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dc.contributor.authorBangchokdee, Sirilak
dc.contributor.authorMia, Lokman
dc.date.accessioned2018-11-09T02:03:44Z
dc.date.available2018-11-09T02:03:44Z
dc.date.issued2016
dc.identifier.issn1832-5912
dc.identifier.doi10.1108/JAOC-11-2012-0110
dc.identifier.urihttp://hdl.handle.net/10072/100078
dc.description.abstractPurpose – This paper aims to examine the role of senior managers’ use of financial and non-financial performance measures in the relationship between decentralization and organizational performance in the hotel industry. Design/methodology/approach – Data were collected using a mailed questionnaire. General Managers in charge of medium-to-large hotels in Thailand completed the questionnaire. In total, 131 general managers, one from each hotel, participated in the study. Path analysis technique was used to test the hypotheses. Findings – The results indicate that the general managers’ use of financial and non-financial performance measures fully mediates the relationship between the extent of decentralization of decision-making and hotel performance. The results reveal that the decentralization of decision-making alone is not enough to help a hotel improve its performance. Indeed, the relationship between decentralization of decision-making and hotel performance exists only via the general manager’s use of the performance measures. It is contended that a general manager’s use of the performance measures in a hotel encourages department managers to make appropriate decisions to successfully improve their department’s performance which, in turn, leads to increased performance of the hotel. Originality/value – This study provides empirical evidence indicating how senior managers in hotels with decentralized decision-making could use performance measures to better manage their hotels, thereby improving the hotel’s performance. An in-depth analysis of the data reveals that the senior manager’s use of the non-financial, and not the financial, performance measures is a mediator of the relationship between decentralization of decision-making and hotel performance.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherEmerald
dc.relation.ispartofpagefrom129
dc.relation.ispartofpageto151
dc.relation.ispartofissue2
dc.relation.ispartofjournalJournal of Accounting & Organizational Change
dc.relation.ispartofvolume12
dc.subject.fieldofresearchCommercial services
dc.subject.fieldofresearchAccounting, auditing and accountability
dc.subject.fieldofresearchcode3504
dc.subject.fieldofresearchcode3501
dc.titleThe role of senior managers’ use of performance measures in the relationship between decentralization and organizational performance. Evidence from hotels in Thailand
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.hasfulltextNo Full Text
gro.griffith.authorMia, Lokman


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