One of the current problems of the entrepreneurial world is the successful implementation of the Balanced Scorecard (BSC), which is why it is interesting to study the variables that can influence its application in business. The main purpose of this paper is to establish a theoretical model through the literature review, that should consider the relationship between the transformational leadership among company staff (Avolio, Bass and Jung, 1999) and the empowerment of the rest of employees ( Thomas and Velthouse, 1990 Spritzer, 1995) upon the achievement of an increased capacity for organizational learning in the implementation of the BSC in companies (Easterby-Smith & Araujo,1999) from the following perspectives: financial, customer, business process, learning and growth in major companies in the hotel sector, specifically in four and five-star hotels. The Balanced Scorecard (BSC) is a strategic management model (Norton & Kaplan, 1992) that allows the measurement and control of the tangible and intangible objectives based on the company´s mission and vision statements. The implementation of BSC has a great influence on the predisposition, training and motivation in middle as well as executive management through empowerment and leadership, hence the importance of the analysis of these variables by means of the BSC.

中文翻译：

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通过变革型领导和赋权在酒店领域实施平衡计分卡

企业家世界当前的问题之一是平衡计分卡（BSC）的成功实施，这就是为什么研究可能影响其在商业中应用的变量很有趣的原因。本文的主要目的是通过文献综述建立一个理论模型，该模型应考虑公司员工之间的变革型领导（Avolio，Bass和Jung，1999）与其余员工的能力（Thomas和Velthouse）之间的关系。 （1990年，Spritzer，1995年），从以下几个方面实现了在公司实施BSC方面组织学习能力的增强（Easterby-Smith＆Araujo，1999）：财务，客户，业务流程，专业学习和成长酒店业的公司 特别是四星级和五星级酒店。平衡计分卡（BSC）是一种战略管理模型（Norton＆Kaplan，1992），它允许根据公司的使命和愿景陈述对有形和无形目标进行测量和控制。BSC的实施通过授权和领导力对中级人员的倾向，培训和动机以及执行管理产生重大影响，因此，通过BSC分析这些变量的重要性。