INFLUENCE OF TECHNOLOGY ON ACCOUNTS RECEIVABLES MANAGEMENT IN THE HOTEL INDUSTRY IN KENYA

Simon K. Ngugi (), Prof. Roselyn W. Gakure (), Dr. Geoffrey Mouni Gekara () and Dr. James K. Kahi ()

American Journal of Accounting, 2017, vol. 1, issue 1, 1 - 23

Abstract: Purpose: The purpose of the study was to establish how technology influences accounts receivables management in the hotel industry in Kenya.Methodology: The target population of the study was 47 hotels and lodges in Kenya. A sample of 141 respondents was selected using stratified random sampling in each hotel and lodge to group respondents into three strata. The strata were that of top management, finance staff and credit control staff. This study used both primary and secondary data. Data collection methods used included: questionnaires and secondary data collection guide. Secondary data was collected for all variables for a period of three years (2007 to 2010). Data was analyzed quantitatively and presented descriptively and illustrated by use of tables and charts. Information was sorted, coded and input into the statistical package for social sciences (SPSS) for production of graphs, tables, descriptive statistics and inferential statistics. In particular, means, standard deviations, and frequencies. Inferential statistics such as factor analysis and odd ratio regression were also used. Results: Based on the findings, the study concluded that technology determines accounts receivables management in hotel industry in Kenya. The quality of technology facilities embraced at any hotel is very important because it influences accounts receivables management and hence improves the hotel performance at large. Unique contribution to theory, practice and policy: Based on the findings, the study recommends that hotels management should ensure that systems are upgraded with the technological changes taking place in the whole world.

Keywords: technology; accounts receivables management; hotel industry in Kenya (search for similar items in EconPapers)
Date: 2017
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