The impact of accounting information on managerial decisions – Empirical study conducted in the hospitality industry entities in Romania

Our research is an empirical one and it is based on a survey conducted between November 2012 and January 2013, using a questionnaire that consists of 38 questions administered online and on field to managers in the hospitality industry in Bihor county, Romania. The total population consists of 146 entities from Bihor county, authorized to operate in this sector, the sample comprised 91 tourism entities and the response rate to our questionnaire was 62.33%. The study adds value to the literature regarding managerial accounting in the hospitality industry and tourism in Romania. In what regards the limitations of our research, these are related to the restricted area of application of the questionnaires (Bihor county), the large number of questions in the questionnaire that require maximum concentration of the respondents as well as managers losing patience while filling out the questionnaire.