COMPETITIVE STRATEGY, MANAGEMENT ACCOUNTING SYSTEM INFORMATION AND CUSTOMER-RELATED PERFORMANCE

Main Authors: Sitiwati, Riana, Manaf, Sodikin, Sutono, Sutono, Budhiutama, Ngurah Arya Teguh
Format: Book application/pdf Journal
Terbitan: UI Scholars Hub , 2017
Subjects:
Online Access: https://scholarhub.ui.ac.id/jaki/vol14/iss2/3
https://scholarhub.ui.ac.id/cgi/viewcontent.cgi?article=1394&context=jaki
ctrlnum jaki-1394
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format Book:Book
Book
File:application/pdf
File
Journal:Journal
Journal
author Sitiwati, Riana
Manaf, Sodikin
Sutono, Sutono
Budhiutama, Ngurah Arya Teguh
title COMPETITIVE STRATEGY, MANAGEMENT ACCOUNTING SYSTEM INFORMATION AND CUSTOMER-RELATED PERFORMANCE
publisher UI Scholars Hub
publishDate 2017
topic competitive strategy
MAS information
customer-related performance
url https://scholarhub.ui.ac.id/jaki/vol14/iss2/3
https://scholarhub.ui.ac.id/cgi/viewcontent.cgi?article=1394&amp;context=jaki
contents This study aims to analyse how competitive strategy and managerial use of the management accounting system (MAS) information may affect customer-related performance in the hotel industry. An online survey involving 116 hotel general managers (GMs) was conducted to collect data from 3- to 5-star hotels located in Indonesia. Additionally, in-depth interviews with 19 GMs were performed in order to enhance the validity of the research findings and make the discussion of the results more informative. Based on the analysis, the results revealed that managerial use of MAS information may enhance customer-related performance in the hotel industry after competitive strategy has been applied. This paper provides empirical evidence on the relationship between competitive strategy, managerial use of MAS information, and customer-related performance of hotel industry in Indonesia.
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