Araştırma Makalesi
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Managerial Reporting in Hospitality Enterprises: Case Study of a Hospitality Enterprise

Yıl 2021, Cilt: 12 Sayı: 30, 476 - 500, 20.05.2021
https://doi.org/10.21076/vizyoner.810753

Öz

The purpose of the study is to identify managerial reports that are utilized in hospitality enterprises for financial planning and control. The study is designed in qualitative research through the case study method. The data is gathered through semi-structured in-depth interviews with six managers who are recruited in a five-star hotel. The data is evaluated by using the thematic analysis technique. In the selection of the participants, the criterion sampling method is adopted in the current study. Findings reveal that international hotel groups have a standardized pyramid reporting flow from the bottom to the top management with the required data flow upon each property (branch). The results of the thematic analysis provide valuable insights unveiling 43 managerial reports according to different types (4), provided data (7), technological methods used in preparation (10), presentation process (8), and reasons to use (5) for managerial reporting. In conclusion, though the types of managerial reports depend on the size and scale of the hospitality enterprises, the process of preparing and presentation of reporting is quite vital to plan and control that also enables make data-driven decisions, monitor the performance, analyze the productivity and efficiency, set strategies, predict the future, and conduct competitive analysis.

Kaynakça

  • Aktürk, A. and Ersan, Ö. (2011). Otel işletmelerinde bir faaliyet denetim aracı olarak kurumsal karnenin uygulanabilirliği. Muhasebe ve Finansman Dergisi, 1(1), 17- 32.
  • Baltacı, A. (2018). Nitel araştırmalarda örnekleme yöntemleri ve örnek hacmi sorunsalı üzerine kavramsal bir inceleme. Bitlis Eren Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 7(1), 231-274.
  • Bernard, H. R. (1988). Research methods in cultural anthropology. Newbury Park, California: Sage.
  • Bernard, H. R. (2002). Research methods in anthropology: Qualitative and quantitative approaches. Walnut Creek, CA: Alta Mira Press.
  • Braun V. and Clarke V. (2006). Using thematic analysis in psychology.Qualitative Research in Psychology, 3(2), 77-101.
  • Campbell, D. T. (1955). The informant in quantitative research. The American Journal of Sociology, 60, 339-342.
  • Caulfield, J. (2020). How to do thematic analysis. Erişim adresi:https://www.scribbr.com/methodology/thematic-analysis/, (16.02.2021).
  • Chand, M. and Ambardar, A. (2013). Management accounting practices in hospitality and service enterprises: A comparative research. Journal of Commerce & Accounting Research, 2(3), 1-9.
  • Coyne, I. T. (1997). Sampling in qualitative research. purposeful and theoretical sampling; Merging or clear boundaries?. Journal of Advanced Nursing, 26(3), 623-630.
  • Cresswell, J.W. and Plano Clark, VL. (2011). Designing and conducting mixed method research. Thousand Oaks, CA: Sage.
  • Cruz, I. (2007). How might hospitality organizations optimize their performance measurement systems? International Journal of Contemporary Hospitality Management, 19(7), 574-588.
  • DeFranco, A. and Lattin, T. W. (2007). Hospitality financial management. New Jersey: John Wiley & Sons, Inc.
  • DeSantis L. and Noel Ugarriza, D. (2000). The concept of theme as used in qualitative nursing research. Western Journal of Nursing Research, 22(3), 351–372.
  • Dobbert, M. L. (1982). Ethnographic research: Theory and application for modern schools and societies. New York: Praeger.
  • Downie, N. (1997). The use of accounting information in hotel marketing decisions, International Journal of Hospitality Management, 16(3), 305-312.
  • Flick, U. (2014). An introduction to qualitative research. New York: Sage.
  • Foster, G., Gupta, M. and Sjoblom, L. (1996) Customer profitability analysis: Challenges and new directions. Cost Management, 10(1), 5–17.
  • Georgios, M. and Marios, S. (2008). Management accounting in the hotel business: The case of the Greek hotel industry, International Journal of Hospitality & Tourism Administration, 8(4), 47-76. doi:10.1300/J149v08n04_03.
  • Gomm, R., Hammersley, M. and Foster, P. (2000). Case study method: Key issues, Key texts. London: Sage.
  • Graham, I. C. (1995). Financial management in an international environment: Hotel 2000 NV - A case study. P. Harris (Ed.), Accounting and finance for the international hospitality industry in (239-260), Oxford: Butterworth-Heinemann.
  • GrowthForce Blog. (2018). Financial reports vs. management reports: What’s the difference? Access Address: https://www.growthforce.com/blog/financial-reports-management-reports-differences, (30 March 2020).
  • Hales, J. A. (2005). Accounting and financial analysis in the hospitality industry. Oxford: Butterworth–Heinemann.
  • Harris, P. and Mongiello, M. (2006). Accounting and financial management: Developments in the international hospitality industry. Cornwall: MPG Books.
  • Jawabreh, O. A. and Alrabei, A. M. (2012). The impact of accounting information system in planning, controlling and decision-making processes in Jodhpur Hotels. Asian Journal of Finance & Accounting, 4(1), 173-188. doi:10.5296/ajfa.v4i1.1435.
  • Kabir, S. M. S. (2016). Basic guidelines for research: An introductory approach for all disciplines. Bangladesh: Book Zone Publication.
  • Kaplan, R. S. and Norton, D. P. (1992). The balanced scorecard: Measures that drive performance. Harward Business Review, 70(1), 71-79.
  • King, N. (2004) Using templates in the thematic analysis of text. C. Cassels and G. Symon (Ed.) Essential guide to qualitative methods in organizational research in (256-270), London: Sage.
  • Koç, Y. (1986). Genel muhasebe. Ankara: Turhan Kitapevi.
  • Liamputtong, P. (2013). Qualitative research methods. South Melbourne: Oxford University Press.
  • Manachynska, Y. (2016). Decentralized reporting at hotel ındustry enterprises. Accounting-Analysis-Audit, 1 (61), 210-217.
  • Marks, D. F. and Yardley, L. (2004). Research methods for clinical and health psychology. London: Sage Publications.
  • Marshall, C. and Rossman, G. B. (2016). Designing qualitative research. Thousand Oaks, CA: Sage Publications.
  • Moncarz, E. S. (1988). Understanding annual reports of hospitality firms, Hospitality Review, 6(1), 32-41.
  • Morgan, D. L. and Morgan, R. K. (2008). Single-case research methods for the behavioral and health sciences. Thousand Oaks, CA: Sage Publications.
  • Neuendorf, K. A. (2019). Content analysis and thematic analysis. P. Brough (Ed.), Research methods for applied psychologists: Design, analysis and reporting in (211-223), New York: Routledge.
  • Neuman, L. W. (2014). Social research methods: Qualitative and quantitative approaches. Essex: Pearson Education Limited.
  • Neuman, W. L. and Robson, K. (2014). Basics of social research. Toronto: Pearson Canada.
  • Okutmuş, E. and Uyar, S. (2014). Yiyecek ve içecek departmanında yapılan bir hilenin tespiti: Vaka analizi. Mali Çözüm Dergisi, 1(3), 35- 54.
  • Özden, M. Y. and Durdu, L. (2016). Eğitimde üretim tabanlı çalışmalar için nitel araştırma yöntemleri. Ankara: Anı Yayıncılık.
  • Pajrok, A. (2008). Financial reporting in the lodging ındustry from the segment reporting aspect, Annales Universitatis Apulensis Series Oeconomica, 1(10), 13-18. doi:10.29302/oeconomica.2008.10.1.13
  • Parmenter, D. (2010). Key performance indicators: Developing, implementing and using winning KPIs. New Jersey: Hoboken.
  • Patton, M. Q. (2005). Qualitative Research. New York: John Wiley & Sons, Ltd.
  • Patton, M. Q., (2014), Qualitative research & evaluation methods integrating theory and practice, Thousand Oaks, CA: Sage.
  • Patton, MQ. (2002). Qualitative research and evaluation methods. Thousand Oaks, CA: Sage Publications.
  • Pavlatos, O. and Paggios, I. (2007). Cost accounting in Greek hotel enterprises: An empirical approach. Tourismos: An International Multidisciplinary Journal of Tourism, 2(2), 39-59.
  • Pavlatos, O. and Paggios, I. (2009). A survey of factors influencing the cost system design in hotels, International Journal of Hospitality Management, 28(1), 263-271.
  • Persic, M., Jankovic, S. and Poldurgovac, K. (2012). Implementation of segment reporting standards in the hospitality ındustry: A comparative study. Tourism & Hospitality Management Conference Proceedings, 22(3), 30- 39.
  • Persic, M., Jankovic, S. and Vlasic, D. (2013). Accounting standards as a support for quality decision making. Dubrovnik International Economic Meeting, 1(1), 1-24.
  • Potter, G., and Schmidgall, R. S. (1999). Hospitality management accounting: Current problems and future opportunities. International Journal of Hospitality Management, 18(11), 387-400.
  • Riley, M. (1999). Know your customer. Financial Executive, 15(1), 38–42.
  • Ritchie, J. and Lewis, J. (2003). Qualitative research practice: A guide for social science students and researchers. London: Sage.
  • Seidler, J. (1974). On using informants: a technique for collecting quantitative data and controlling measurement error in organization analysis. American Sociological Review, 39: 816-831.
  • Spradley, J. P. (1979). The ethnographic interview. Holt, Rinehart & Winston; New York.
  • Stake, R. E. (2010). Qualitative research, studying how things work. London: The Guilford Press.
  • Tripadvisor Travel Portal. (2020). Business Hotels in Izmir. Access address: https://www.tripadvisor.com.tr/Hotelsg298006zff7Izmir_Izmir_Province_Turkish_Aegean_CoastHotels.html, (03.04.2020).
  • Walsh, P. (1996). Finding key performance drivers: Some new tools, Total Quality Management, 7(5), 509-520.
  • Yoopetch, C. and Mingkwan, N. (2014). Understanding the management of cash, debt and profitability of small and medium hospitality enterprises in Thailand. International Journal of Business and Economics, 6(2), 147-173.

Konaklama İşletmelerinde Yönetimsel Raporlama: Bir Konaklama İşletmesinde Durum Analizi

Yıl 2021, Cilt: 12 Sayı: 30, 476 - 500, 20.05.2021
https://doi.org/10.21076/vizyoner.810753

Öz

Bu araştırmanın amacı, konaklama işletmelerinde finansal planlama ve kontrol için kullanılan yönetimsel raporları belirlemektir. Çalışma nitel araştırma deseninde, durum analizi yöntemiyle gerçekleştirilmiştir. Veriler, beş yıldızlı bir otelde çalışan altı yönetici ile yarı yapılandırılmış derinlemesine görüşmelerle elde edilmiştir. Veriler tematik analiz tekniği kullanılarak değerlendirilmiştir. Katılımcıların seçiminde mevcut çalışmada ölçüt örnekleme yöntemi benimsenmiştir. Bulgular, uluslararası zincir otel işletmelerinin sahip oldukları tesisler (şubeler) üzerinde sağlıklı bir veri akışının sağlanması için standart ve alttan üste piramit raporlama şeklini uyguladığını göstermektedir. Tematik analizin sonuçları, 43 yönetimsel raporun farklı türlere (4), sağlanan verilere (7), hazırlamada kullanılan teknolojik yöntemlere (10), sunum sürecine (8) ve yönetim için kullanma nedenlerine (5) göre yönetimsel raporları ortaya çıkarak değerli bilgiler sağlamaktadır. Sonuç olarak, yönetim raporlarının türleri konaklama işletmelerinin boyutuna ve ölçeğine bağlı olsa da, raporlamanın hazırlanması ve sunulması süreci, plan ve kontrol için çok önemlidir ve bu da veriye dayalı kararlar almayı, performansı izlemeyi, üretkenliği ve verimliliği analiz etmeyi, stratejileri belirlemeyi, geleceği tahmin etmeyi ve rekabet analizi yapmayı sağlar.

Kaynakça

  • Aktürk, A. and Ersan, Ö. (2011). Otel işletmelerinde bir faaliyet denetim aracı olarak kurumsal karnenin uygulanabilirliği. Muhasebe ve Finansman Dergisi, 1(1), 17- 32.
  • Baltacı, A. (2018). Nitel araştırmalarda örnekleme yöntemleri ve örnek hacmi sorunsalı üzerine kavramsal bir inceleme. Bitlis Eren Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 7(1), 231-274.
  • Bernard, H. R. (1988). Research methods in cultural anthropology. Newbury Park, California: Sage.
  • Bernard, H. R. (2002). Research methods in anthropology: Qualitative and quantitative approaches. Walnut Creek, CA: Alta Mira Press.
  • Braun V. and Clarke V. (2006). Using thematic analysis in psychology.Qualitative Research in Psychology, 3(2), 77-101.
  • Campbell, D. T. (1955). The informant in quantitative research. The American Journal of Sociology, 60, 339-342.
  • Caulfield, J. (2020). How to do thematic analysis. Erişim adresi:https://www.scribbr.com/methodology/thematic-analysis/, (16.02.2021).
  • Chand, M. and Ambardar, A. (2013). Management accounting practices in hospitality and service enterprises: A comparative research. Journal of Commerce & Accounting Research, 2(3), 1-9.
  • Coyne, I. T. (1997). Sampling in qualitative research. purposeful and theoretical sampling; Merging or clear boundaries?. Journal of Advanced Nursing, 26(3), 623-630.
  • Cresswell, J.W. and Plano Clark, VL. (2011). Designing and conducting mixed method research. Thousand Oaks, CA: Sage.
  • Cruz, I. (2007). How might hospitality organizations optimize their performance measurement systems? International Journal of Contemporary Hospitality Management, 19(7), 574-588.
  • DeFranco, A. and Lattin, T. W. (2007). Hospitality financial management. New Jersey: John Wiley & Sons, Inc.
  • DeSantis L. and Noel Ugarriza, D. (2000). The concept of theme as used in qualitative nursing research. Western Journal of Nursing Research, 22(3), 351–372.
  • Dobbert, M. L. (1982). Ethnographic research: Theory and application for modern schools and societies. New York: Praeger.
  • Downie, N. (1997). The use of accounting information in hotel marketing decisions, International Journal of Hospitality Management, 16(3), 305-312.
  • Flick, U. (2014). An introduction to qualitative research. New York: Sage.
  • Foster, G., Gupta, M. and Sjoblom, L. (1996) Customer profitability analysis: Challenges and new directions. Cost Management, 10(1), 5–17.
  • Georgios, M. and Marios, S. (2008). Management accounting in the hotel business: The case of the Greek hotel industry, International Journal of Hospitality & Tourism Administration, 8(4), 47-76. doi:10.1300/J149v08n04_03.
  • Gomm, R., Hammersley, M. and Foster, P. (2000). Case study method: Key issues, Key texts. London: Sage.
  • Graham, I. C. (1995). Financial management in an international environment: Hotel 2000 NV - A case study. P. Harris (Ed.), Accounting and finance for the international hospitality industry in (239-260), Oxford: Butterworth-Heinemann.
  • GrowthForce Blog. (2018). Financial reports vs. management reports: What’s the difference? Access Address: https://www.growthforce.com/blog/financial-reports-management-reports-differences, (30 March 2020).
  • Hales, J. A. (2005). Accounting and financial analysis in the hospitality industry. Oxford: Butterworth–Heinemann.
  • Harris, P. and Mongiello, M. (2006). Accounting and financial management: Developments in the international hospitality industry. Cornwall: MPG Books.
  • Jawabreh, O. A. and Alrabei, A. M. (2012). The impact of accounting information system in planning, controlling and decision-making processes in Jodhpur Hotels. Asian Journal of Finance & Accounting, 4(1), 173-188. doi:10.5296/ajfa.v4i1.1435.
  • Kabir, S. M. S. (2016). Basic guidelines for research: An introductory approach for all disciplines. Bangladesh: Book Zone Publication.
  • Kaplan, R. S. and Norton, D. P. (1992). The balanced scorecard: Measures that drive performance. Harward Business Review, 70(1), 71-79.
  • King, N. (2004) Using templates in the thematic analysis of text. C. Cassels and G. Symon (Ed.) Essential guide to qualitative methods in organizational research in (256-270), London: Sage.
  • Koç, Y. (1986). Genel muhasebe. Ankara: Turhan Kitapevi.
  • Liamputtong, P. (2013). Qualitative research methods. South Melbourne: Oxford University Press.
  • Manachynska, Y. (2016). Decentralized reporting at hotel ındustry enterprises. Accounting-Analysis-Audit, 1 (61), 210-217.
  • Marks, D. F. and Yardley, L. (2004). Research methods for clinical and health psychology. London: Sage Publications.
  • Marshall, C. and Rossman, G. B. (2016). Designing qualitative research. Thousand Oaks, CA: Sage Publications.
  • Moncarz, E. S. (1988). Understanding annual reports of hospitality firms, Hospitality Review, 6(1), 32-41.
  • Morgan, D. L. and Morgan, R. K. (2008). Single-case research methods for the behavioral and health sciences. Thousand Oaks, CA: Sage Publications.
  • Neuendorf, K. A. (2019). Content analysis and thematic analysis. P. Brough (Ed.), Research methods for applied psychologists: Design, analysis and reporting in (211-223), New York: Routledge.
  • Neuman, L. W. (2014). Social research methods: Qualitative and quantitative approaches. Essex: Pearson Education Limited.
  • Neuman, W. L. and Robson, K. (2014). Basics of social research. Toronto: Pearson Canada.
  • Okutmuş, E. and Uyar, S. (2014). Yiyecek ve içecek departmanında yapılan bir hilenin tespiti: Vaka analizi. Mali Çözüm Dergisi, 1(3), 35- 54.
  • Özden, M. Y. and Durdu, L. (2016). Eğitimde üretim tabanlı çalışmalar için nitel araştırma yöntemleri. Ankara: Anı Yayıncılık.
  • Pajrok, A. (2008). Financial reporting in the lodging ındustry from the segment reporting aspect, Annales Universitatis Apulensis Series Oeconomica, 1(10), 13-18. doi:10.29302/oeconomica.2008.10.1.13
  • Parmenter, D. (2010). Key performance indicators: Developing, implementing and using winning KPIs. New Jersey: Hoboken.
  • Patton, M. Q. (2005). Qualitative Research. New York: John Wiley & Sons, Ltd.
  • Patton, M. Q., (2014), Qualitative research & evaluation methods integrating theory and practice, Thousand Oaks, CA: Sage.
  • Patton, MQ. (2002). Qualitative research and evaluation methods. Thousand Oaks, CA: Sage Publications.
  • Pavlatos, O. and Paggios, I. (2007). Cost accounting in Greek hotel enterprises: An empirical approach. Tourismos: An International Multidisciplinary Journal of Tourism, 2(2), 39-59.
  • Pavlatos, O. and Paggios, I. (2009). A survey of factors influencing the cost system design in hotels, International Journal of Hospitality Management, 28(1), 263-271.
  • Persic, M., Jankovic, S. and Poldurgovac, K. (2012). Implementation of segment reporting standards in the hospitality ındustry: A comparative study. Tourism & Hospitality Management Conference Proceedings, 22(3), 30- 39.
  • Persic, M., Jankovic, S. and Vlasic, D. (2013). Accounting standards as a support for quality decision making. Dubrovnik International Economic Meeting, 1(1), 1-24.
  • Potter, G., and Schmidgall, R. S. (1999). Hospitality management accounting: Current problems and future opportunities. International Journal of Hospitality Management, 18(11), 387-400.
  • Riley, M. (1999). Know your customer. Financial Executive, 15(1), 38–42.
  • Ritchie, J. and Lewis, J. (2003). Qualitative research practice: A guide for social science students and researchers. London: Sage.
  • Seidler, J. (1974). On using informants: a technique for collecting quantitative data and controlling measurement error in organization analysis. American Sociological Review, 39: 816-831.
  • Spradley, J. P. (1979). The ethnographic interview. Holt, Rinehart & Winston; New York.
  • Stake, R. E. (2010). Qualitative research, studying how things work. London: The Guilford Press.
  • Tripadvisor Travel Portal. (2020). Business Hotels in Izmir. Access address: https://www.tripadvisor.com.tr/Hotelsg298006zff7Izmir_Izmir_Province_Turkish_Aegean_CoastHotels.html, (03.04.2020).
  • Walsh, P. (1996). Finding key performance drivers: Some new tools, Total Quality Management, 7(5), 509-520.
  • Yoopetch, C. and Mingkwan, N. (2014). Understanding the management of cash, debt and profitability of small and medium hospitality enterprises in Thailand. International Journal of Business and Economics, 6(2), 147-173.
Toplam 57 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Turizm (Diğer)
Bölüm Araştırma Makaleleri
Yazarlar

Seda Süer 0000-0002-0264-071X

Ümit Demirtas 0000-0002-7637-1778

Yayımlanma Tarihi 20 Mayıs 2021
Gönderilme Tarihi 15 Ekim 2020
Yayımlandığı Sayı Yıl 2021 Cilt: 12 Sayı: 30

Kaynak Göster

APA Süer, S., & Demirtas, Ü. (2021). Managerial Reporting in Hospitality Enterprises: Case Study of a Hospitality Enterprise. Süleyman Demirel Üniversitesi Vizyoner Dergisi, 12(30), 476-500. https://doi.org/10.21076/vizyoner.810753

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