The findings of such a research initiative could provide useful pointers to other hotels considering a revision to
their performance measurement system. Also, further research could usefully build on the achievements made
in the mainstream accounting literature with respect to the relationship between strategy and accounting system
design (Abernethy and Guthrie, 1994; Guilding, 1999;Simons, 1987). Our understanding of the context of BSC
design would be improved by gaining a clearer picture of the degree and manner of BSC adaptations that result from
different hotel strategies applied