عنوان مقاله [English]
نویسندگان [English]چکیده [English]
The implementation of financial and nonfinancial perspectives of Balanced scorecard(BSC) is investigated in this study. The extent of using these perspectives is reported at 39 good quality hotels by queationaire and using statistical nonparametric techniques(such as Friedman and Kruskal Wallis statistics). The results show that although the BSC is not implemented in the sample hotels, but the following aspects are more considered by the managers: asset management programs as a financial aspect, keeping safety programs as an internal process aspect, separation of duties and delegating tasks as the learnings and growth perspective and customer consideration(customer attraction, customer preservation and handling customer complaints). These findings help managers in this indusry to perform evaluation and setting strategy.