Tableau de bord and balanced scorecard: knowledge dissemination in the hotel industry

The aim of this study is to contribute to the knowledge regarding the dissemination of two methods of performance evaluation that promote information quality in the hotel industry: the tableau de bord and the balanced scorecard. As specific objectives, the following can be identified: to analyse the rates of knowledge dissemination about the TB and the BSC; and to identify the variables responsible for the diffusion of such knowledge. The data collection method used was a survey made to the financial managers of 4- and 5-star hotels operating in Portugal, through which we obtained 275 valid answers. The results lead to the following conclusion: the tableau de bord is very little known, while the balanced scorecard is known to most hotel managers; the research for explanatory variables show that the knowledge of these methods is associated with the financial managers’ individual characteristics, such as age and their academic degree.