COST-BASED MANAGEMENT AND DECISION MAKING IN GREEK LUXURY HOTELS

Stella Zounta

13 citations0/0 files storedRePEc: Research Papers in Economics

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Accounting and Organizational Management Accounting Theory and Financial Reporting Corporate Governance and Management

Abstract

The use of cost accounting systems by hotel businesses is improving the quality of decision making. The development of theories on costing, combined with advances in information technology, has improved the theoretical capabilities of such systems. However, two questions remain largely unanswered: a) whether these theories lead to tangible improvements; and b) what are the variables that drive the success of cost accounting systems. Our research shows that hotel managers need to be convinced about the use and performance benefits of such systems in the decision making process.

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1998The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach 1997The effect of strategy and organizational structure on the adoption and implementation of activity-based costing 1999Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms 2007Management accounting and integrated information systems: A literature review 2002Management and Cost Accounting 1993A survey of management accounting practices in UK manufacturing companies 2001The use of management accounting systems in hotels: an exploratory study 1997A contingent rationale for cost system design in services

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