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Cost-based Management and Decision Making in Greek Luxury Hotels

  • Zounta, Stella
  • Bekiaris, Michail G.
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    The use of cost accounting systems by hotel businesses is improving the quality of decision making. The development of theories on costing, combined with advances in information technology, has improved the theoretical capabilities of such systems. However, two questions remain largely unanswered: a) whether these theories lead to tangible improvements; and b) what are the variables that drive the success of cost accounting systems. Our research shows that hotel managers need to be convinced about the use and performance benefits of such systems in the decision making process.

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    File URL: http://mpra.ub.uni-muenchen.de/25459/1/MPRA_paper_25459.pdf
    File Function: original version
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    Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 25459.

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    Date of creation: 04 Jul 2009
    Date of revision: 27 Aug 2009
    Publication status: Published in TOURISMOS: An International Multidisciplinary Journal of Tourism 3.4(2009): pp. 205-225
    Handle: RePEc:pra:mprapa:25459
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    9. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
    10. anonymous, 2006. "Management Insights," Management Science, INFORMS, vol. 52(9), pages iv-vi, September.
    11. Kari Lukka & Markus Granlund, 1996. "Cost accounting in Finland: current practice and trends of development," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 1-28.
    12. anonymous, 2006. "Management Insights," Management Science, INFORMS, vol. 52(7), pages iv-vi, July.
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    14. Wijewardena, Hema & De Zoysa, Anura, 1999. "A Comparative Analysis of Management Accounting Practices in Australia and Japan: An Empirical Investigation," The International Journal of Accounting, Elsevier, vol. 34(1), pages 49-70.
    15. Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
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    17. anonymous, 2006. "Management Insights," Management Science, INFORMS, vol. 52(8), pages iv-vi, August.
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