This study was designed to refine and modify the newly developed instrument, the modified balanced scorecard and
analytical hierarchy process (BSCAHP) by cross-cultural approach. For this study, the instrument was developed and
applied to the luxury and upscale hotel segments. Under the modified balanced scorecard, four perspectives: customer,
marketing, internal and technical with sixteen Critical Success Factors (CSFs) were used in evaluating the luxury and
upscale hotel Web sites in Korea for the cross-cultural study. The results indicated that the two CSFs; 'user security' and
'interactive function of Web site' appeared to be most important factors for luxury hotel and upscale hotel Web site among
CSFs. Also, 'customer perspective' was the most important of the four perspectives.
key words : Web site evaluation, The modified BSCAHP, Four perspectives, Critical success factors, Cross-cultural study