CHANGE IN MANAGEMENT CONTROL SYSTEMS: ENHANCER AND INHIBITOR FACTORS IN FIVE-STAR HOTELS
This paper aims to contribute to knowledge about the change in management control systems of 5 star hotels in mainland Portugal. More specific objectives can be defined as follows: to identify the main factors leading to change, to identify inhibitors for change. To achieve this objective a questionnaire was administered to 45 of the 52 five-star hotels in mainland Portugal. We found a statistically significant relationship between change and the size of the hotel, in the sense that the change was more common in larger hotels. The results allow us to conclude that the driving forces of change are the need felt by the management to improve both the level of efficiency and productivity. In general we note that no factor was highlighted as very important or important to the inhibition of the change of management control, factors that were identified as being of average importance are related to satisfaction with the systems currently used and the incompatibility of change with other systems and existing practices in the hotel.
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