The role of the relationship between planning systems and open accounting records in the hotel systems in terms of the quality of accounting information

被引:0
|
作者
Kareem, Hayder Basim [1 ]
Ali, Mohammed Hussein [2 ]
Al-Ibraheemi, Hasan Abdulkareem Kadhim [3 ]
机构
[1] Middle Tech Univ, Tech Inst, Dept Accounting, Cent Str, Kut 52001, Iraq
[2] Univ Karbala, Coll Pharm, Dept Accounting, Cent Str, Karbala 56001, Iraq
[3] Univ Karbala, Fac Adm & Econ, Dept Accounting, Cent Str, Karbala 56001, Iraq
来源
ECONOMIC ANNALS-XXI | 2021年 / 188卷 / 3-4期
关键词
Open Records System; Accounting Information; Central Management; Hotels; Private Hotels;
D O I
10.21003/ea.v188-21
中图分类号
F [经济];
学科分类号
02 ;
摘要
The research aims to identify the effect of the integrative relationship between the system used in planning the resources in the hotels and the operations of accounting for open records and their relationship to the quality of information obtained from the accounting records throughout the year 2020. To do so, the descriptive research method that describes the phenomenon is utilized. The research shows that the accounting system for open records on the hotels depends on the integration into the project resource planning system in the company to overcome the problem of difficulty and complexity in data management. The lack of comprehensiveness of information, as well as of the systems related to planning the resources for the project, is one of the most important factors that impacts the success of the application of accounting for open records can lead to information on project costs and other available information. The companies under research have a high level of awareness that the use of the open records system will lead to numerous benefits both for the companies and the workers. The focus of this study is on a high level of awareness of the importance of the project resource planning system.
引用
收藏
页码:182 / 187
页数:6
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