Hotel performance and competitive advantage: a contingency approach

Performance measurement is an important managerial activity that is of key concern to the hotel general manager. Unfortunately, there has been a paucity of hospitality related research to assess the appropriateness of existing hotel performance measurement systems in use. This conceptual paper shows how a performance measurement system has the potential to deliver competitive advantage. This paper speculates that competitive advantage can be achieved if inputs, processes, outputs, markets, environmental characteristics are congruent with business objectives.