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Exploring the Intersection of Contemporary Management Accounting Practices and Accounting Information Systems: The Impact on Hotel Performance

Ioannis Ε. Diavastis ()
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Ioannis Ε. Diavastis: Department of Organisation Management, Marketing and Tourism, School of Economics and Management, International Hellenic University, 57400 Thessaloniki, Greece

JRFM, 2024, vol. 17, issue 11, 1-20

Abstract: Contemporary Management Accounting Practices (MAPs) were developed to address the weaknesses of traditional practices and to meet financial managers’ need for accurate and timely information. Consequently, they contribute to optimal decision-making that enhances firms’ efficiency and competitiveness, leading to improved organizational performance. Simultaneously, the success of Accounting Information Systems (AIS) is essential, as they improve the quality of information and reporting. In information- and competition-intensive environments such as the hotel industry, AIS user satisfaction, as an indicator of AIS success, can play a decisive role in the effective use of contemporary MAPs. The purpose of this paper is to explore the relationship between contemporary MAPs usage and hotel performance, and to investigate the moderating role of AIS user satisfaction. Using hierarchical multiple regression analysis, the findings indicate that the interaction of contemporary MAPs usage and AIS user satisfaction results in improved hotel performance. This study contributes to the current knowledge by developing a framework of the relationship of Management Accounting and Information Technology, through the lens of Contingency Theory and the Information Systems Success Model of DeLone and McLean. Additionally, the findings provide managerial implications for financial managers and IS developers.

Keywords: Contemporary Management Accounting Practices; Accounting Information Systems; user satisfaction; hotel performance (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2024
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