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...

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...