The performance measurement literature underscores the notions that the future of
performance measurement systems will not be judged only based on their aggregation
or integration features, but also on their abilities to incorporate the dynamic
relationships among efficiency-specific and effectiveness-oriented organizational
measures (Gomes et al., 2004b). Thus, organizational performance measurement
initiatives and efforts must be viewed as a complete organizational system, rather than
a collection of stand-alone models and tools (Lohman et al., 2004; Chenhall, 2005). In
this context, organizations in hospitality industry still have a long way to go, before
they can have effective integrated performance measurement systems.