Author
Listed:
- Antonio Emmanuel Pérez Brito
(Universidad Marista de Mérida, Colonia Temozón Norte, Mérida 97302, Yucatán, Mexico)
- Martha Isabel Bojórquez Zapata
(Universidad Autónoma de Yucatán, Parque Santa Lucia Centro, Mérida 97000, Yucatán, Mexico)
- Luís Lima Santos
(Centre for Tourism Research Development and Innovation (CiTUR), School of Tourism and Maritime Technology, Polytechnic University of Leiria, 2411-901 Leiria, Portugal)
- Conceição Gomes
(Centre for Tourism Research Development and Innovation (CiTUR), School of Tourism and Maritime Technology, Polytechnic University of Leiria, 2411-901 Leiria, Portugal)
Abstract
Empirical studies on management control and business performance are growing. However, a research gap exists regarding the tourism development/hotel small- and medium-sized enterprises (SMEs), particularly in terms of administrative management and organizational functions. Hence, drawing from the principles of management control, specifically about the utilization of business performance evaluation techniques, this study aimed to construct a business performance index for hotel SMEs in the state of Yucatán, Mexico. To this end, the index evaluated multiple variables including investment, profitability, financing sources, operating metrics, and the utilization of financial information. To accomplish the goals, this study administered surveys to the proprietors/administrators of 139 hotel SMEs. It employed a quantitative approach and utilized the multiple linear regression model with the forward technique. Its findings demonstrate that the utilization of financial information and funding sources have the most substantial correlations with business performance. As theoretical and practical implications, a business performance index arose, replying to the needs presented by the Mexican Association of Hotels in Yucatán.
Suggested Citation
Antonio Emmanuel Pérez Brito & Martha Isabel Bojórquez Zapata & Luís Lima Santos & Conceição Gomes, 2025.
"Impact of Management Indicators on the Business Performance of Hotel SMEs in Mexico,"
JRFM, MDPI, vol. 18(5), pages 1-18, May.
Handle:
RePEc:gam:jjrfmx:v:18:y:2025:i:5:p:271-:d:1657106
Download full text from publisher
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jjrfmx:v:18:y:2025:i:5:p:271-:d:1657106. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
We have no bibliographic references for this item. You can help adding them by using this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .
Please note that corrections may take a couple of weeks to filter through
the various RePEc services.