This paper focuses on hotel SMEs in Buenos Aires province to assess the spread of management accounting systems and their impact on business performance. We have selected companies with a stratified method to have a more meaningful sample based on an economic criterion. The data were collected through the use of a questionnaire organized into three sections. We used a quantitative approach to analyze MAP systems' influence on the user and non-user companies' performance. The results highlighted positive and statistically significant relationships between most management accounting tools and hotel business performance, suggesting that MAP users perform better than non-users. Finally, companies that already use management accounting techniques have shown a strong interest in the new Strategic Management Accounting (SMA) tools, even if they consider budgeting techniques fundamental. On the other hand, MAP non-adopting companies strongly focus on traditional management accounting tools, such as cost accounting systems and budgeting.

Management Accounting Practices and Performance of SMEs in the Hotel Industry: Evidence from an emerging economy

Luca Sensini;Ciro Bello;
2021

Abstract

This paper focuses on hotel SMEs in Buenos Aires province to assess the spread of management accounting systems and their impact on business performance. We have selected companies with a stratified method to have a more meaningful sample based on an economic criterion. The data were collected through the use of a questionnaire organized into three sections. We used a quantitative approach to analyze MAP systems' influence on the user and non-user companies' performance. The results highlighted positive and statistically significant relationships between most management accounting tools and hotel business performance, suggesting that MAP users perform better than non-users. Finally, companies that already use management accounting techniques have shown a strong interest in the new Strategic Management Accounting (SMA) tools, even if they consider budgeting techniques fundamental. On the other hand, MAP non-adopting companies strongly focus on traditional management accounting tools, such as cost accounting systems and budgeting.
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11386/4767353
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact