Hotel property performance: the role of strategic management accounting

Turner, Michael J., Way, Sean A., Hodari, Demian and Witteman, Wiarda (2017) Hotel property performance: the role of strategic management accounting. International Journal of Hospitality Management, 63 May: 33-43. doi:10.1016/j.ijhm.2017.02.001


Author Turner, Michael J.
Way, Sean A.
Hodari, Demian
Witteman, Wiarda
Title Hotel property performance: the role of strategic management accounting
Journal name International Journal of Hospitality Management   Check publisher's open access policy
ISSN 0278-4319
1873-4693
Publication date 2017-05-01
Year available 2017
Sub-type Article (original research)
DOI 10.1016/j.ijhm.2017.02.001
Open Access Status Not yet assessed
Volume 63
Issue May
Start page 33
End page 43
Total pages 11
Place of publication Kidlington, Oxford United Kingdom
Publisher Pergamon Press
Collection year 2018
Language eng
Abstract 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.
Keyword Strategic management accounting
Customer accounting
Competitor accounting
Market orientation
Customer performance
Financial performance
Contingency theory
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status UQ

Document type: Journal Article
Sub-type: Article (original research)
Collections: HERDC Pre-Audit
UQ Business School Publications
 
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Created: Mon, 13 Mar 2017, 14:15:23 EST by Karen Morgan on behalf of UQ Business School