The study’s findings also signify that HR managers may be failing to capitalise on the opportunity to more fully
integrate HR oriented performance measures with the
performance measurement framework of the entire organisation There appears to be a danger that hotels that purport to be using the BSC framework are not gaining the full benefits of the systems as their BSC implementation is
partial. An analogy arises here with respect to the manner of TQM theory application (Samson and Draft, 2003).
A more complete appreciation of Kaplan and Norton’s proposed ‘‘learning and growth’’ dimension of the BSC
would likely equip HR managers with a greater capacity to contribute to overall hotel performance as a result of an
improved capability to gauge the manner in which HR contributes to overall performance. It has long been
recognised that it is difficult to render HR accountable by making its outputs measurable. It may well be that
Kaplan and Norton’s model provides a promising starting point in alleviating this measurement challenge.