الفهرس | Only 14 pages are availabe for public view |
Abstract The hotel industry is highly competitive, because of the large number of competitors, price manipulation, package deals, introduction of new products and services, open entry, and access to differential marketing promotion. Competition in the market creates threats and challenges. Proactive organizations operating in such competitive environments tend to critically scan their environment with respect to economic, social and technological changes. The environmental scanning can assist hotel managers in identifying opportunities to extend their product and service range, such as the introduction of business centres and health clubs, catering for the need of traveling female executives and offering a wide variety of cuisine styles. The role of management accounting systems is increasingly becoming very essential to the overall performance of hotels and to their bottom line. Understanding this concept and how it can affect the hotel performance and competitiveness is necessary. Thus, the present study is to investigate the use of such systems in hotels and their relationship with other systems or activities in hotels and to explore their impact on the decision-making process is needed to be explored. |