The Balanced Scorecard as a communication, alignment, and strategic information system in a local accommodation company

This study examines the process of implementing the Balanced Scorecard (BSC) as a system for communication, alignment and strategic information in a Portuguese small and medium-sized enterprise operating in the hospitality sector. Adopting a qualitative, practical and pragmatic research approach, the study employs a case study methodology that enabled a diagnosis of the organisation’s strategic management processes and supported the implementation of the BSC. The findings indicate that the BSC generated significant benefits for the company by integrating with the strategic management process, ensuring compatibility with other management tools, adapting to information technologies, enhancing the effectiveness of strategy communication and demonstrating flexibility in relation to the organisational context. However, the implementation process was constrained by factors such as time limitations, the immaturity of management control systems and the lack of validation of the cause–effect relationships underlying the formulated strategic hypotheses, which ultimately prevented full implementation. The originality of this research lies in contributing to a deeper understanding of BSC implementation in accommodation enterprises, highlighting its potential applicability in small and medium-sized hospitality firms both as a strategic management system and as a tool for communicating strategy. Acknowledgements: This study was conducted at the Research Centre on Accounting and Taxation (CICF) and was funded by the Portuguese Foundation for Science and Technology (FCT) through national funds with the reference UID/04043/2025 and doi https://doi.org/10.54499/UID/04043/2025 DOI : https://doi.org/10.54663/2182-9306.2026.SpecialIssueCMTH.25-41