The Impact of Strategic Management Accounting and Cost Structure on ABC Systems in Hotels

Abstract

The purpose of this paper is to examine the extent to which potential factors affect the adoption of ABC systems. An empirical survey was conducted on a sample of 85 leading hotel enterprises in Greece. Results show that the adoption of ABC systems is positively associated with the extent of use of strategic management accounting techniques and with cost structure. No association was found between the adoption of ABC systems and the importance of cost data, level of price competition, and size.

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