Applying accounting management for hotels: Empirical evidence in Da Nang city, Vietnam
The purpose of this study is to determine the influence of factors on the application of management accounting for hotel business enterprises in the city of Da Nang in Vietnam. The results show that the following factors are arranged in a descending manner in terms of the degree to which management...
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doaj-a416423fac1b498e90047370980ea16a2020-11-25T01:14:50ZengAfricaJournalsAfrican Journal of Hospitality, Tourism and Leisure2223-814X2020-03-0192Applying accounting management for hotels: Empirical evidence in Da Nang city, Vietnam Le Anh Tuan 0https://orcid.org/0000-0002-0770-4671Nguyen Huu Phu 1https://orcid.org/0000-0001-5416-4922Nguyen Xuan Hung 2Nguyen Thi Huyen Tram 3Duy Tan University Da Nang city, Vietnam Duy Tan University Da Nang city, Vietnam University of Economics Ho Chi Minh City Ho Chi Minh city, Vietnam HCMC University of Technology and Education Ho Chi Minh city, Vietnam The purpose of this study is to determine the influence of factors on the application of management accounting for hotel business enterprises in the city of Da Nang in Vietnam. The results show that the following factors are arranged in a descending manner in terms of the degree to which management accounting is used: (1) Legal provisions; (2) Organizational structure of the enterprise; (3) Accounting staff qualifications; (4) Competitive pressure; (5) Firm size and (6) Facilities. The results of this study may help city managers, as well as hotel managers to make appropriate policies in the application of management accounting in businesses as this is a critically important aspect that will boost sustainability and efficiency. https://www.ajhtl.com/uploads/7/1/6/3/7163688/article_23_vol_9_2__2020_vietnam.pdfmanagement accountinghotelda nangefficiencysustainability |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Le Anh Tuan Nguyen Huu Phu Nguyen Xuan Hung Nguyen Thi Huyen Tram |
spellingShingle |
Le Anh Tuan Nguyen Huu Phu Nguyen Xuan Hung Nguyen Thi Huyen Tram Applying accounting management for hotels: Empirical evidence in Da Nang city, Vietnam African Journal of Hospitality, Tourism and Leisure management accounting hotel da nang efficiency sustainability |
author_facet |
Le Anh Tuan Nguyen Huu Phu Nguyen Xuan Hung Nguyen Thi Huyen Tram |
author_sort |
Le Anh Tuan |
title |
Applying accounting management for hotels: Empirical evidence in Da Nang city, Vietnam |
title_short |
Applying accounting management for hotels: Empirical evidence in Da Nang city, Vietnam |
title_full |
Applying accounting management for hotels: Empirical evidence in Da Nang city, Vietnam |
title_fullStr |
Applying accounting management for hotels: Empirical evidence in Da Nang city, Vietnam |
title_full_unstemmed |
Applying accounting management for hotels: Empirical evidence in Da Nang city, Vietnam |
title_sort |
applying accounting management for hotels: empirical evidence in da nang city, vietnam |
publisher |
AfricaJournals |
series |
African Journal of Hospitality, Tourism and Leisure |
issn |
2223-814X |
publishDate |
2020-03-01 |
description |
The purpose of this study is to determine the influence of factors on the application of management accounting for hotel business enterprises in the city of Da Nang in Vietnam. The results show that the following factors are arranged in a descending manner in terms of the degree to which management accounting is used: (1) Legal provisions; (2) Organizational structure of the enterprise; (3) Accounting staff qualifications; (4) Competitive pressure; (5) Firm size and (6) Facilities. The results of this study may help city managers, as well as hotel managers to make appropriate policies in the application of management accounting in businesses as this is a critically important aspect that will boost sustainability and efficiency. |
topic |
management accounting hotel da nang efficiency sustainability |
url |
https://www.ajhtl.com/uploads/7/1/6/3/7163688/article_23_vol_9_2__2020_vietnam.pdf |
work_keys_str_mv |
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