Influence of online hotel reviews on the fit between strategy and use of management control systems

Rogério J. Lunkes, Daiane Antonini Bortoluzzi, Marcielle Anzilago and Fabricia Silva da Rosa

Journal of Applied Accounting Research, 2019, vol. 21, issue 4, 615-634

Abstract: Purpose - The purpose of this paper is to analyze the influence of online hotel reviews (OHRs) on the fit between strategy and use of the management control system (MCS) in small- and medium-sized hotels in Brazil. The study analyzed the influence of the variable OHR on the fit between the deliberate strategy and emergent strategy, as well as the diagnostic use and interactive use, of MCS. Design/methodology/approach - The study was carried out with the application of a questionnaire in small- and medium-sized hotels in Brazil. The analyses are based on 78 responses from Brazilian hotels. The analysis used the modeling of structural equations by parts (SmartPLS). Findings - The results show the influence that external variables have in the adjustment of management systems. Specifically, the authors present quantitative evidence that OHR plays an important role in the adjustment between the deliberate strategy and the diagnostic use of MCS. Research limitations/implications - The results have several implications for research and practice. Practical implications - The results have several implications for research and practice. A practical implication of this work is to understand how external variables (e.g. OHR) can be important in the fit of management systems. This study offers value for managers in that it supports the argument that hotels can benefit from the use of OHR in the MCS fit. Originality/value - This study provides evidence for the influence of external variables, such as OHR, on the fit between strategy and MCS use. The study contributes to the literature by providing new evidence of the role of guest evaluations in aligning strategies with the use of MCS.

Keywords: Strategic; Hotel; Management control systems; Online hotel review (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaarpp:jaar-06-2018-0090

DOI: 10.1108/JAAR-06-2018-0090

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