Purpose – The purpose of this study is to examine the factors influencing the use of cost management systems (CMS) for decision-making, control and performance evaluation. Design/methodology/approach – An empirical survey via questionnaires was conducted on a sample of 100 leading hotels...

The purpose of this paper is to provide insights of the Greek Hotel Industry practices in the field of Cost Accounting. To this end, a survey was conducted with 85 firms of the Greek hotel sector with the use of questionnaires. Results show that hotel enterprises have a high fixed cost structure...

Purpose – The purpose of this paper is to report the level of adoption and the benefits derived from traditional and contemporary management accounting practices in the Greek hospitality industry. Design/methodology/approach – An empirical survey via questionnaires was conducted on a sample...