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Effect Of Marketing Channels On Accounts Receivables Management In The Hotel Industry In Kenya

Author

Listed:
  • Simon K. Ngugi
  • Prof. Roselyn W. Gakure
  • Dr. Geoffrey M Gekara
  • Dr. James K. kahiri

Abstract

Purpose: The purpose of the study was to establish the effects of marketing channels in accounts receivables management in the hotel industry in Kenya.Methodology: The target population of the study was 47 hotels and lodges in Kenya. A sample of 141 respondents was selected using stratified random sampling in each hotel and lodge to group respondents into three strata. The strata were that of top management, finance staff and credit control staff. This study used both primary and secondary data. Data collection methods used included: questionnaires and secondary data collection guide. Secondary data was collected for all variables for a period of three years (2007 to 2010). Information was sorted, coded and input into the statistical package for social sciences (SPSS) for production of graphs, tables, descriptive statistics and inferential statistics. In particular, means, standard deviations, and frequencies. Inferential statistics such as factor analysis and odd ratio regression were also used. Results: Based on the findings, the study concluded that marketing channels had a positive effect on accounts receivables management. It can therefore be concluded that competition was the major reason for granting trade credit in hotels and receivables help in attracting potential customers and retaining the older ones at the same time by weaning them away from the competitors.Unique contribution to theory, practice and policy: Based on the findings, the study recommends that the hotel management should ensure that staff offers high quality of service so as to attract and retain their customers.

Suggested Citation

  • Simon K. Ngugi & Prof. Roselyn W. Gakure & Dr. Geoffrey M Gekara & Dr. James K. kahiri, 2017. "Effect Of Marketing Channels On Accounts Receivables Management In The Hotel Industry In Kenya," American Journal of Accounting, AJPO, vol. 1(1), pages 47-69.
  • Handle: RePEc:bfy:oajacc:v:1:y:2017:i:1:p:47-69:id:193
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