الفهرس 
CHAPTER 1: INTRODUCTIONOnly 14 pages are availabe for public view
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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.