The Interactive Effect of Market Competition and Use of MAS Information on Performance: Evidence From the Upscale Hotels
Abstract
This study examined the combined effect of market competition and managers' use of the information (provided by management accounting system, or MAS) on departmental performance in four- and five-star hotels and resorts in Australia. A self-administered postal survey was used to collect the data from Room Department and Food and Beverage Department managers working in large hotels and resorts. Usable questionnaires from 112 department managers working in 56 large hotels and resorts were received. Although the results reveal a significant combined (interaction) effect of market competition and managers' use of the information ...
View more >This study examined the combined effect of market competition and managers' use of the information (provided by management accounting system, or MAS) on departmental performance in four- and five-star hotels and resorts in Australia. A self-administered postal survey was used to collect the data from Room Department and Food and Beverage Department managers working in large hotels and resorts. Usable questionnaires from 112 department managers working in 56 large hotels and resorts were received. Although the results reveal a significant combined (interaction) effect of market competition and managers' use of the information (provided by MAS) on non financial performance, no such effect was found for the financial performance. In addition, the results indicated that controlling for different demographic variables did not alter the results for non financial and financial performance.
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View more >This study examined the combined effect of market competition and managers' use of the information (provided by management accounting system, or MAS) on departmental performance in four- and five-star hotels and resorts in Australia. A self-administered postal survey was used to collect the data from Room Department and Food and Beverage Department managers working in large hotels and resorts. Usable questionnaires from 112 department managers working in 56 large hotels and resorts were received. Although the results reveal a significant combined (interaction) effect of market competition and managers' use of the information (provided by MAS) on non financial performance, no such effect was found for the financial performance. In addition, the results indicated that controlling for different demographic variables did not alter the results for non financial and financial performance.
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Journal Title
Journal of Hospitality & Tourism research
Volume
32
Issue
2
Publisher URI
Subject
Commercial services
Tourism