the art. International Journal of Contemporary Hospitality Management, 22(7), 920–952.
- Sainaghi, R., Köseoglu, M. A., d’Angella, F., & Tetteh, I. L. (2019). Foundations of hospitality performance measurement research: A co-citation approach. International Journal of Hospitality Management, 79(2019), 21–40.
- Sainaghi, R., Phillips, P., & d’Angella, F. (2019). The balanced scorecard of a new destination product: Implications for lodging and skiing firms. International Journal of Hospitality Management, 76(2019), 216–230.
- Sainaghi, R., Phillips, P., & Zavarrone, E. (2017). Performance measurement in tourism firms: A content analytical meta-approach. Tourism Management, 59(2017), 36–56.
- United Nations World Tourism Organization. (2020). UNWTO international tourism highlights: 2020 edition. https://www.e-unwto.org/doi/pdf/10.18111/9789284422456
- Uyar, A., & Kuzey, C. (2016). Contingent factors, extent of budget use and performance: A structural equation approach. Australian Accounting Review, 26(1), 91–106.