CHANGE IN MANAGEMENT CONTROL SYSTEMS: ENHANCER AND INHIBITOR FACTORS IN FIVE-STAR HOTELS

Authors

  • Catarina Rosa Nunes Escola Superior de Hotelaria e Turismo do Estoril
  • Maria João Cardoso Vieira Machado Instituto Universitário de Lisboa (ISCTE-IUL)

Keywords:

Change Management Control, Management Accounting, Hospitality

Abstract

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.

Author Biographies

  • Catarina Rosa Nunes, Escola Superior de Hotelaria e Turismo do Estoril
    Equiparada a assistente do 1º triénio
  • Maria João Cardoso Vieira Machado, Instituto Universitário de Lisboa (ISCTE-IUL)
    Professora auxiliar

Published

23.01.2012

Issue

Section

Papers/Extended Abstracts in Portuguese

How to Cite

CHANGE IN MANAGEMENT CONTROL SYSTEMS: ENHANCER AND INHIBITOR FACTORS IN FIVE-STAR HOTELS. (2012). Tourism & Management Studies, 734-743. https://tmstudies.net/index.php/ectms/article/view/239