Theoretical and Applied Economics
No. 9 / 2013 (586)
The impact of accounting information on managerial decisions – Empirical study conducted in the hospitality industry entities in Romania
1 Decembrie 1918 University, Alba Iulia
Carmen SCORŢE
University of Oradea, Oradea
Ioana MEŞTER
University of Oradea, Oradea
Abstract. 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.
Keywords: accounting information; accounting management; managers; hospitality industry.
Contents
- The impact of accounting information on managerial
decisions – Empirical study conducted in the hospitality
industry entities in Romania
Sorin BRICIU
Carmen SCORŢE
Ioana MEŞTER
- Exchange rate volatility effects on export
competitiveness. Romanian Case
Anca GHERMAN
George ŞTEFAN
Adriana FILIP
- Do investors consider composite leading indicators?
Time series evidence from emerging countries
Mert TOPCU
Ulas UNLU
- Can Member States
unlock the national competitiveness
through export market share effects?
Angela Cristina POPA
Călin CANTEMIR
- Innovation – a national priority, supported
by the regional development agencies
Elena ENACHE
Cristian MOROZAN
- Pros and cons of using derivatives
Ramona GOGONCEA
Ioana-Diana PAUN
- Harmonization process in defining
small and medium-sized enterprises.
Arguments for a quantitative definition
versus a qualitative one
Maria-Mădălina BUCULESCU (COSTICĂ)
- Financial stability between liberalization
and regulation
Cristian IONESCU