Naslov
THE ROLE OF MANAGERIAL ACCOUNTING IN THE CROATIAN HOTEL INDUSTRY – EMPIRICAL RESEARCH

Autori
Rudančić, Andreja ; Šokčević, Sandra ; Akmačić, Marko

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
49th International Scientific Conference on Economic and Social Development – "Building Resilient Society" / - , 2019, 26-35

Skup
49th International Scientific Conference on Economic and Social Development: Building Resilient Society

Mjesto i datum
Zagreb, Hrvatska, 13.12.2019. - 14.12.2019

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
managerial accounting, quality accounting, environmental accounting, Croatian hotel industry

Sažetak
Managerial accounting is a business function that encompasses techniques and processes for obtaining financial and nonfinancial information to make better decisions and to prevent and minimise business risks. This paper explores the role of managerial accounting in the quality and environmental management system in the Croatian hotels, since 21st -century hotel services require constant quality improvement while preserving the environment through sustainable development. However, improving the quality of services in the hotel industry is a cost that is difficult to categorise unambiguously in the framework of accounting. By contrast, environmental costs are measurable and mainly governed by regulations and standards, and the consequence of deviations from the regulation is also measurable. Therefore, in the spring of 2019, the authors conducted a survey and the respondents were members of boards of hotel companies, CEOs or managers in specific business areas. The empirical research was focused on exploring personal attitudes and reflections of relevant hotel management stakeholders on the functions of managerial accounting in the hotel industry in the quality and environmental management system. The survey results were processed using the IBM SPSS Statistics 24 programmes, and the general conclusion is that the accounting systems for monitoring all costs of quality and environmental protection management are indispensable management accounting factors without which it is difficult to manage a hotel in an increasingly demanding market and market competition.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA