TY - JOUR T1 - Overcoming barriers in hospitality accounting education: A fuzzy-analytic hierarchy process method approach AU - Cagle, Melissa Nihal AU - Yılmaz, Kevser AU - Bahçeci, Volkan PY - 2026 DA - August Y2 - 2026 DO - 10.31822/jomat.2026-11-2-205 JF - Journal of Multidisciplinary Academic Tourism JO - Jomat PB - Yusuf KARAKUŞ WT - DergiPark SN - 2645-9078 SP - 205 EP - 223 VL - 11 IS - 2 LA - en AB - An accounting education is essential for preparing hospitality professionals to manage financial operations, evaluate performance, and make informed strategic decisions in a data-driven industry. In spite of this, many hospitality students continue to struggle with accounting-related coursework, which undermines their ability to succeed in managerial positions. The purpose of this study is to examine persistent barriers that hinder the performance of hospitality students in accounting courses, in recognition of how important financial literacy is to their professional development. In order to uncover insights into the specific challenges students face, we used a fuzzy Analytic Hierarchy Process (fuzzy-AHP) that prioritized key obstacles from the perspective of the students. It was identified that language barriers were one of the most significant factors, particularly for non-native speakers, indicating a pressing need for targeted language support interventions. In addition, students reported limited engagement before and after class sessions, indicating the need to enhance interactive and practical exercises in order to reinforce learning. According to the study, psychological stress and the complexity of accounting terminology had a comparatively lower impact on performance, while technological proficiency had no discernible impact on performance. The findings highlight the importance of integrating language assistance, hands-on applications, and structured engagement strategies to ensure that future hospitality graduates acquire the financial competencies essential for effective management and global competition. KW - Hospitality Accounting KW - Fuzzy-AHP KW - Barriers to Learning KW - Student Engagement CR - Ajoi, T. A., Sinatra Gran, S., Kanyan, A., & Lajim, S. F. (2021). An enhanced systematic student performance evaluation based on fuzzy logic approach for selection of best student award. Asian Journal of University Education, 16(4), 10. https://doi.org/10.24191/ajue.v16i4.11932 CR - Al-Harbi, K. M. A. (2001). Application of the AHP in project management. International Journal of Project Management, 19(1), 19-27. https://doi.org/10.1016/s0263-7863(99)00038-1 CR - Annaraud, K. (2007). Accounting in russia: Challenges for hospitality stakeholders. The Journal of Hospitality Financial Management, 15(2), 1-11. https://doi.org/10.1080/10913211.2007.10653838 CR - Ayoun, B., & Palakurthi, R. (2008). Doctoral Students in the U.S. Hospitality Programs: A Survey of their Demographic, Academic and Professional Characteristics. Journal of Hospitality & Tourism Education, 20(4), 6-17. https://doi.org/10.1080/10963758.2008.10696924 CR - Baldarelli, M. (2012). New challenges in teaching accounting and reporting in tourist enterprises. Archivio istituzionale della ricerca (Alma Mater Studiorum Università di Bologna). https://doi.org/10.6092/issn.2036-5195/3467 CR - Bana e Costa, C. A., & Oliveira, M. D. (2012). A multicriteria decision analysis model for faculty evaluation. Omega, 40(4), 424-436. https://doi.org/10.1016/j.omega.2011.08.006 CR - Bayou, M. E., de Korvin, A., & Reinstein, A. (2007). Using the fuzzy‐analytic‐hierarchical‐process to select the optimum mechanism for developing accounting standards. Review of Accounting and Finance, 6(2), 109-130. https://doi.org/10.1108/14757700710750801 CR - Bello, F. G., Kamanga, G., & Jamu, E. S. (2019). Skills gaps and training needs in the tourism sector in Malawi.. DOAJ (DOAJ: Directory of Open Access Journals). CR - D. Bojinova, E., & N. Oigara, J. (2011). Teaching and learning with clickers: Are clickers good for students?. Interdisciplinary Journal of e-Skills and Lifelong Learning, 7, 169-184. https://doi.org/10.28945/1506 CR - Brauers, W. K., & Zavadskas, E. K. (2006). The MOORA method and its application to privatization in a transition economy. Control and Cybernetics, 35(2), 445-469. CR - Bruno, G., Esposito, E., Genovese, A., & Passaro, R. (2012). AHP-based approaches for supplier evaluation: Problems and perspectives. Journal of Purchasing and Supply Management, 18(3), 159-172. https://doi.org/10.1016/j.pursup.2012.05.001 CR - Calderon, T., Hesford, J. W., Mangin, N., & Pizzini, M. (2018). Sunrise Hotels: An integrated managerial accounting teaching case. Journal of Accounting Education, 44, 60-72. https://doi.org/10.1016/j.jaccedu.2018.06.001 CR - Caldwell, J. E. (2007). Clickers in the large classroom: Current research and Best-Practice tips. CBE—Life Sciences Education, 6(1), 9-20. https://doi.org/10.1187/cbe.06-12-0205 CR - Chan, F. T. S., & Kumar, N. (2007). Global supplier development considering risk factors using fuzzy extended AHP-based approach. Omega, 35(4), 417-431. https://doi.org/10.1016/j.omega.2005.08.004 CR - Chang, D. (1992). “Extent Analysis and Synthetic Decision”, Optimization Techniques and Applications, World Scientific, Singapore, 1, 352. CR - Chen, B. H., Hsu, M., & Chen, M. (2012). The relationship between learning attitude and anxiety in accounting classes: the case of hospitality management university students in Taiwan. Quality & Quantity, 47(5), 2815-2827. https://doi.org/10.1007/s11135-012-9691-6 CR - Chen, M., & Downing, L. (2006). Using simulations to enhance students' learning in management accounting. Journal of Hospitality & Tourism Education, 18(4), 27-32. https://doi.org/10.1080/10963758.2006.10696872 CR - Kolbe, R. H., & Cooper, H. M. (1991). Integrating research: A guide for literature reviews. Journal of Marketing Research, 28(3), 380. https://doi.org/10.2307/3172876 CR - Dalak, S., & Özdinç, I. Y. (2023). Retrospective regret in hospitality graduates about their misvaluation of finance track courses during study. Journal of Hospitality, Leisure, Sport & Tourism Education, 32, 100428. https://doi.org/10.1016/j.jhlste.2023.100428 CR - Damitio, J. W., & Schmidgall, R. S. (1991). A comparison of hospitality executives', educators', and students' views on the importance of accounting skills. International Journal of Hospitality Management, 10(3), 219-228. https://doi.org/10.1016/0278-4319(91)90055-m CR - Darko, A., Chan, A. P. C., Ameyaw, E. E., Owusu, E. K., Pärn, E., & Edwards, D. J. (2018). Review of application of analytic hierarchy process (AHP) in construction. International Journal of Construction Management, 19(5), 436-452. https://doi.org/10.1080/15623599.2018.1452098 CR - Dennington, L. J., Fried, B., Van Dyke, T. L., & Wilson, R. H. (1992). Financial management copetencies of the Four-Year hospitality graduaste. The Journal of Hospitality Financial Management, 2(1), 33-43. https://doi.org/10.1080/10913211.1992.10653632 CR - Downey, J. F., & DeVeau, L. T. (2005). A computer software approach to teaching hospitality financial accounting. The Journal of Hospitality Financial Management, 13(1), 89-97. https://doi.org/10.1080/10913211.2005.10653802 CR - Edelheim, J. (2007). Effective use of simulations in hospitality management education - a case study. The Journal of Hospitality Leisure Sport and Tourism, 6(1), 18-28. https://doi.org/10.3794/johlste.61.104 CR - Fawcett, S. L., & Lockwood, A. (2000). Improving the learning environment for the development of hospitality accountancy skills using computer simulation gaming. Tourism and Hospitality Research, 2(3), 262-276. https://doi.org/10.1177/146735840000200306 CR - Feinstein, A. H., & Parks, S. J. (2002). The Use of Simulation in Hospitality as an Analytic Tool and Instructional System: A Review of the Literature. Journal of Hospitality & Tourism Research, 26(4), 396-421. https://doi.org/10.1177/109634802237486 CR - Figueira, J., Greco, S., & Ehrogott, M. (2005). Multiple criteria decision analysis: State of the art surveys. Springer New York. https://doi.org/10.1007/b100605 CR - Freed, J. Q. (2010). Industry needs flexible graduates. Hotel & Motel Management,225(2), 1-32. CR - Goh, E., & Ritchie, B. (2011). Using the theory of planned behavior to understand student attitudes and constraints toward attending field trips. Journal of Teaching in Travel & Tourism, 11(2), 179-194. https://doi.org/10.1080/15313220.2011.575024 CR - Goh, E., & Scerri, M. (2016). “I study accounting because i have to”: An exploratory study of hospitality students’ attitudes toward accounting education. Journal of Hospitality & Tourism Education, 28(2), 85-94. https://doi.org/10.1080/10963758.2016.1163498 CR - Green, A. J., & Repetti, T. (2015). Clickers: A strategy for active learning in a hospitality classroom. Journal of Hospitality & Tourism Education, 27(4), 171-179. https://doi.org/10.1080/10963758.2015.1089513 CR - Griffin, W. C. (2021). The future of hospitality education: A reflection. Journal of Hospitality & Tourism Research, 45(5), 939-941. https://doi.org/10.1177/10963480211000828 CR - Harris, P. J. (1997). A seminar role-play model for hospitality accounting and finance education: development, implementation and evaluation. International Journal of Hospitality Management, 16(1), 65-77. https://doi.org/10.1016/s0278-4319(96)00047-3 CR - Harris, P. J., & Brander Brown, J. (1998). Research and development in hospitality accounting and financial management. International Journal of Hospitality Management, 17(2), 161-182. https://doi.org/10.1016/s0278-4319(98)00013-9 CR - Hein, S. G., & Riegel, C. D. (2011). Hospitality industry professionals' perceptions of the importance of content areas in the finance and accounting curriculum. The Journal of Hospitality Financial Management, 19(2), 1-22. https://doi.org/10.1080/10913211.2011.10653910 CR - Hertzman, J. L., Moreo, A. P., & Wiener, P. J. (2015). Career planning strategies and skills of hospitality management students. Journal of Human Resources in Hospitality & Tourism, 14(4), 423-443. https://doi.org/10.1080/15332845.2015.1002071 CR - Ilvento, C. L. (1984). Industry expresses attitudes toward accounting, finance curricula. Florida International University Digital Commons (Florida International University), 2(2), 65-77. CR - Jung, H. (2008). WACC as the touchstone performance indicator. International Journal of Contemporary Hospitality Management, 20(6), 700-710. https://doi.org/10.1108/09596110810892254 CR - Kahraman, C., Cebeci, U., & Ruan, D. (2004a). Multi-attribute comparison of catering service companies using fuzzy AHP: The case of Turkey. International Journal of Production Economics, 87(2), 171-184. https://doi.org/10.1016/s0925-5273(03)00099-9 CR - Kahraman, C., Cebeci, U., & Ruan, D. (2004b). Multi-attribute comparison of catering service companies using fuzzy AHP: The case of Turkey. International Journal of Production Economics, 87(2), 171-184. https://doi.org/10.1016/s0925-5273(03)00099-9 CR - Kahraman, C., Cebeci, U., & Ulukan, Z. (2003). Multi‐criteria supplier selection using fuzzy AHP. Logistics Information Management, 16(6), 382-394. https://doi.org/10.1108/09576050310503367 CR - Kavčič, S., & Mihelčič, E. (2006). ACCOUNTING SKILLS HOTEL ENTERPRISES NEED TODAY. Tourism and hospitality management, 12(1), 19-34. https://doi.org/10.20867/thm.12.1.2 CR - Khan, M. A. (2021). The Role of a Professional Journal in the Development of Hospitality Education and Research. Journal of Hospitality & Tourism Research, 45(5), 880-886. https://doi.org/10.1177/10963480211011534 CR - Kim, H. J. (., & Jeong, M. (2021). What has happened and what will drive changes in hospitality and tourism education?. Journal of Hospitality & Tourism Research, 45(5), 942-944. https://doi.org/10.1177/10963480211010986 CR - Kim, M., & Schmidgall, R. S. (2017). Key managerial and financial accounting skills for private club managers: Comparison to lodging managers. International Journal of Hospitality & Tourism Administration, 20(4), 379-399. https://doi.org/10.1080/15256480.2017.1397583 CR - Kim, M., Schmidgall, R. S., & Damitio, J. W. (2017). Key managerial accounting skills for lodging industry managers: The third phase of a repeated Cross-Sectional study. International Journal of Hospitality & Tourism Administration, 18(1), 23-40. https://doi.org/10.1080/15256480.2016.1263169 CR - Kitchenham, B. (2004). Procedures for performing systematic reviews.. CR - Kosarkoska, D. (2016). The Contents Methods of Teaching and the Place of Accounting in the Tourism Study Curriculum: (Case Study). International Journal of Science and Research, 5(5), 1153-1157. CR - La Lopa, J. M., Elsayed, Y. N. M. K., & Wray, M. L. (2018). The state of active learning in the hospitality classroom. Journal of Hospitality & Tourism Education, 30(2), 95-108. https://doi.org/10.1080/10963758.2018.1436971 CR - Landis, J. R., & Koch, G. G. (1977). The measurement of observer agreement for categorical data. Biometrics, 33(1), 159. https://doi.org/10.2307/2529310 CR - Lee, D., Cha, S., & Kim, J. (2004). Hospitality programs in korean graduate schools. Journal of Human Resources in Hospitality & Tourism, 3(1), 33-45. https://doi.org/10.1300/j171v03n01_04 CR - Ma, Z., Chen, M., & Ampountolas, A. (2016). The effect of students’ perceptions and learning approaches on the quality of hospitality financial management education. Journal of Hospitality & Tourism Education, 28(4), 169-177. https://doi.org/10.1080/10963758.2016.1226848 CR - Mbumbo, E., Benedict, H., & Bruwer, J. P. (2019). The influence of management's accounting skills on the existence of their South African small, medium and micro enterprises. International Journal of Education Economics and Development, 10(3), 323. https://doi.org/10.1504/ijeed.2019.100670 CR - Onay, A., Karamaşa, C., & Saraç, B. (2016). Application of fuzzy AHP in selection of accounting elective courses in undergraduate and graduate level. Journal of Accounting, Finance and Auditing Studies, 2(4), 20-42. https://doi.org/10.56578/jafas020402 CR - Pan, N. (2008). Fuzzy AHP approach for selecting the suitable bridge construction method. Automation in Construction, 17(8), 958-965. https://doi.org/10.1016/j.autcon.2008.03.005 CR - Petticrew, M., & Roberts, H. (2008). Systematic reviews in the social sciences: A practical guide. John Wiley & Sons. CR - Podvezko, V. (2009). Application of AHP Technique. Journal of Business Economics and Management, 10(2), 181-189. https://doi.org/10.3846/1611-1699.2009.10.181-189 CR - Schmidgall, R. S., & Potter, G. S. (1999). Hospitality management accounting: Current problems and future opportunities. International Journal of Hospitality Management, 18(4), 387-400. CR - Repetti, T. (2019). I Don't Need to Know Accounting, I am Going to be a Hotel Manager. Right?. Journal of Hospitality & Tourism Cases, 7(4), 9-20. https://doi.org/10.1177/216499871900700402 CR - Saaty, T. L., & Vargas, L. G. (2001). Models, methods, concepts & applications of the analytic hierarchy process. Springer Science & Business Media. CR - Saaty, T., (1980). The analytic hierarchy process, McGraw-Hill, New York. CR - Shaverdi, M., Heshmati, M. R., & Ramezani, I. (2014). Application of fuzzy AHP approach for financial performance evaluation of iranian petrochemical sector. Procedia Computer Science, 31, 995-1004. https://doi.org/10.1016/j.procs.2014.05.352 CR - Situmeang, M. F., & Latuamury, S. E. (2023). The effect of intellectual capital, industry experience on the application of financial accounting standards in the tourism industry in ambon city. The Eastasouth Management and Business, 1(03), 95-104. https://doi.org/10.58812/esmb.v1i03.79 CR - Smith, R. A. (2021). Pandemic and Post-Pandemic digital pedagogy in hospitality education for generations z, alpha, and beyond. Journal of Hospitality & Tourism Research, 45(5), 915-919. https://doi.org/10.1177/10963480211000818 CR - Šostar, M., & Ristanović, V. (2023). Assessment of influencing factors on consumer behavior using the AHP model. Sustainability, 15(13), 10341. https://doi.org/10.3390/su151310341 CR - Sun, C. (2010). A performance evaluation model by integrating fuzzy AHP and fuzzy TOPSIS methods. Expert Systems with Applications, 37(12), 7745-7754. https://doi.org/10.1016/j.eswa.2010.04.066 CR - Tam, M. C. Y., & Tummala, V. M. R. (2001). An application of the AHP in vendor selection of a telecommunications system. Omega, 29(2), 171-182. https://doi.org/10.1016/s0305-0483(00)00039-6 CR - Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing Evidence‐Informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207-222. https://doi.org/10.1111/1467-8551.00375 CR - Tung, V. W. S., & King, B. (2016). The stereotyping of tourism management students in a business school setting. Journal of Teaching in Travel & Tourism, 16(1), 60-77. https://doi.org/10.1080/15313220.2015.1116423 CR - Vaidya, O. S., & Kumar, S. (2006). Analytic hierarchy process: An overview of applications. European Journal of Operational Research, 169(1), 1-29. https://doi.org/10.1016/j.ejor.2004.04.028 CR - Wang, Y., Luo, Y., & Hua, Z. (2008). On the extent analysis method for fuzzy AHP and its applications. European Journal of Operational Research, 186(2), 735-747. https://doi.org/10.1016/j.ejor.2007.01.050 CR - Webster, J., & Watson, R. T. (2002). Analyzing the Past to Prepare for the Future: Writing a Literature Review. MIS Quarterly, 26(2), xiii-xxiii. https://doi.org/10.2307/4132319 CR - Yang, J., & Ren, L. (2021). Government-Industry-Education-Research collaboration in tourism: University’s perspective. Journal of Hospitality & Tourism Research, 45(5), 898-901. https://doi.org/10.1177/10963480211000823 CR - Yusoh, N. N. A. M., & Mat, T. Z. T. (2020). Environmental management accounting adoption barriers among malaysian hotel companies. International Journal of Financial Research, 11(3), 31. https://doi.org/10.5430/ijfr.v11n3p31 CR - Zhu, K., Jing, Y., & Chang, D. (1999). A discussion on Extent Analysis Method and applications of fuzzy AHP. European Journal of Operational Research, 116(2), 450-456. https://doi.org/10.1016/s0377-2217(98)00331-2 CR - Zopiatis, A., Lambertides, N., Savva, C. S., & Theocharous, A. L. (2019). Hospitality education and finance courses: An ‘inconvenient’ relationship?. Journal of Hospitality, Leisure, Sport & Tourism Education, 24, 63-69. https://doi.org/10.1016/j.jhlste.2019.01.001 CR - Zwaal, W., & Otting, H. (2013). The attitude of hotel school students toward hospitality finance. The Journal of Hospitality Financial Management, 21(2), 115-122. https://doi.org/10.1080/10913211.2013.861231 UR - https://doi.org/10.31822/jomat.2026-11-2-205 L1 - https://dergipark.org.tr/en/download/article-file/4885780 ER -