Integration between the balanced scorecard and sustainable value chain analysis to assess the strategic performance of tourism enterprises

Abstract

This study aims to identify the concept and importance of modern management methods represented by the balance scorecard with its six dimensions and the activities of the sustainable value chain and their role in improving strategic performance. To achieve the objectives of the study, the researcher relied on the deductive approach in the theoretical aspect by collecting sources and previous studies. He also used the practical approach based on data and reports of the Department of Religious Tourism / Al-Hussainiya Holy Shrine for the years (2018-2019) for the purpose of improving the strategic performance of the institution. In addition to personal interviews with officials at the Imam Hussainiya Shrine, the study summarized a set of conclusions, the most important of which are: The traditional methods of evaluating and improving performance suffer from many shortcomings due to their reliance on financial indicators only without taking into account other non-financial indicators, as they focus on results and lack of Pay attention to the causes. Therefore, there was a need to use a coherent set of financial and non-financial measures in the process of evaluating performance in line with the variables of the modern business environment.