Hotel property performance : the role of strategic management accounting

Turner, Michael J. (The University of Queensland, UQ Business School, Brisbane, Autralia) ; Way, Sean A. (SAW Consulting, Lausanne, Switzerland) ; Hodari, Demian (Ecole hôtelière de Lausanne, HES-SO // University of Applied Sciences Western Switzerland) ; Witteman, Wiard (Ecole hôtelière de Lausanne, HES-SO // University of Applied Sciences Western Switzerland)

In the current study, we contend that to enhance their competitiveness and performance, hotel properties need to develop and implement internal policies and procedures such as strategic management accounting that are consistent with their business strategies and account for changing competitive demands. We employ a sample composed of 80 hotel properties to investigate the key precursor of hotel property strategic management accounting use and its impact on hotel property customer and financial performance. The results highlight that market orientation business strategy is a key determinant of hotel property strategic management accounting use and illuminate the mediating influence of hotel property strategic management accounting use and hotel property customer performance on the relationship between hotel property market orientation business strategy use and hotel property financial performance. Recommendations are provided for both researchers and hotel managers concerning their future study of, or use of, strategic management accounting.


Keywords:
Article Type:
scientifique
Faculty:
Economie et Services
School:
EHL
Subject(s):
Economie/gestion
Date:
2017
Pagination:
pp. 33-43
Published in:
International journal of hospitality management
Numeration (vol. no.):
2017, vol. 63, pp. 33-43
DOI:
ISSN:
0278-4319
Appears in Collection:

Note: The status of this file is: restricted


 Record created 2017-09-04, last modified 2018-12-20

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