Information technology and the performance effect of managers' participation in budgeting: evidence from the hotel industry
Managers in the hotel industry, compared to their counterpart in manufacturing industries, face more uncertain and complex work environment because of the hotel industry's unique service characteristics. Hotel industry managers' budgetary participation and their use of information technology for communication may assist them in facing the uncertain and complex work environment and perform their jobs better. This paper reports the results of a study, which investigated the role of hotel managers' use of information technology for communication (ITC) in the relationship between the managers' perceived performance and their budgetary participation. To assess the relationship, data were collected from 74 department managers using a mailed questionnaire. The results indicate that the department managers' perceived performance in the hotels was positively associated with the interaction of their use of the ITC and budgetary participation. Implications of the results are discussed in the paper.
International Journal of Hospitality Management
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