STRATEGIC MANAGEMENT ACCOUNTING APPLICATIONS IN ACCOMMODATION BUSINESSES AND EFFECT OF INTEGRATED INFORMATION SYSTEMS ON BUSINESS PERFORMANCE

Abstract

Tourism is an important industry with respect to its social, cultural and economic aspects. Increasing tourism revenues, decreasing costs and efficient use of resources might be considered as the responsibility and ability of tourism operations to some extent. Major aim of this study is to determine the effects of strategic management accounting tools and integrated information systems which are used by accommodation operations on business performance. Within the scope of this study a structured questionnaire is used as the data collection tool and an electronically arranged questionnaire form is e-mailed to all five star hotels located in different parts of Turkey. By means of this questionnaire strategically qualified applications and integrated information systems used by five star hotels are determined and effects of these applications and systems on business performance are probed and analyzed statistically. Findings of the research revealed that strategic management accounting tools and integrated information systems are intensely used by five star hotels operating in Turkey. Additionally it is revealed that integrated information systems and strategic management accounting tools are positively related to and affect the business performance