Implementation of The Balanced Scorecard in The Hotel Sector Through Transformational Leadership and Empowerment

Multidisciplinary Journal for Education, http://dx.doi.org/10.4995/muse.2017.
6364
Social and Technological Sciences EISSN: 2341-2593
Implementation of the Balanced Scorecard in the Hotel

Sector through Transformational Leadership and
Empowerment
Ballester-Miquel, José Carlos1*, Pérez-Ruiz, Pilar 2, Hernández-Gadea, Javier 3
Palacios-Marqués, Daniel 4
1*
ESIC Business & Marketing School
[email protected] (Corresponding author)
2
[email protected]
3
[email protected]
4
Department of Business Aministration. Universitat Politècnica de València,
Camino de Vera s/n, 46022 Valencia, Spain.
[email protected]
Received: 2016-03-12; Accepted: 2016-10-20
Abstract
One of the current problems of the entrepreneurial world is the successful implementation
of the Balanced Scorecard (BSC), which is why it is interesting to study the variables that
can influence its application in business. The main purpose of this paper is to establish a
theoretical model through the literature review, that should consider the relationship
between the transformational leadership among company staff (Avolio, Bass and Jung,
1999) and the empowerment of the rest of employees (Thomas and Velthouse, 1990
Spritzer, 1995) upon the achievement of an increased capacity for organizational learning
in the implementation of the BSC in companies (Easterby-Smith & Araujo,1999) from the
following perspectives: financial, customer, business process, learning and growth in major
companies in the hotel sector, specifically in four and five-star hotels.
Ballester-Miquel et al. (2017)

http://polipapers.upv.es/index.php/MUSE/ Mult. J. Edu. Soc & Tec. Sci. Vol. 4 Nº 1 (2017): 1-15 | 1
Multidisciplinary Journal for Education, http://dx.doi.org/10.4995/muse.2017.6364
The Balanced Scorecard (BSC) is a strategic management model (Norton & Kaplan,
1992) that allows the measurement and control of the tangible and intangible objectives
based on the company´s mission and vision statements. The implementation of BSC has a
great influence on the predisposition, training and motivation in middle as well as executive
management through empowerment and leadership, hence the importance of the analysis
of these variables by means of the BSC.
Keywords
Transformational Leadership, Empowerment, Balanced Scorecard
INTRODUCTION
The Balanced Scorecard (BSC) is a very useful tool for the corporate strategic
management as it coordinates the objectives derived from the mission statement with the
active participation of employees through performance indicators. Traditionally,
companies used to analyze only the financial part as an indicator of business value and
made no evaluation of other intangible objectives that defined the orientation of the
company. In the early 90s Norton and Kaplan conducted a study on important indicators in
the case of approximately a dozen companies to finally reach an agreement on the BSC.
It is important to measure the level of customer care in the hotel sector, as well as
that of internal functioning in processes and the business involvement from the point of
view of employee collaboration in the achievement the objectives; and this is the reason
why the application of the BSC in the hotel sector is particularly relevant.
To successfully implement the BSC, a company should rely on a pool of employees
with strong learning abilities and possibilities of personal development in the decision-
making of the company, power and control over aspects of their professional development,
as well as on mechanisms of communication and transmission of information which can
be freely and swiftly consulted, as these three aspects define empowerment. If, in addition,
company leaders act with high ethical standards, inspiring teamwork, encouraging
innovation and creativity, without losing sight of the needs and individual differences as
indicated by transformational leadership, it can be affirmed that the BSC can be
implemented in the company and great results can be obtained out of it.
In short, we try to present a theoretical model that in case of empirical validation
would serve to establish the initial criteria of company analysis in order to infer the best

implementation of the Balanced Scorecard system. This could be achieved by measuring

the organizational learning capacity taking into account the level of leadership and
empowerment in the company and thus infer the level of success in the implementation of
the BSC.
1. TRANSFORMATIONAL LEADERSHIP
Leadership is defined as the process of directing and influencing work activities
carried out by members of a group and is recognized as a key component that influences
the overall effectiveness of the company.
The overall concept of this variable is total leadership that Avolio and Bass (2004)
include in the models integrated under the "new leadership” paradigm which is the sum of
the transformational, transactional and laissez faire variables. Bass` significant contribution
is the possibility of measuring transformational leadership, considering that it is the natural
evolution of charisma and it could not be measured until that moment.
In summary, Burns (1978) identified two types of leadership based on the leader-
follower figure with transactional and transformational interactions. The most traditional
transaction creates a leadership that involves an exchange relationship between leaders and
followers, whereas transformational leadership is based on leaders changing their
follower’s values, beliefs and needs, leading to superior performance in organizations in a
time of renewal and change.
Focusing on the topic in discussion, Piccolo and Colquitt (2006) found that
transformational leadership is positively related to the perceived levels of the top five work
characteristics (variety, identity, significance, autonomy and feedback), which were
connected to the intrinsic motivation of the objective and commitment. Intrinsic motivation
is related to both task performance and organizational citizenship behaviour.
According to James MacGregor Burns, transformational leadership is a process in

which the leader and the followers help each other to further raise the level of morale and
motivation of a human working group.

Therefore, transformational leadership is defined as a style that helps to change the

morale, ideals, interests and values of the followers and subordinates of a company and to
rise above their own interests and thus leaders motivate them to better perform Pieterse,
Knippenberg, Schippers and Stam (2010). According to Conger (1999) these leaders
inspire trust, respect and admiration, promote problem solving and deal with each worker
individually. Transformational leadership by Bass (1985) and Bass and Avolio (1994)
involves performance above previously set expectations.
The above mentioned transformational dimensions are: a) the idealized influence,

resembling charisma, that produces a model to be followed by identification (attribute) and
is identified in the way of acting of the leader (behaviour), b) the inspirational motivation
which is based on the transmission of the vision of the future, c) the intellectual stimulation
with a continuous approach to problems and assumptions and d) the individualized
consideration that reflects the leader`s individual behaviour towards their followers.
Therefore, Sosik (2002) found that transformational leadership is positively related

to empowerment, group cohesion and group effectiveness. Continuing with the
independent variables, it has been found that transformational leadership and psychological
empowerment (Schein, 1973) support an increase in the productivity, performance and
learning capacity of the company, generating a commitment which, at the same time,
produces benefits.
Adapting the concept to the tourist sector, it has been mentioned above that according
to Dominguez (2009) in order that companies in the sector could gain a competitive
advantage, they should perform differently compared to their competition, and so that this
happens, there should be an ideal environment in the organization and a management team
that know how to coordinate and direct their workers. At this point we introduce the concept
of transformational leadership as a key concept in high and middle management in the
actions to be performed within the company (Rodriguez and Castillo, 2009).
2. EMPOWERMENT
Another variable to consider is the concept of empowerment that is emerging in
recent years as a concept with major implications for both organizational effectiveness and
occupational health, since it mentions the sense of control and power that individuals have
in a work context.

Although the term organizational empowerment may have been used by some
authors before the decade of the nineties, it was not sooner than that time when it gained
strength, especially with the works of Thomas and Velthouse (1990) about psychological
empowerment, Barley and Kunda (1992) on the theory of satisfaction of people at work or
Perez (1989) on the improvement of the quality of working life.
Analyzing each of the above, Rosenberg (1979) and Perez (1989) considered that the
existence of empowerment in the company must be linked to a good quality working life,
and mentioned some of the factors that influence it such as the increase of the loyalty and
motivation of workers in the tasks they perform. Barley and Kunda (1992) have conducted
several studies which directly connect people´s satisfaction with the tasks they perform at
work, economic performance and customer satisfaction.
In this sense, Spreitzer (1995) changed the existing paradigm of empowerment and
proposed two perspectives: the relational / personal perspective and the psychological one.
The individual perspective considers concepts dealing with the person, with self-
sufficiency, power and the competition perceived by the individual. On the other hand, the
psychological perspective takes into account intrapersonal aspects, however, the
components of interaction with other people in the company and the exhibited behaviour
are also considered as important (Zimmerman, 1995).
Other authors have also dealt with dimensions of psychological empowerment over
the years, such as Thomas and Velthouse, (1990), describing empowerment as the increased
intrinsic motivation during the performance of one´s function based on four concepts: a)
significance of task, defined as the moment when an individual perceives a connection
between their work and their own personal standards; b) competence, which it is the belief
that he / she has in their abilities to develop their activity; c) impact, which is the amount
of influence that a person feels he / she gets from certain work results; and, finally, d) self-
determination, defined as an individual's perception of choice related to the tasks he / she
commits to. Subsequently, other authors have made changes to these dimensions, as Menon
and Borg (1995) who modified three of them: perceived control, perceived competence and
goal internalization. This regrouping is done after researching different studies where it can
be observed that most of the items saturate the dimension of "impact" which, subsequently,
defines this new scale of three and where perceived control is the sum of impact plus
choice.

More current authors like Matthews, Diaz and Cole (2003) have considered the
concept on 3 levels: dynamical structure, control of decisions and information flow, or like
Chritens (2012) who takes into consideration four essential aspects: emotional or
intrapersonal, cognitive, behavioural and interpersonal.
Analyzing the concept of empowerment in the hotel sector, authors like Sasser and
Arbeit (1976) started talking about the concept of empowerment as an ideal environment
for the creation of corporate culture adapted to the needs of the people who form it. In this
regard, several studies conducted by Ulmer (1987) identified that for several years salary
had no longer been the only main variable to motivate workers in hotel chains nationwide.
Therefore, worker satisfaction is considered an essential feature in the tourist sector

in order to ensure quality service to customers, considering that workers have a direct
contact with them and that customer service is a fundamental feature of company
evaluation in the service sector. This should be achieved through the business philosophy
of the company and carried out by its management so that there is a global integration of
departments (Foster and Cadogan, 2000; Dominguez, 2009).
Currently, the hotel industry has great importance in the Spanish GDP and there is a
strong competition in the market, which is why hotels should obtain a competitive
advantage over their competition, and one of Lescano’s (2011) ideas is precisely the
organizational empowerment meant to create added value to customers with the offered
service.
Empowerment has been considered as a predominant variable in companies that wish

to have a capacity of organizational learning superior to that of other companies, since,
according to studies of Chiva, Alegre and Lapiedra, (2007), employee involvement and
motivation are a prerequisite to learn inside the company.

3. ORGANISATIONAL LEARNING CAPABILITY (OLC)

Once the previous two variables have been analyzed, organizational learning is
perceived to be a process through which organizations learn (Chiva and Alegre, 2008). The
learning capacity of an organization is certainly a competitive advantage that lead to greater
and better organizational performance, which is a peculiarity of each company.
In the process of analyzing learning abilities, it is interesting to observe the
development of the one-loop, double-loop and deutero learning (Argyris and Schon, 1996),
where the concept of one-loop action-result represents the company where workers work
under the transactional leadership in which success is rewarded and errors are penalized,
their direct causes being analyzed, while the double-loop learning allows questioning why
certain actions are done, going back as far as its causes, which is more in line with the
transformational leadership and reaches the highest level of teaching deutero-learning
where the company learn how to learn.
There are studies that describe three levels of learning: an individual, group and
organizational one, with a cycle of the knowledge determined through the three levels, and
that establish four dimensions of learning: intuition, interpretation, integration and
institutionalization (Crossan, Lane and White, 1999). Other authors maintain the three
levels of learning, but establish three dimensions to it within the organization: acquisition,
transfer and integration (Jerez, and Lapiedra Alegre, 2007).
Respectively, there is no general consensus about the aspects that influence the
learning capacity within organizations, the altruistic leadership style having a positive
influence (Atwood, Mora and Kaplan, 2010) on it. Transformational leadership styles
promote individual and group learning, because they promote risk-taking, fallibility and
dialogue as a way to obtain learning (Berson, 2006).
Also, the OLC construct is based on the context of learning and has five dimensions:
experimentation, risk investment, interaction with the business environment,
communication and participatory decision-making (Chiva, and Lapiedra Alegre, 2007).
On the other hand, a factor not proposed in this study but favourably associated to
the learning capacity in business is innovation. A recent study of the critical factors of brand
innovation identifies it as an intermediary positive factor in the learning capacity of an
organization (Nguyen, Yu Xiaoyu et al. 2016).

The hotel industry, specifically high-end hotels, should devote great efforts within
their organizations to the learning of their customers' needs, which is why the investment
in TCT facilitates workers to interact with customers more efficiently. (Law and
Jogaratnam, 2005)
Tn this sense, we reinforce the benefits of having a good capacity for learning at an
organizational level in order to better coordinate goals and to measure the results of our
corporate mission statement through the implementation of the BSC. The Balanced
Scorecard also allows us to unify operational criteria in the case of hotel chains where the
systems established in the BSC have to be replicated.
4. BALANCED SCORECARD
The Balanced Scorecard is a strategic management system developed by Robert S.
Kaplan and David P. Norton (1992) which is based on the mission and vision of the
company. Tt suggests establishing an alignment of employees' goals with those of the
company, based on the development of four perspectives: the learning and growth
perspective and the business process perspective as internal variables, and the customer
and financial perspectives as external variables.
For its successful implementation in the company, we start from the correct
sequential application of the perspectives ranging from internal to external ones.
Figure 1. Sequential development of the BSC perspectives
Learning Business
Customer Financial
and growth process
Source: Own elaboration
The BSC implementation requires developing objectives for each of the prospects in
such a way that the strategy of the company is made measurable through monitoring
indicators that measure these objectives.
The objectives of the Learning and Growth Perspective (LGP) lie at the basis of the
other three perspectives so that they function as inducers of the results of these
perspectives. According to Norton and Kaplan the categories of variables that belong to

http://polipapers.upv.es/index.php/MUSE/ Mult. J. Edu. Soc & Tec. Sci. Vol. 4 N° 1 (2017): 1-15 1 8
this approach are: employees´ capabilities, the capacity of the information systems and
empowerment as delegation of power. Performance indicators in LGP seek to strengthen
individual as well as teamwork performance by setting different goals in each case.
Most companies decide to start the implementation of the BSC through their
employees` knowledge and acceptance of the benefits that entails the whole company
working in the same direction, meaning that every member, regardless of their rank, should
be aware of the mission and vision statements and the objectives and perspectives set to
achieve the expected goals (Norreklit and Schoenfel, 1998).
The main idea is to consider the BSC as a management system that connects the
strategy of the organization with the specific tasks of individuals and teams, namely with
measurable Key Perfomance Indicators (KPI) (Voelpel et al. 2006). The way to understand
the whole BSC is based on the strategic map in which all perspectives are related in a cause-
effect chain with their objectives and indicators.
In the hotel sector the BSC is an important tool for the coordination of different
stakeholders that the strategic function of the company aims at, thus giving meaning and
continuity to intangible factors.
5. THEORETICAL APPROACH
Transformational leadership facilitates organizational learning, Senge (1990) and
promotes the creation of organizational knowledge (Nonaka and Takeuchi 1995). A
positive evolution between transformational leadership and learning capacity was obtained
as a result of a survey of 408 Spanish companies in the three sectors, where Podsakoff`s
scale of leadership measurement was used, Podsakoff et al (1996), verifying the goodness
of transformational leadership in the generation of creativity in organizations, a basic factor
in order to achieve high learning capacity. Garcia, Romerosa and Llorens (2005).
Based on the development of these studies we can establish a first hypothesis that
links transformational leadership and learning in organizations.

Hypothesis 1: Hotel organizations with a greater degree of development of

transformational leadership show an increased learning capacity.
The notion of learning capacity is linked to empowerment as a dimension of the

measurement scale, Goh and Richards (1997), Goh (2003).
In the study by Mishra and Bhaskar (2010), about the question “Empowerment: a
necessary attribute of learning organization?” the authors conclude that there is a very weak
relationship between these two variables in the business environment in India. However,
in the study by Khalil et al (2011) it was found that there is a positive relationship between
the role of self-efficacy and self-determination of psychological empowerment and
organizational learning. A positive relationship is established among three of four
dimensions of psychological empowerment, namely meaning, competence and impact
related to innovation capability, Ertürk (2011).
In short, it seems significant that studies should find a positive relationship between
psychological empowerment and learning organization and thus we set the following
hypothesis:
Hypothesis 2: In hotel organizations with a high degree of empowerment the learning

capacity is improved.
The third hypothesis we propose on a theoretical level in this study consists of

verifying the positive effect organizational learning capacity has on organizations that
decide to implement the BSC.
The two perspectives about the way organizations learn, developed only empirically so
far, are those that include companies that learn and those that manage knowledge,
Fernandez Millan and Salgueiro (2006).
The implementation of BSC in companies requires the organization of some of the
following characteristics: understanding of the objectives, acceptance of change,
proactivity in its implementation, and maximum performance of both individual and,
especially, group skills. The main characteristics that define the learning capacity of an
organization (Céspedes, Jerez and Valle, 2005), are:

a) Commitment to learning
b) System perspective
c) Openness and experimentation
d) Transfer of knowledge
Based on the concurrence of common features needed for the development of
organizational learning capacity and the implementation of the Balanced Scorecard we
establish the following hypothesis:
Hypothesis 3: Hotel organizations with a greater orientation towards learning

show a higher degree of efficiency in the adaptation of the Balanced Scorecard.
Figure 2. Proposed Theoretical Model.
Source: Own elaboration
6. CONCLUSIONS
Once the proposed fieldwork is done, we should develop – if the results of the
relations raised in the hypotheses are confirmed – a predictive methodology to assess the
efficiency and effectiveness of the implementation of the Balanced Scorecard based on
learning capacity, which at the same time will be conditioned by empowerment and
transformational leadership.

We could establish some items that assess the previously mentioned constructs,
which would allow to predict the success of the implementation of the Balanced Scorecard.
The implementation of the BSC would also serve to control the initial constructs
before the implantation is carried out, irrespective of the sector we address, but especially
in the hotel sector, where personal relationships with customers have an exceptional impact
on the final result. After that, the obtained feedback on learning capacity with an improved
BSC could be studied.

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Multidisciplinary Journal for Education, http://dx.doi.org/10.4995/muse.2017.

Implementation of the Balanced Scorecard in the Hotel

Ballester-Miquel, José Carlos1*, Pérez-Ruiz, Pilar 2, Hernández-Gadea, Javier 3

Received: 2016-03-12; Accepted: 2016-10-20

Ballester-Miquel et al. (2017)

Ballester-Miquel et al. (2017)

implementation of the Balanced Scorecard system. This could be achieved by measuring

According to James MacGregor Burns, transformational leadership is a process in

Ballester-Miquel et al. (2017)

Therefore, transformational leadership is defined as a style that helps to change the

The above mentioned transformational dimensions are: a) the idealized influence,

Therefore, Sosik (2002) found that transformational leadership is positively related

Ballester-Miquel et al. (2017)

Ballester-Miquel et al. (2017)

Therefore, worker satisfaction is considered an essential feature in the tourist sector

Empowerment has been considered as a predominant variable in companies that wish

Ballester-Miquel et al. (2017)

3. ORGANISATIONAL LEARNING CAPABILITY (OLC)

Ballester-Miquel et al. (2017)

Figure 1. Sequential development of the BSC perspectives

Source: Own elaboration

Ballester-Miquel et al. (2017)

Ballester-Miquel et al. (2017)

Hypothesis 1: Hotel organizations with a greater degree of development of

The notion of learning capacity is linked to empowerment as a dimension of the

Hypothesis 2: In hotel organizations with a high degree of empowerment the learning

The third hypothesis we propose on a theoretical level in this study consists of

Ballester-Miquel et al. (2017)

Hypothesis 3: Hotel organizations with a greater orientation towards learning

Figure 2. Proposed Theoretical Model.

Source: Own elaboration

Ballester-Miquel et al. (2017)

Ballester-Miquel et al. (2017)

A. Srinivasa Rao Waheed Kareem Abdul, (2015),"Impacto de liderazgo transformacional

Ballester-Miquel et al. (2017)

Ballester-Miquel et al. (2017)

Ballester-Miquel et al. (2017)

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