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


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Figure 1:

Proposed research model
Proposed research model

Results of hypotheses

Path coefficient p-value Confidence interval (bias corrected) Supported
HI. External environmental uncertainty → BSC 0.003 0.486 [−0.156, 0.171] No
H2. External environmental uncertainty → decentralised decision-making 0.325 < 0.01 [0.167, 0.434] Yes
H3. Decentralised decision-making → BSC 0.478 < 0.01 [0.332, 0.579] Yes
H4. BSC → hotel performance 0.783 < 0.01 [0.701, 0.837] Yes
H5. External environmental uncertainty → decentralised decision-making → BSC 0.156 < 0.01 [0.072, 0.233] Yes
H6. External environmental uncertainty → BSC → hotel performance 0.003 0.486 [−0.122, 0.137] No
H7. Decentralised decision-making → BSC → hotel performance 0.374 < 0.01 [0.264, 0.459] Yes

Discriminant validity; Fornell-Larcker

1 2 3 4 5 6 7
1. IBP dimension of BSC 0.787
2. Customer dimension of BSC 0.747 0.747
3. External environmental uncertainty 0.106 0.111 0.773
4. Financial dimension of BSC 0.408 0.594 0.146 0.789
5. I&L dimension of BSC 0.727 0.692 0.165 0.408 0.767
6. Hotel performance 0.575 0.704 0.080 0.706 0.505 0.811
7. Decentralized decision making 0.454 0.412 0.321 0.305 0.514 0.271 0.750

Respondents' profile (N = 145)

Characteristics Frequency Percent
Gender
  Male 122 84.1
  Female 23 15.9

Age
  18–27 13 9.0
  28–37 30 20.7
  38–47 48 33.1
  48–57 53 36.6
  58+ 1 0.7

Education
  Secondary school 3 2.1
  High school 22 15.2
  Two-year college degree 20 13.8
  Four-year college degree 76 52.4
  Graduate degree 24 16.6

Organisational tenure
  Less than 1 year 27 18.6
  1–5 years 68 46.9
  6–10 years 25 17.2
  11–15 years 8 5.5
  16–20 years 7 4.8
  More than 20 years 9 6.2

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

Construct/related items Outer loadings CR AVE
External environmental uncertainty 0.730 0.598
  EEU4 0.500
  EEU5 0.973

Decentralised decision-making 0.865 0.563
  DEC1 0.710
  DEC2 0.668
  DEC3 0.840
  DEC4 0.799
  DEC5 0.722

Finance 0.937 0.622
  FINA1 0.734
  FINA2 0.766
  FINA3 0.825
  FINA4 0.812
  FINA5 0.803
  FINA6 0.683
  FINA7 0.868
  FINA8 0.808
  FINA9 0.787

Customer 0.919 0.558
  CUST1 0.837
  CUST2 0.730
  CUST3 0.778
  CUST4 0.697
  CUST5 0.768
  CUST6 0.707
  CUST7 0.822
  CUST8 0.736
  CUST9 0.625

Internal business process 0.865 0.620
  IBP1 0.828
  IBP2 0.872
  IBP3 0.821
  IBP6 0.598

Innovation & learning 0.909 0.589
  IL1 0.777
  IL2 0.797
  IL3 0.747
  IL6 0.664
  IL7 0.848
  IL8 0.835
  IL9 0.686

Hotel performance 0.931 0.658
  PERF1 0.781
  PERF2 0.857
  PERF3 0.843
  PERF4 0.859
  PERF5 0.794
  PERF6 0.699
  PERF7 0.835

Discriminant validity; HTMT

1 2 3 4 5 6 7
1. IBP dimension of BSC
2. Customer dimension of BSC 0.895
3. External environmental uncertainty 0.172 0.235
4. Financial dimension of BSC 0.477 0.639 0.217
5. I&L dimension of BSC 0.876 0.785 0.243 0.440
6. Hotel performance 0.685 0.774 0.142 0.760 0.562
7. Decentralized decision making 0.573 0.485 0.431 0.330 0.598 0.314
eISSN:
2182-4924
Sprache:
Englisch
Zeitrahmen der Veröffentlichung:
3 Hefte pro Jahr
Fachgebiete der Zeitschrift:
Wirtschaftswissenschaften, Betriebswirtschaft, andere, Branchen, Tourismus, Gastgewerbe, Reisen, Veranstaltungsgewerbe, Freizeitindustrie, Sport und Freizeit, other