DSpace Repository

Managerial Reporting in Hospitality Enterprises: Case Study of a Hospitality Enterprise

Show simple item record

dc.creator SÜER, Seda; İZMİR KÂTİP ÇELEBİ UNIVERSITY, TOURISM FACULTY
dc.creator DEMİRTAS, Ümit; IZMIR KATIP CELEBI UNIVERSITY
dc.date 2021-05-20T00:00:00Z
dc.date.accessioned 2021-12-03T11:27:33Z
dc.date.available 2021-12-03T11:27:33Z
dc.identifier https://dergipark.org.tr/tr/pub/vizyoner/issue/62292/810753
dc.identifier 10.21076/vizyoner.810753
dc.identifier.uri http://acikerisim.sdu.edu.tr/xmlui/handle/123456789/91714
dc.description The purpose of the study is to identify managerial reports that are utilized in hospitality enterprises for financial planning and control. The study is designed in qualitative research through the case study method. The data is gathered through semi-structured in-depth interviews with six managers who are recruited in a five-star hotel. The data is evaluated by using the thematic analysis technique. In the selection of the participants, the criterion sampling method is adopted in the current study. Findings reveal that international hotel groups have a standardized pyramid reporting flow from the bottom to the top management with the required data flow upon each property (branch). The results of the thematic analysis provide valuable insights unveiling 43 managerial reports according to different types (4), provided data (7), technological methods used in preparation (10), presentation process (8), and reasons to use (5) for managerial reporting. In conclusion, though the types of managerial reports depend on the size and scale of the hospitality enterprises, the process of preparing and presentation of reporting is quite vital to plan and control that also enables make data-driven decisions, monitor the performance, analyze the productivity and efficiency, set strategies, predict the future, and conduct competitive analysis.
dc.description Bu araştırmanın amacı, konaklama işletmelerinde finansal planlama ve kontrol için kullanılan yönetimsel raporları belirlemektir. Çalışma nitel araştırma deseninde, durum analizi yöntemiyle gerçekleştirilmiştir. Veriler, beş yıldızlı bir otelde çalışan altı yönetici ile yarı yapılandırılmış derinlemesine görüşmelerle elde edilmiştir. Veriler tematik analiz tekniği kullanılarak değerlendirilmiştir. Katılımcıların seçiminde mevcut çalışmada ölçüt örnekleme yöntemi benimsenmiştir. Bulgular, uluslararası zincir otel işletmelerinin sahip oldukları tesisler (şubeler) üzerinde sağlıklı bir veri akışının sağlanması için standart ve alttan üste piramit raporlama şeklini uyguladığını göstermektedir. Tematik analizin sonuçları, 43 yönetimsel raporun farklı türlere (4), sağlanan verilere (7), hazırlamada kullanılan teknolojik yöntemlere (10), sunum sürecine (8) ve yönetim için kullanma nedenlerine (5) göre yönetimsel raporları ortaya çıkarak değerli bilgiler sağlamaktadır. Sonuç olarak, yönetim raporlarının türleri konaklama işletmelerinin boyutuna ve ölçeğine bağlı olsa da, raporlamanın hazırlanması ve sunulması süreci, plan ve kontrol için çok önemlidir ve bu da veriye dayalı kararlar almayı, performansı izlemeyi, üretkenliği ve verimliliği analiz etmeyi, stratejileri belirlemeyi, geleceği tahmin etmeyi ve rekabet analizi yapmayı sağlar.
dc.format application/pdf
dc.language en
dc.publisher Süleyman Demirel Üniversitesi
dc.publisher Süleyman Demirel University
dc.relation https://dergipark.org.tr/tr/download/article-file/1345519
dc.source Volume: 12, Issue: 30 476-500 en-US
dc.source 1308-9552
dc.source Süleyman Demirel Üniversitesi Vizyoner Dergisi
dc.subject Hospitality Enterprises,Managerial Reporting,Financial Success
dc.subject Konaklama İşletmeleri,Yönetimsel Raporlama,Finansal Başarı
dc.title Managerial Reporting in Hospitality Enterprises: Case Study of a Hospitality Enterprise en-US
dc.title Konaklama İşletmelerinde Yönetimsel Raporlama: Bir Konaklama İşletmesinde Durum Analizi tr-TR
dc.type info:eu-repo/semantics/article
dc.citation Aktürk, A. and Ersan, Ö. (2011). Otel işletmelerinde bir faaliyet denetim aracı olarak kurumsal karnenin uygulanabilirliği. Muhasebe ve Finansman Dergisi, 1(1), 17- 32.
dc.citation Baltacı, A. (2018). Nitel araştırmalarda örnekleme yöntemleri ve örnek hacmi sorunsalı üzerine kavramsal bir inceleme. Bitlis Eren Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 7(1), 231-274.
dc.citation Bernard, H. R. (1988). Research methods in cultural anthropology. Newbury Park, California: Sage.
dc.citation Bernard, H. R. (2002). Research methods in anthropology: Qualitative and quantitative approaches. Walnut Creek, CA: Alta Mira Press.
dc.citation Braun V. and Clarke V. (2006). Using thematic analysis in psychology.Qualitative Research in Psychology, 3(2), 77-101.
dc.citation Campbell, D. T. (1955). The informant in quantitative research. The American Journal of Sociology, 60, 339-342.
dc.citation Caulfield, J. (2020). How to do thematic analysis. Erişim adresi:https://www.scribbr.com/methodology/thematic-analysis/, (16.02.2021).
dc.citation Chand, M. and Ambardar, A. (2013). Management accounting practices in hospitality and service enterprises: A comparative research. Journal of Commerce & Accounting Research, 2(3), 1-9.
dc.citation Coyne, I. T. (1997). Sampling in qualitative research. purposeful and theoretical sampling; Merging or clear boundaries?. Journal of Advanced Nursing, 26(3), 623-630.
dc.citation Cresswell, J.W. and Plano Clark, VL. (2011). Designing and conducting mixed method research. Thousand Oaks, CA: Sage.
dc.citation Cruz, I. (2007). How might hospitality organizations optimize their performance measurement systems? International Journal of Contemporary Hospitality Management, 19(7), 574-588.
dc.citation DeFranco, A. and Lattin, T. W. (2007). Hospitality financial management. New Jersey: John Wiley & Sons, Inc.
dc.citation DeSantis L. and Noel Ugarriza, D. (2000). The concept of theme as used in qualitative nursing research. Western Journal of Nursing Research, 22(3), 351–372.
dc.citation Dobbert, M. L. (1982). Ethnographic research: Theory and application for modern schools and societies. New York: Praeger.
dc.citation Downie, N. (1997). The use of accounting information in hotel marketing decisions, International Journal of Hospitality Management, 16(3), 305-312.
dc.citation Flick, U. (2014). An introduction to qualitative research. New York: Sage.
dc.citation Foster, G., Gupta, M. and Sjoblom, L. (1996) Customer profitability analysis: Challenges and new directions. Cost Management, 10(1), 5–17.
dc.citation Georgios, M. and Marios, S. (2008). Management accounting in the hotel business: The case of the Greek hotel industry, International Journal of Hospitality & Tourism Administration, 8(4), 47-76. doi:10.1300/J149v08n04_03.
dc.citation Gomm, R., Hammersley, M. and Foster, P. (2000). Case study method: Key issues, Key texts. London: Sage.
dc.citation Graham, I. C. (1995). Financial management in an international environment: Hotel 2000 NV - A case study. P. Harris (Ed.), Accounting and finance for the international hospitality industry in (239-260), Oxford: Butterworth-Heinemann.
dc.citation GrowthForce Blog. (2018). Financial reports vs. management reports: What’s the difference? Access Address: https://www.growthforce.com/blog/financial-reports-management-reports-differences, (30 March 2020).
dc.citation Hales, J. A. (2005). Accounting and financial analysis in the hospitality industry. Oxford: Butterworth–Heinemann.
dc.citation Harris, P. and Mongiello, M. (2006). Accounting and financial management: Developments in the international hospitality industry. Cornwall: MPG Books.
dc.citation Jawabreh, O. A. and Alrabei, A. M. (2012). The impact of accounting information system in planning, controlling and decision-making processes in Jodhpur Hotels. Asian Journal of Finance & Accounting, 4(1), 173-188. doi:10.5296/ajfa.v4i1.1435.
dc.citation Kabir, S. M. S. (2016). Basic guidelines for research: An introductory approach for all disciplines. Bangladesh: Book Zone Publication.
dc.citation Kaplan, R. S. and Norton, D. P. (1992). The balanced scorecard: Measures that drive performance. Harward Business Review, 70(1), 71-79.
dc.citation King, N. (2004) Using templates in the thematic analysis of text. C. Cassels and G. Symon (Ed.) Essential guide to qualitative methods in organizational research in (256-270), London: Sage.
dc.citation Koç, Y. (1986). Genel muhasebe. Ankara: Turhan Kitapevi.
dc.citation Liamputtong, P. (2013). Qualitative research methods. South Melbourne: Oxford University Press.
dc.citation Manachynska, Y. (2016). Decentralized reporting at hotel ındustry enterprises. Accounting-Analysis-Audit, 1 (61), 210-217.
dc.citation Marks, D. F. and Yardley, L. (2004). Research methods for clinical and health psychology. London: Sage Publications.
dc.citation Marshall, C. and Rossman, G. B. (2016). Designing qualitative research. Thousand Oaks, CA: Sage Publications.
dc.citation Moncarz, E. S. (1988). Understanding annual reports of hospitality firms, Hospitality Review, 6(1), 32-41.
dc.citation Morgan, D. L. and Morgan, R. K. (2008). Single-case research methods for the behavioral and health sciences. Thousand Oaks, CA: Sage Publications.
dc.citation Neuendorf, K. A. (2019). Content analysis and thematic analysis. P. Brough (Ed.), Research methods for applied psychologists: Design, analysis and reporting in (211-223), New York: Routledge.
dc.citation Neuman, L. W. (2014). Social research methods: Qualitative and quantitative approaches. Essex: Pearson Education Limited.
dc.citation Neuman, W. L. and Robson, K. (2014). Basics of social research. Toronto: Pearson Canada.
dc.citation Okutmuş, E. and Uyar, S. (2014). Yiyecek ve içecek departmanında yapılan bir hilenin tespiti: Vaka analizi. Mali Çözüm Dergisi, 1(3), 35- 54.
dc.citation Özden, M. Y. and Durdu, L. (2016). Eğitimde üretim tabanlı çalışmalar için nitel araştırma yöntemleri. Ankara: Anı Yayıncılık.
dc.citation Pajrok, A. (2008). Financial reporting in the lodging ındustry from the segment reporting aspect, Annales Universitatis Apulensis Series Oeconomica, 1(10), 13-18. doi:10.29302/oeconomica.2008.10.1.13
dc.citation Parmenter, D. (2010). Key performance indicators: Developing, implementing and using winning KPIs. New Jersey: Hoboken.
dc.citation Patton, M. Q. (2005). Qualitative Research. New York: John Wiley & Sons, Ltd.
dc.citation Patton, M. Q., (2014), Qualitative research & evaluation methods integrating theory and practice, Thousand Oaks, CA: Sage.
dc.citation Patton, MQ. (2002). Qualitative research and evaluation methods. Thousand Oaks, CA: Sage Publications.
dc.citation Pavlatos, O. and Paggios, I. (2007). Cost accounting in Greek hotel enterprises: An empirical approach. Tourismos: An International Multidisciplinary Journal of Tourism, 2(2), 39-59.
dc.citation Pavlatos, O. and Paggios, I. (2009). A survey of factors influencing the cost system design in hotels, International Journal of Hospitality Management, 28(1), 263-271.
dc.citation Persic, M., Jankovic, S. and Poldurgovac, K. (2012). Implementation of segment reporting standards in the hospitality ındustry: A comparative study. Tourism & Hospitality Management Conference Proceedings, 22(3), 30- 39.
dc.citation Persic, M., Jankovic, S. and Vlasic, D. (2013). Accounting standards as a support for quality decision making. Dubrovnik International Economic Meeting, 1(1), 1-24.
dc.citation Potter, G., and Schmidgall, R. S. (1999). Hospitality management accounting: Current problems and future opportunities. International Journal of Hospitality Management, 18(11), 387-400.
dc.citation Riley, M. (1999). Know your customer. Financial Executive, 15(1), 38–42.
dc.citation Ritchie, J. and Lewis, J. (2003). Qualitative research practice: A guide for social science students and researchers. London: Sage.
dc.citation Seidler, J. (1974). On using informants: a technique for collecting quantitative data and controlling measurement error in organization analysis. American Sociological Review, 39: 816-831.
dc.citation Spradley, J. P. (1979). The ethnographic interview. Holt, Rinehart & Winston; New York.
dc.citation Stake, R. E. (2010). Qualitative research, studying how things work. London: The Guilford Press.
dc.citation Tripadvisor Travel Portal. (2020). Business Hotels in Izmir. Access address: https://www.tripadvisor.com.tr/Hotelsg298006zff7Izmir_Izmir_Province_Turkish_Aegean_CoastHotels.html, (03.04.2020).
dc.citation Walsh, P. (1996). Finding key performance drivers: Some new tools, Total Quality Management, 7(5), 509-520.
dc.citation Yoopetch, C. and Mingkwan, N. (2014). Understanding the management of cash, debt and profitability of small and medium hospitality enterprises in Thailand. International Journal of Business and Economics, 6(2), 147-173.


Files in this item

Files Size Format View

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record

Search DSpace


Advanced Search

Browse

My Account