2.2. BSC and the hotel sector
Studies conducted by Denton and White (2000) and Huckstein and Duboff (1999) document the experiences of
Hilton Hotels and Marriott franchisee White Lodging Services (WLS), in implementing the BSC. Evans (2005)
argues that the literature relating to BSC applications in the hospitality sector is under-developed. This underscores
the importance of the Hilton and Marriott studies in providing guidance as to the relative merits of applying the
BSC in a hotel context. Huckstein and Duboff (1999) note that the value of their findings result not so much from the
fact that Hilton embraced the BSC concept, but that the scorecard was implemented in a way that integrated all
aspects of the business and changed the organisations’ culture to achieve desired results. Hilton’s multifaceted
approach, in which the BSC has been pivotal, has markedly transformed the company’s hotel operations (Evans, 2005).
Denton and White (2000) reported that after the implementation of the BSC in 1997, WLS achieved greater
financial success than their competitors while reducing turnover and improving internal processes