ความสัมพันธ์ระหว่างการรับรู้ความไม่แน่นอนของสภาพแวดล้อม การใช้ตัวชี้วัดผลการดำเนินงานเชิงดุลยภาพและผลการดำเนินงานขององค์กร : กรณีศึกษาโรงแรมในจังหวัดกระบี่และจังหวัดภูเก็ต

Abstract

This study aims to (a) study the relationship between perceived environmental uncertainty and balanced scorecard usage; (b) balanced scorecard usage and firm performance; (c) perceived environmental uncertainty and firm performance in which balanced scorecard is the mediator variable. By collecting data from the general managers of hotels in Krabi and Phuket using a questionnaire summery. Survey 280 questionnaires were returned and used for analysis of response rate 93.33%. Data were analyzed using descriptive statistics and multiple regression analysis. The results of multiple regression analysis indicate that (a) perceived environmental uncertainty is positively related to indicate balanced scorecard usage because of the increased perceived environmental uncertainty will enable the use of more performance indicators to increase competitiveness and be able to respond quickly to situations that occur; (b) balanced scorecard usage is significantly related to hotel performance because of the increased balanced scorecard usage indicators will also increase hotel performance in terms of improving operational performance to be consistent with objectives and encouraging managers to focus on both short- term and long-term success; (c) perceived environmental uncertainty is not directly related to hotel performance but perceived environmental uncertainty is indirectly related to hotel performance through balanced scorecard usage because the increased perceived environmental uncertainty will result in increased performance If when managers use financial and non-financial measure.