The Role of Internal Control in Hotel Business: A Research on Five-Star

Halil Akmeşe; Hilal Gündoğan

doi:10.25287/ohuiibf.589519

The Role of Internal Control in Hotel Business: A Research on Five-Star

Öz

Today, the growth of enterprises and the more complexity of their activities bring up the need for an internal control system. Therefore, an effective internal control system must be established in hotel enterprises in order to minimize the risks that may arise. Based on this fact, the main purpose of this study is to determine the perceptions of hotel managers towards the internal control system and to examine the effects of dependent variable of “internal control system” on the independent variables of “segregation of duties”, “protection of assets” and “verification of transactions”. Additionally, the sub-objective of this study is to research the relationships between managers’ perceptions of the internal control system and demographic characteristics. The research was carried out with the participation of 120 managers in five-star hotel enterprises operating in Alanya. The research data was collected through questionnaire technique. As a result of the research, there was no significant difference between the independent variables of “segregation of duties”, “protection of assets” and “verification of transactions” and the internal control system perceptions of the managers. However, it was also concluded that managers’ perceptions of the internal control system differed statistically according to their educational status.

Anahtar Kelimeler

Internal Control,COSO Framework

Kaynakça

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Ayrıntılar

Birincil Dil

İngilizce

Konular

-

Bölüm

Araştırma Makalesi

Yazarlar

Halil Akmeşe Bu kişi benim
0000-0003-4694-2215
Türkiye

Hilal Gündoğan ^*
0000-0001-5395-7912
Türkiye

Yayımlanma Tarihi

25 Nisan 2020

Gönderilme Tarihi

9 Temmuz 2019

Kabul Tarihi

10 Nisan 2020

Yayımlandığı Sayı

Yıl 2020 Cilt: 13 Sayı: 2

DOI

https://doi.org/10.25287/ohuiibf.589519

IZ

https://izlik.org/JA65UF66FU

APA

Akmeşe, H., & Gündoğan, H. (2020). The Role of Internal Control in Hotel Business: A Research on Five-Star. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 13(2), 227-241. https://doi.org/10.25287/ohuiibf.589519

Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Creative Commons Atıf-GayriTicari-AynıLisanslaPaylaş 4.0 Uluslararası Lisansı ile lisanslanmıştır.

The Role of Internal Control in Hotel Business: A Research on Five-Star

Öz

Anahtar Kelimeler

Kaynakça

Ayrıntılar

Birincil Dil

Konular

Bölüm

Yazarlar

Yayımlanma Tarihi

Gönderilme Tarihi

Kabul Tarihi

Yayımlandığı Sayı

DOI

IZ

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