Drivers of Hotel Departments’ Performance: Evidence from Australia

Abstract

This article examined how department managers' perceptions of their general manager's transformational leadership style, their insight into market competition, and use of management accounting systems information has influenced hotels' departmental performances. The data were collected through a postal survey in which 112 usable responses were received from department managers of luxury hotels in Australia. The results indicated a combined significant and positive effect of transformational leadership, market competition, and management accounting systems information use on the hotels departments' non-financial performance, but not financial performance.