Overcoming barriers in hospitality accounting education: A fuzzy-analytic hierarchy process method approach

Melissa Nihal Cagle; Kevser Yılmaz; Volkan Bahçeci

doi:10.31822/jomat.2026-11-2-205

EN

Overcoming barriers in hospitality accounting education: A fuzzy-analytic hierarchy process method approach

Abstract

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.

Keywords

Hospitality Accounting, Fuzzy-AHP, Barriers to Learning, Student Engagement

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Details

Primary Language

English

Subjects

Tourism (Other)

Journal Section

Research Article

Authors

Melissa Nihal Cagle ^*
0000-0003-0480-5626
Türkiye

Kevser Yılmaz
0000-0003-0415-8844
Türkiye

Volkan Bahçeci
0000-0002-0992-0108
Türkiye

Publication Date

August 30, 2026

Submission Date

May 20, 2025

Acceptance Date

April 19, 2026

Published in Issue

Year 2026 Volume: 11 Number: 2

DOI

https://doi.org/10.31822/jomat.2026-11-2-205

IZ

https://izlik.org/JA99WT58NM

APA

Cagle, M. N., Yılmaz, K., & Bahçeci, V. (2026). Overcoming barriers in hospitality accounting education: A fuzzy-analytic hierarchy process method approach. Journal of Multidisciplinary Academic Tourism, 11(2), 205-223. https://doi.org/10.31822/jomat.2026-11-2-205

AMA

1.Cagle MN, Yılmaz K, Bahçeci V. Overcoming barriers in hospitality accounting education: A fuzzy-analytic hierarchy process method approach. Jomat. 2026;11(2):205-223. doi:10.31822/jomat.2026-11-2-205

Chicago

Cagle, Melissa Nihal, Kevser Yılmaz, and Volkan Bahçeci. 2026. “Overcoming Barriers in Hospitality Accounting Education: A Fuzzy-Analytic Hierarchy Process Method Approach”. Journal of Multidisciplinary Academic Tourism 11 (2): 205-23. https://doi.org/10.31822/jomat.2026-11-2-205.

EndNote

Cagle MN, Yılmaz K, Bahçeci V (August 1, 2026) Overcoming barriers in hospitality accounting education: A fuzzy-analytic hierarchy process method approach. Journal of Multidisciplinary Academic Tourism 11 2 205–223.

IEEE

[1]M. N. Cagle, K. Yılmaz, and V. Bahçeci, “Overcoming barriers in hospitality accounting education: A fuzzy-analytic hierarchy process method approach”, Jomat, vol. 11, no. 2, pp. 205–223, Aug. 2026, doi: 10.31822/jomat.2026-11-2-205.

ISNAD

Cagle, Melissa Nihal - Yılmaz, Kevser - Bahçeci, Volkan. “Overcoming Barriers in Hospitality Accounting Education: A Fuzzy-Analytic Hierarchy Process Method Approach”. Journal of Multidisciplinary Academic Tourism 11/2 (August 1, 2026): 205-223. https://doi.org/10.31822/jomat.2026-11-2-205.

JAMA

1.Cagle MN, Yılmaz K, Bahçeci V. Overcoming barriers in hospitality accounting education: A fuzzy-analytic hierarchy process method approach. Jomat. 2026;11:205–223.

MLA

Cagle, Melissa Nihal, et al. “Overcoming Barriers in Hospitality Accounting Education: A Fuzzy-Analytic Hierarchy Process Method Approach”. Journal of Multidisciplinary Academic Tourism, vol. 11, no. 2, Aug. 2026, pp. 205-23, doi:10.31822/jomat.2026-11-2-205.

Vancouver

1.Melissa Nihal Cagle, Kevser Yılmaz, Volkan Bahçeci. Overcoming barriers in hospitality accounting education: A fuzzy-analytic hierarchy process method approach. Jomat. 2026 Aug. 1;11(2):205-23. doi:10.31822/jomat.2026-11-2-205

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Abstract

Overcoming barriers in hospitality accounting education: A fuzzy-analytic hierarchy process method approach

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