The role of management control practices in product innovation is a subject that has received great attention in management control literature. This research explores the relationship between target costing (TC) functionality, the quality of information systems (IS) and product innovation. We...

his paper introduces a methodology for activity-based modelling of customer profitability analysis (CPA) in hotels. It proposes a methodology for defining and effectively addressing cost drivers in the hotel industry. This study also combines three methods (association rule mining -ARM,...

he purpose of this paper is to examine the extent to which potential factors affect the adoption of ABC systems. An empirical survey was conducted on a sample of 85 leading hotel enterprises in Greece. Results show that the adoption of ABC systems is positively associated with the extent of use...