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

McManus, Lisa

doi:10.1016/j.ijhm.2012.07.007

Cited by 68 publications

(98 citation statements)

References 86 publications

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“…A comprehensive MAS satisfies firms' managers' information requirements, as MAS forms an integral part of a business's information and control systems, supports managerial decision-making and increases managerial performance. This supports previous research in contingency theory (Hoque, 2011;McManus, 2013;Santos et al, 2012;Tillema, 2005) and extends the results to the financial service industry.…”

Section: Discussionsupporting

confidence: 90%

“…The use of MAS is important to allow the optimization of the decision-making processes by managers in competitive condition. A comprehensive MAS satisfies managers' information requirements, and supports decisionmaking and increases managerial performance (Hoque, 2011;McManus, 2013;Mia and Patiar, 2001;Santos et al, 2012).…”

Section: Discussionmentioning

confidence: 99%

“…Hence, they would have a particular need for information. A sophisticated MAS (broad in scope, timely, integrated and aggregated) is able to provide essential information for managers, as MAS form an integral part of a business's information and control systems supporting management decision-making to increase performance of management (Hoque, 2011;McManus, 2013;Mia and Patiar, 2001;Santos et al, 2012).…”

Section: Relationship Between Competition and Mas On Performancementioning

confidence: 99%

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The mediating effect of management accounting system on the relationship between competition and managerial performance

Ghasemi

Mohamad

Karami

et al. 2016

IJAIM

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Purpose This study aims to examine the effect of interaction between market competition and management accounting system (MAS) characteristics on managerial performance. Scope of the study is concentrated on Iranian financial organizations and managers of these organizations were identified as respondents for the questionnaire survey. Design/methodology/approach This study used the SmartPLS to analyze the data, and the model of the study was estimated with structural equation modeling (SEM). It follows the recommended two-stage analytical procedures of SEM: assessing confirmatory measurement models (factor analysis) and confirmatory structural models (path analysis). Findings The study uncovered the existence of direct relationships between competition and MAS, and between MAS and managerial performance. The study also confirmed that the relationship between competition and managerial performance is mediated by MAS. Research limitations/implications The findings provide valuable insights to guide managers in financial organizations to improve their performance through suitable MAS by considering internal and environmental factors. Recommendations on how to improve MAS and managerial performance are provided accordingly. Originality/value Prior researches confirm that there is no unique and universal MAS for all organizations, as this depends on internal firm characteristics and environmental features. However, there has been a lack of empirical evidence on MAS researches in the service organizations.

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Section: Discussionsupporting

confidence: 90%

Section: Discussionmentioning

confidence: 99%

Section: Relationship Between Competition and Mas On Performancementioning

confidence: 99%

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The mediating effect of management accounting system on the relationship between competition and managerial performance

Ghasemi

Mohamad

Karami

et al. 2016

IJAIM

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“…The contingency theory approach provides a basis for studying the form of MCS that is appropriate for the organizational conditions. The concept has been widely tested in accounting contingencybased studies in firms from various industries (e. Govindarajan & Fisher 1990;Govindarajan & Gupta 1985;McManus 2013;Widener 2007). Govindarajan and Gupta (1985) demonstrated that greater reliance on long term measures, along with a subjective appraisal approach in evaluating general manager performance (similar to non-bureaucratic controls), contributes to the effectiveness of differentiators but hinders the effectiveness of cost leaders.…”

Section: Business Strategy Mcs Level Of Bureaucracy and Organizationmentioning

confidence: 99%

Strategic Priorities of Malaysian Hotels: The Role of Management Control Bureaucracy

Auzair

Amir

2017

AJAG

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“…For example, Gordon and Miller () and Khandwalla () contend that in times of uncertainty, corporations expect more sophisticated accounting information systems to offer more nonfinancial and external information. McManus () also maintains that managers need information that is future orientated and goes beyond the financial realm in order to cope with the complexities of their external environment. This outlook ultimately is manifested in the organization's strategic management accounting techniques.…”

Section: Toward a Conceptual Frameworkmentioning

confidence: 99%

A Conceptual Framework for Assessing the Use of Strategic Management Accounting in Small and Medium Enterprises

Kalkhouran¹,

Rasid²,

Sofian³

et al. 2015

Glob Bus Org Exc

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Studies on how small‐ and medium‐size enterprises (SMEs) can use strategic management accounting techniques to meet the challenges imposed by rapidly changing technology and increasing global competition are limited. Tapping into both contingency theory and upper echelon theory, a new framework for leaders of SMEs highlights the effect of perceived environmental uncertainty, advanced manufacturing technology, and CEO characteristics on their decisions regarding the use of strategic management accounting techniques, which ultimately may have an impact on firm performance. © 2015 Wiley Periodicals, Inc.

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

Cited by 68 publications

References 86 publications

The mediating effect of management accounting system on the relationship between competition and managerial performance

The mediating effect of management accounting system on the relationship between competition and managerial performance

Strategic Priorities of Malaysian Hotels: The Role of Management Control Bureaucracy

A Conceptual Framework for Assessing the Use of Strategic Management Accounting in Small and Medium Enterprises

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