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Links between budgetary participation and the financial performance of hotel companies in France
[Liens entre la participation budgétaire et la performance financière des entreprises hôtelières en France]

Author

Listed:
  • Cédric Ghislain Kabore

    (CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

Abstract

The first objective of this research is to study the link between budgetary participation and the financial performance of French hotel companies. The second objective is to contribute to the management of hotel companies through the suggestions arising from the research results. Using structural equations, we modeled 113 responses from hotel managers in France. The results suggest a mediation of commitment to budget objectives, which motivates the use of information and communication technologies, leading to financial performance. Most studies on the subject focus on overall or managerial performance. This article offers the literature an appreciation of the financial performance of hotel companies. Next, this article highlights the use of structural equations to clarify the link. Finally, this research introduces managers to the usefulness of budgetary participation and the understanding of the managerial mechanism leading to financial performance.

Suggested Citation

  • Cédric Ghislain Kabore, 2023. "Links between budgetary participation and the financial performance of hotel companies in France [Liens entre la participation budgétaire et la performance financière des entreprises hôtelières en ," Working Papers hal-04213437, HAL.
  • Handle: RePEc:hal:wpaper:hal-04213437
    Note: View the original document on HAL open archive server: https://hal.science/hal-04213437
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