 Links between budgetary participation and the financial performance of hotel companies in FranceLiens entre la participation budgétaire et la performance financière des entreprises hôtelières en FranceWorking Papers from HAL Abstract: The first objective of this research is to study the link between budgetary participation and the financial performance of French hotel companies. The second objective is to contribute to the management of hotel companies through the suggestions arising from the research results. Using structural equations, we modeled 113 responses from hotel managers in France. The results suggest a mediation of commitment to budget objectives, which motivates the use of information and communication technologies, leading to financial performance. Most studies on the subject focus on overall or managerial performance. This article offers the literature an appreciation of the financial performance of hotel companies. Next, this article highlights the use of structural equations to clarify the link. Finally, this research introduces managers to the usefulness of budgetary participation and the understanding of the managerial mechanism leading to financial performance. Keywords: Budget participation; financial performance; Information and communication technology; Commitment to budget target.; Participation budgétaire; Performance financière; Technologie de l'information et de la communication; Engagement à l'égard d'objectifs budgétaires (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:hal:wpaper:hal-04213437 Access Statistics for this paper More papers in Working Papers from HAL |
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