IDEAS home Printed from https://ideas.repec.org/a/gam/jjrfmx/v17y2024i11p516-d1522874.html
   My bibliography  Save this article

Exploring the Intersection of Contemporary Management Accounting Practices and Accounting Information Systems: The Impact on Hotel Performance

Author

Listed:
  • Ioannis Ε. Diavastis

    (Department of Organisation Management, Marketing and Tourism, School of Economics and Management, International Hellenic University, 57400 Thessaloniki, Greece)

Abstract

Contemporary Management Accounting Practices (MAPs) were developed to address the weaknesses of traditional practices and to meet financial managers’ need for accurate and timely information. Consequently, they contribute to optimal decision-making that enhances firms’ efficiency and competitiveness, leading to improved organizational performance. Simultaneously, the success of Accounting Information Systems (AIS) is essential, as they improve the quality of information and reporting. In information- and competition-intensive environments such as the hotel industry, AIS user satisfaction, as an indicator of AIS success, can play a decisive role in the effective use of contemporary MAPs. The purpose of this paper is to explore the relationship between contemporary MAPs usage and hotel performance, and to investigate the moderating role of AIS user satisfaction. Using hierarchical multiple regression analysis, the findings indicate that the interaction of contemporary MAPs usage and AIS user satisfaction results in improved hotel performance. This study contributes to the current knowledge by developing a framework of the relationship of Management Accounting and Information Technology, through the lens of Contingency Theory and the Information Systems Success Model of DeLone and McLean. Additionally, the findings provide managerial implications for financial managers and IS developers.

Suggested Citation

  • Ioannis Ε. Diavastis, 2024. "Exploring the Intersection of Contemporary Management Accounting Practices and Accounting Information Systems: The Impact on Hotel Performance," JRFM, MDPI, vol. 17(11), pages 1-20, November.
    • Handle: RePEc:gam:jjrfmx:v:17:y:2024:i:11:p:516-:d:1522874
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/1911-8074/17/11/516/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/1911-8074/17/11/516/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Ogan Yigitbasioglu, 2016. "Firms’ information system characteristics and management accounting adaptability," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 24(1), pages 20-37, March.
    2. Thorsten Knauer & Nicole Nikiforow & Sebastian Wagener, 2020. "Determinants of information system quality and data quality in management accounting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 97-121, April.
    3. Maliah bt. Sulaiman & Nik Nazli Nik Ahmad & Norhayati Alwi, 2004. "Management accounting practices in selected Asian countries," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 19(4), pages 493-508, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Omar ALHATO, 2023. "The impact of management accounting practices: Comparative analysis study between Jordan and Romania," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(3(636), A), pages 297-304, Autumn.
    2. Ágnes Szukits & Péter Móricz, 2024. "Towards data-driven decision making: the role of analytical culture and centralization efforts," Review of Managerial Science, Springer, vol. 18(10), pages 2849-2887, October.
    3. Kubota, Takaya & Okuda, Shin'ya, 2023. "Relationship between top managers’ interest in accounting information and accounting practices in startups," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).
    4. Ágnes Szukits, 2022. "The illusion of data-driven decision making – The mediating effect of digital orientation and controllers’ added value in explaining organizational implications of advanced analytics," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 403-446, September.
    5. Ng, S.C.H. & Ho, G.T.S. & Wu, C.H., 2023. "Blockchain-IIoT-big data aided process control and quality analytics," International Journal of Production Economics, Elsevier, vol. 261(C).
    6. Maël Schnegg & Klaus Möller, 2022. "Strategies for data analytics projects in business performance forecasting: a field study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(2), pages 241-271, June.
    7. Faruk Bhuiyan & Kevin Baird & Rahat Munir, 2022. "The associations between management control systems, market orientation and CSR use," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(1), pages 27-79, March.
    8. Hamood Mohd. Al-Hattami, 2021. "Validation of the D&M IS success model in the context of accounting information system of the banking sector in the least developed countries," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(1), pages 127-153, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jjrfmx:v:17:y:2024:i:11:p:516-:d:1522874. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.