Perception Of Managers On Performance - Empirical Study Conducted In The Hospitality Industry Entities In Romania

We seek performance. We want to become performers, but undoubtedly most often we forget to get down to the essence of things, wondering "What is performance?". But what is meant by performance in the hospitality and tourism industry, an industry that is booming at world level, but which, at the same time, in the local area, faces an environment increasingly difficult? What is the perception of managers about this concept? This was one of the questions addressed to managers in the hospitality industry Bihor within a broader empirical research that targeted the importance of accounting information for the management of entities in this sector. The basis of the empirical research is a survey conducted between November 2012 and January 2013, the working tool used being a questionnaire that consists of 38 questions administered on the ground and online. The total population consists of 146 economic entities in the sector in Bihor; the sample consists of 91 tourist entities and the response rate is 62.33 % as a result of research in the field. 83.5% of the managers surveyed said that the most important factor influencing the performance in this sector is the occupancy rate of the capacities available, in second place as a factor of influence being the demand for services and travel packages offered, in the view of 75.8 % of respondents. It is surprising that less than 50% of the managers surveyed identified as a factor influencing the performance the accounting result of the business. Based on these results we also wanted to identify what measures are taken by managers in the sector to increase occupancy rate. The research conducted adds value to the indigenous research on issues regarding management accounting in hospitality and tourism industry, but also in the perception of performance, paving the way for future research. As limitations of our research we can identify the restricted area of application of the questionnaires (Bihor county), but also the large number of questions in the questionnaire that required maximum concentration, managers getting bored while completing the questionnaire.