Determination of Goals under Four Perspectives of Balanced Scorecards and Linkages between the Perspectives: A Survey on Luxury Summer Hotels in Turkey

This study aims to determine the main goals under four balanced scorecard (BSC) perspectives and investigates the relationship between the perspectives for luxury summer hotels in Turkey. It also questions the approaches of the main managerial positions to the four BSC perspectives. This study is based on a two-stage survey which includes twenty luxury summer hotels located in Turkey. The findings of the survey show that finance has the highest priority among the four perspectives and the strongest relationship exists between customer and finance perspectives. It is also concluded that general and financial managers choose financials as the most important perspective while sales and marketing managers consider the customer perspective as the most important.