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  • Customer accounting and marketing performance measures in the hotel industry: Evidence from Australia

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    82301_1.pdf (213.7Kb)
    Author(s)
    McManus, Lisa
    Griffith University Author(s)
    McManus, Lisa A.
    Year published
    2013
    Metadata
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    Abstract
    Increasingly competitive environments have focused hotel managers' attention on gaining competitive advantage by maximising the potential of their customer base. This paper provides the results of a study of the use and antecedents of customer accounting and marketing performance measures in the Australian hotel industry. The findings of a survey of 165 Australian hotel managers provide evidence that large, highly market orientated hotels with a decentralised structure use more customer focused accounting and marketing practices. Additionally, support was also found for a significant positive relationship between market ...
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    Increasingly competitive environments have focused hotel managers' attention on gaining competitive advantage by maximising the potential of their customer base. This paper provides the results of a study of the use and antecedents of customer accounting and marketing performance measures in the Australian hotel industry. The findings of a survey of 165 Australian hotel managers provide evidence that large, highly market orientated hotels with a decentralised structure use more customer focused accounting and marketing practices. Additionally, support was also found for a significant positive relationship between market orientation and a prospector-type strategy, as well as market orientation and both financial and non-financial performance.
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    Journal Title
    International Journal of Hospitality Management
    Volume
    33
    DOI
    https://doi.org/10.1016/j.ijhm.2012.07.007
    Copyright Statement
    © 2012 Elsevier. This is the author-manuscript version of this paper. Reproduced in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
    Subject
    Management Accounting
    Commercial Services
    Marketing
    Tourism
    Publication URI
    http://hdl.handle.net/10072/49565
    Collection
    • Journal articles

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