{"title":"The Impact of Strategic Management Accounting and Cost Structure on ABC Systems in Hotels","authors":"Odysseas Pavlatos","doi":"10.1080/10913211.2011.10653912","DOIUrl":null,"url":null,"abstract":"ABSTRACT The purpose of this paper is to examine the extent to which potential factors affect the adoption of ABC systems. An empirical survey was conducted on a sample of 85 leading hotel enterprises in Greece. Results show that the adoption of ABC systems is positively associated with the extent of use of strategic management accounting techniques and with cost structure. No association was found between the adoption of ABC systems and the importance of cost data, level of price competition, and size.","PeriodicalId":249000,"journal":{"name":"The Journal of Hospitality Financial Management","volume":"26 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2011-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"15","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"The Journal of Hospitality Financial Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/10913211.2011.10653912","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 15
Abstract
ABSTRACT The purpose of this paper is to examine the extent to which potential factors affect the adoption of ABC systems. An empirical survey was conducted on a sample of 85 leading hotel enterprises in Greece. Results show that the adoption of ABC systems is positively associated with the extent of use of strategic management accounting techniques and with cost structure. No association was found between the adoption of ABC systems and the importance of cost data, level of price competition, and size.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
