Customer accounting and marketing performance measures in the hotel industry: Evidence from Australia

被引：39

作者：

McManus, Lisa ^{[1
]}

机构：

[1] Griffith Univ, Dept Accounting Finance & Econ, Gold Coast, Qld 9726, Australia

来源：

INTERNATIONAL JOURNAL OF HOSPITALITY MANAGEMENT | 2013年 / 33卷

关键词：

Customer accounting; Strategic management accounting; Customer satisfaction; Customer loyalty; Customer profitability; Hotel industry; MANAGEMENT CONTROL-SYSTEMS; ORGANIZATIONAL PERFORMANCE; ENVIRONMENTAL UNCERTAINTY; EMPIRICAL-EXAMINATION; STRATEGY; ANTECEDENTS; IMPACT; ORIENTATION; INNOVATION; ADVANTAGE;

D O I：

10.1016/j.ijhm.2012.07.007

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Increasingly competitive environments have focused hotel managers' attention on gaining competitive advantage by maximising the potential of their customer base. This paper provides the results of a study of the use and antecedents of customer accounting and marketing performance measures in the Australian hotel industry. The findings of a survey of 165 Australian hotel managers provide evidence that large, highly market orientated hotels with a decentralised structure use more customer focused accounting and marketing practices. Additionally, support was also found for a significant positive relationship between market orientation and a prospector-type strategy, as well as market orientation and both financial and non-financial performance. (C) 2012 Elsevier Ltd. All rights reserved.

引用

页码：140 / 152

页数：13

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