Management accounting information system and hotel performance the role of decision making effectiveness as a mediator
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Date
2007
Authors
Mohammed Ali Sikayer, Abdelsalam
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Abstract
The hotel industry is one of the services industries that are categorized as a people
oriented industry. In today's rapidly changing technology, the accuracy and speed of
transferring the accounting information has a vital role especially in the hotel
industry. Furthermore, the challenging and competitive nature of the hospitalityoperating
environment requires effective decision-making (Lockwood & Jones, 1991;
Mia & Patiar, 2001). Competitions forces hotel managers to meet their customer's
expectations much more closely to ensure the continuation of their business
successfully and profitably. This study investigates the mediating effect of decision
making effectiveness on the relationship between management accounting
information system (MAIS) usage and hotel performance. Data were collected from
1 02 hotels participated and responded to the survey which carried out in Malaysia.
The study found that MAIS usage in terms of broad scope has significant influences
on pricing and promotion decisions. The study has also found that pricing plays a
more important role in affecting customer satisfaction towards the hotel. Therefore,
only pricing decision was found to act as a partial mediator between broad ·scope of
MAIS and customer satisfaction of the hotel performance.
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Keywords
Accounting information , Making effectiveness