INTEGRATIVE TOOLS FOR MEASURING THE PERFORMANCE OF FIRMS IN THE TOURISM SECTOR. DESCRIPTIVE AND BIBLIOMETRIC ANALYSIS

In recent years firms in the tourism sector have invested heavily in the implementation of performance measurement systems, even though the implementation and maintenance of such a system is costly, and firms in this sector need modern and efficient tools for measuring, monitoring, assessing and judging the results that characterize the performance of the activity carried out. In addition to the financial performance of firms, highlighted by the information in the financial reporting and the management accounting information in the internal reporting to managers, non-financial information is also relevant, providing managers with a variety of information to help them in their planning, control and decision-making activities so that objectives are achieved. Based on these considerations, the main objective of the paper is, on the one hand, to present the theoretical aspects of firm performance, both financial and non-financial, with the conceptual rendering of the balance scorecard (BSC) tool, which inspires decision makers through the perspectives presented, on the other hand, a descriptive and bibliometric analysis of the importance and use of the BSC tool in firms from the tourism sector, thus revealing the multidimensional nature of performance and the usefulness of this integrative tool.