Performance in the View of the Managers Working in the Hotel Industry - An Empirical Study Made on Entities from Romania

Tourism plays a very important part in the economy of all the countries due to its economical potential, the occupation of the working force as well as its social and environmental involvement. Tourism and the hotel industry directly or indirectly, represent 10 % of the world's internal production (WIP). The industry of hospitality is that industry of the national and world economy that has been developed dynamically on a large scale in the XXI century in spite of the crises undergone by the world economy, defying the changes in the world markets influenced by political and safety factors, with major changes in the trends of technology. All these have a great impact on the perception and behaviour of all the consumers’ .We want performance in our business, in all the activities performed on a daily basis, but we must ask the question "what is performance?" What do we mean by performance in the hotel and touristic industry /industry of hospitality and tourism? What is the perception of managers from this industry concerning the concept of performance? This question was asked to the managers from the hospitality and touristic industry in the county of Bihor during an empiric research viewing aspects such as the managers' perception concerning performance in this industry, the tools used to measure performance, the importance of the accounting information for the management of the entities from this field of activity. The empiric research is based on an enquiry made from November 2018 to January 2019. The tool/means used were a questionnaire made up of 38 questions on the field and on-line. The population is made of the 140 economical entities from Bihor from this field of activity. The sample is formed by 91 touristic entities, and because the answering rate was small for the on-line research, we preferred to go to the spot and thus the rate increased to 62.33%. 83.5% of the managers replied that performance/competitivity in this area is influenced by the degree of occupation of the capacities that they dispose of, and secondly by the demand for services and touristic packages offered. This has been the view of 75.8 of the inquired managers. It is worth mentioning that unexpectedly under 50% mentioned the importance of the accounting balance as a factor influencing the performance in this field of activity. In spite of identified limitations (the small area where the questionnaires were applied , but also the big number of questions requiring a maximum of concentration) we still think that this research brought some added value to the local researches concerning the managers' perception on performance regarding various aspects of the managerial accounting in the industry of hospitality and tourism and the valorification of the accounting information in the process of taking decisions opening the perspectives to future research.