20.500.12556/DKUM-84859 The interplay among restaurant SMEs' financial, quality, and managers' perceived business performance a balanced scorecard approach The present study aims to test a simplified version of the balanced scorecard (BSC) model for restaurant industry SMEs. This study aims to determine if (I) restaurant managers' perceived business performance correlates to SMEs' (II) actual financial and (III) quality performance. A new variable, the manager's perceived business performance, was added in light of the unique characteristics of restaurant SMEs. We hypothesized that all three business perspectives are positively correlated since restaurant managers must have realistic perceptions of SMEs' business performance. A total of 266 questionnaires were obtained from restaurant managers, and 1,330 questionnaires were obtained from restaurant guests. SMEs' official financial reports served as the basis for the analysis of financial data. Exploratory factor analysis and correlation analysis were used to investigate the relationships among the three perspectives. Results indicate that managers' perceptions of business performance are not correlated to SMEs' actual financial performance, and managers have realistic perceptions about the quality of what restaurants offer. Interestingly, SMEs' financial performance is not correlated to guests' perceptions of quality. Introducing a new internal perspective indicates the incoherence among the three BSC perspectives. Furthermore, using selected variables highlights the necessity of raising the managerial perspective in future restaurant SME studies. restaurant industry balanced scorecard quality SMEs Slovenia prehrambeno gostinstvo uravnotežen sistem kazalnikov kakovost MSP Slovenija true false true Angleški jezik Slovenski jezik Znanstveno delo 2023-08-01 15:02:24 2023-08-01 15:02:25 2023-08-02 03:06:41 0000-00-00 00:00:00 2023 0 0 str. 270-284 no. 2 Vol. 71 2023 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 2023-01-01 338.488.2:640.43(497.4) 152134659 10.37741/t.71.2.3 1849-1545 The_Interplay_Among_Restaurant_SM-Kukanja-2023.pdf The_Interplay_Among_Restaurant_SM-Kukanja-2023.pdf 1 68B6586C83B6DA6EF266B2FC91C25FF6 761898dd2bb734272723029916b955165c5c6d5576692a39f55c08abddfe64ac e89c51f2-306b-11ee-8110-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=169147 https://hrcak.srce.hr/clanak/434696 1 aa9bd9ef-306b-11ee-8110-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=169146 Fakulteta za organizacijske vede 0 0 0