Management Control Systems and Contextual Variables in the Hospitality Industry.

Main Article Content

Hasan Fauzi Mostaq M. Hussain Lois Mahoney

Abstract

This paper examines management control systems (MCS) in the Indonesian hospitality sector. More specifically, we examined the relationships between MCS and the contextual variables of environment, technology, structure, size, strategy and culture. We found that higher levels of technology, structure, and culture were related to more sophisticated MCS, while size was related to more traditional MCS. The present study is an extension of previous contingency-based studies that focused on just one aspect of contingency, instead of considering six contextual factors that may affect MCS. Furthermore, this paper contributes to a fuller understanding of MCS practices in Indonesia and the hospitality industry, and helps management determine the most effective MCS design.

Article Details

How to Cite
FAUZI, Hasan; HUSSAIN, Mostaq M.; MAHONEY, Lois. Management Control Systems and Contextual Variables in the Hospitality Industry.. Asia-Pacific Management Accounting Journal, [S.l.], v. 6, n. 2, p. 63-83, dec. 2011. ISSN 2550-1631. Available at: <http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/62>. Date accessed: 17 jan. 2018.
Section
Management Accounting