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The interplay among restaurant SMEs' financial, quality, and managers' perceived business performance : a balanced scorecard approachMarko Kukanja,
Tanja Planinc,
Anja Žnidaršič, 2023, izvirni znanstveni članek
Opis: The present study aims to test a simplified version of the balanced scorecard (BSC) model for restaurant industry SMEs. This study aims to determine if (I) restaurant managers' perceived business performance correlates to SMEs' (II) actual financial and (III) quality performance. A new variable, the manager's perceived business performance, was added in light of the unique characteristics of restaurant SMEs. We hypothesized that all three business perspectives are positively correlated since restaurant managers must have realistic perceptions of SMEs' business performance. A total of 266 questionnaires were obtained from restaurant managers, and 1,330 questionnaires were obtained from restaurant guests. SMEs' official financial reports served as the basis for the analysis of financial data. Exploratory factor analysis and correlation analysis were used to investigate the relationships among the three perspectives. Results indicate that managers' perceptions of business performance are not correlated to SMEs' actual financial performance, and managers have realistic perceptions about the quality of what restaurants offer. Interestingly, SMEs' financial performance is not correlated to guests' perceptions of quality. Introducing a new internal perspective indicates the incoherence among the three BSC perspectives. Furthermore, using selected variables highlights the necessity of raising the managerial perspective in future restaurant SME studies.
Ključne besede: restaurant industry, balanced scorecard, quality, SMEs, Slovenia
Objavljeno v DKUM: 01.08.2023; Ogledov: 562; Prenosov: 53
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