THE IMPACT OF TOP MANAGERS’ CHARACTERISTICS ON THE USE OF PERFORMANCE MEASURES: EVIDENCE FROM HOTELS IN ANTALYA

Yıl 2018, Cilt: 2 Sayı: 3, 1 - 7, 31.12.2018

Hüseyin Araslı , Cihan Alphun

Öz

Recently,
management accounting developments have been encapsulated the attention of
researchers, practitioners and academics in the hospitality industry. Even
though these management accounting techniques have received much academic
interest, studies regarding influential factors on the adoption of these
techniques are still meagre. The reason of why some businesses adopt and use
these techniques and others do not depend on the specific contingency factors.
Therefore; in this study, we tried to explain and test as how top managers’
characteristics may have an impact on the organizational decisions with respect
to the use of one of these innovative management accounting tools, namely is
called integrated performance measurement. This study contributes to the
hospitality and management accounting literature by determining the role of top
managers’ characteristics in terms of age, education and organizational tenure
in the use of integrated performance measurement. We test our hypotheses using
empirical survey data which was conducted on a sample of fifty hotel firms in
Antalya, Turkey. Our preliminary correlation results are generally supportive
of our hypotheses.

Anahtar Kelimeler

Integrated performance measurement, Top managers’ characteristics, Contingency theory, Hotels

ÜST DÜZEY YÖNETİCİLERİN ÖZELLİKLERİNİN PERFORMANS ÖLÇÜMLERİNİN KULLANIMINA İLİŞKİN ETKİLERİ: ANTALYA'DAKİ OTELLERDEN BULGULAR

Öz

Recently,
management accounting developments have been encapsulated the attention of
researchers, practitioners and academics in the hospitality industry. Even
though these management accounting techniques have received much academic
interest, studies regarding influential factors on the adoption of these
techniques are still meagre. The reason of why some businesses adopt and use
these techniques and others do not depend on the specific contingency factors.
Therefore; in this study, we tried to explain and test as how top managers’
characteristics may have an impact on the organizational decisions with respect
to the use of one of these innovative management accounting tools, namely is
called integrated performance measurement. This study contributes to the
hospitality and management accounting literature by determining the role of top
managers’ characteristics in terms of age, education and organizational tenure
in the use of integrated performance measurement. We test our hypotheses using
empirical survey data which was conducted on a sample of fifty hotel firms in
Antalya, Turkey. Our preliminary correlation results are generally supportive
of our hypotheses.

Anahtar Kelimeler

Integrated performance measurement, Top managers’ characteristics, Contingency theory, Hotels

Kaynakça

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