Interviewee C indicated that much of her company’s management practices were focused on the BSC. She saw
the BSC as ‘‘a big key measurement for the company’’, that is taken ‘‘very seriously’’ with significant resources
expended to ‘‘teach their managers about it’’. The justification for this large international hotel chain’s BSC
adoption was grounded in a pursuit of greater competitive advantage. Interviewee C claimed that her hotel’s BSC was
built around three primary dimensions: guest survey results, market share and employee survey results. Departmental
benchmarks for each of these dimensions of performance served as key targets. Individual departments
were also benchmarked against equivalent departments in other properties and hotels. It was notable, however, that
when Interviewee C’s appreciation of the ‘‘learning and growth’’ dimension of the BSC was explored, it became
apparent that factors such as employee lifestyle and wellbeing and motivation and goal alignment were not being
formally measured.