All Title Author
Keywords Abstract

The Use of Decision Making Information: A Comparative Exploratory Study of Slovene Hotels

Keywords: decision making information , management accounting system , hotel industry

Full-Text   Cite this paper   Add to My Lib


The paper aims to identify the use of decision making information, which will be provided by the management accounting system (MAS). The use of MAS information by general managers (GMS) and department managers (DMS) for measuring the performance of hotel enterprises will be investigated. The basis for the analysis is the contingence theory which was adapted to specific circumstances and conditions of the hotel industry. The analysis was performed on the basis of a questionnaire that was previously already used in the case of Australian hotels. The research is conducted on Slovene hotels that have more than 100 rooms. The results are the subject of comparison with the previous five year period. The results demonstrate that GMS actually differ from DMS with respect to their use of MAS information for making decisions. GMS and DMS do not use MAS information with the same frequency. Their satisfaction with MAS information is not equal and, furthermore, they do not use the financial and non-financial performance indicators with the same frequency.


comments powered by Disqus