Impact of Balanced Scorecard on Managerial Performance: Mediating Effects of Role Clarity

Q3 Business, Management and Accounting

Jurnal Pengurusan Pub Date : 2023-03-01 DOI:10.17576/pengurusan-2023-67-06

Shazrul Ekhmar, Abdul Razak, Mazlina Mustapha

引用次数: 0

Abstract

Performance of hotel operational managers is crucial in delivering quality service to customers. Prior studies claimed that balanced scorecard (BSC) measures can clarify managers’ roles to improve their performance. Thus, this study examines the relationship between the BSC measure, role clarity, and managerial performance in the Malaysian hotel sector. This study also investigates the mediating effect of role clarity between the BSC measures and managerial performance. 475 questionnaires were distributed to managers of 3-, 4, and 5-star hotels in Malaysia. Analysis from Structural Equation Modelling (SEM) found a significant relationship between the BSC measures and role clarity. Role clarity has a significant impact on managerial performance. The results also found that role clarity partially mediates the relationship between the BSC measures and managerial performance. These results provide information to policymakers on the importance of BSC measures to stimulate positive behaviour through role clarity for managers to deliver quality service.

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平衡记分卡对管理绩效的影响：角色清晰性的中介作用

酒店运营经理的绩效对于为客户提供优质服务至关重要。先前的研究声称，平衡记分卡（BSC）措施可以明确管理者的角色，以提高他们的绩效。因此，本研究考察了马来西亚酒店业BSC指标、角色清晰度和管理绩效之间的关系。本研究还调查了角色清晰性在平衡计分卡衡量标准和管理绩效之间的中介作用。475份问卷被分发给马来西亚三星级、四星级和五星级酒店的经理。结构方程建模（SEM）的分析发现，平衡计分卡衡量标准和角色清晰度之间存在显著关系。角色清晰性对管理绩效有重大影响。研究结果还发现，角色清晰性在一定程度上调节了平衡计分卡指标与管理绩效之间的关系。这些结果为决策者提供了信息，说明平衡计分卡措施的重要性，通过明确管理者提供优质服务的角色来激励积极行为。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Jurnal Pengurusan Business, Management and Accounting-Business and International Management

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： Jurnal Pengurusan (UKM Journal of Management) is published three times a year in June, September and December by UKM Press, Universiti Kebangsaan Malaysia. It publishes original works that advance knowledge of theory, practice and research across the business management discipline. It aims to provide Asian regional perspectives on management of benefit to scholars, educators, students, practitioners, policy-makers and consultants worldwide. The research covers organizational and individual level of analysis in the field of management, managerial accounting, finance and banking, marketing, entrepreneurship and other related areas. This journal accepts both empirical and conceptual research papers with relevant methodological approaches.