THE IMPACT OF TOP MANAGERS’ CHARACTERISTICS ON THE USE OF PERFORMANCE MEASURES: EVIDENCE FROM HOTELS IN ANTALYA

Recently, management accounting developments have been encapsulated the attention of researchers, practitioners and academics in the hospitality industry. Even though these management accounting techniques have received much academic interest, studies regarding influential factors on the adoption of these techniques are still meagre. The reason of why some businesses adopt and use these techniques and others do not depend on the specific contingency factors. Therefore; in this study, we tried to explain and test as how top managers’ characteristics may have an impact on the organizational decisions with respect to the use of one of these innovative management accounting tools, namely is called integrated performance measurement. This study contributes to the hospitality and management accounting literature by determining the role of top managers’ characteristics in terms of age, education and organizational tenure in the use of integrated performance measurement. We test our hypotheses using empirical survey data which was conducted on a sample of fifty hotel firms in Antalya, Turkey. Our preliminary correlation results are generally supportive of our hypotheses