The impact of accounting information on managerial decisions – Empirical study conducted in the hospitality industry entities in Romania

Sorin Briciu, Carmen Scorţe and Ioana Teodora Mester
Additional contact information
Sorin Briciu: 1 Decembrie 1918 University, Alba Iulia
Carmen Scorţe: University of Oradea, Oradea

Theoretical and Applied Economics, 2013, vol. XX, issue 9(586), 27-38

Abstract: Our research is an empirical one and it is based on a survey conducted between November 2012 and January 2013, using a questionnaire that consists of 38 questions administered online and on field to managers in the hospitality industry in Bihor county, Romania. The total population consists of 146 entities from Bihor county, authorized to operate in this sector, the sample comprised 91 tourism entities and the response rate to our questionnaire was 62.33%. The study adds value to the literature regarding managerial accounting in the hospitality industry and tourism in Romania. In what regards the limitations of our research, these are related to the restricted area of application of the questionnaires (Bihor county), the large number of questions in the questionnaire that require maximum concentration of the respondents as well as managers losing patience while filling out the questionnaire.

Keywords: accounting information; accounting management; managers; hospitality industry. (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
http://store.ectap.ro/articole/899.pdf (application/pdf)
http://www.ectap.ro/articol.php?id=899&rid=102 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:xx:y:2013:i:9(586):p:27-38

Access Statistics for this article

Theoretical and Applied Economics is currently edited by Mircea Dinu

More articles in Theoretical and Applied Economics from Asociatia Generala a Economistilor din Romania / Editura Economica Contact information at EDIRC.
Bibliographic data for series maintained by Mircea Dinu ().