The effect of strategic management accounting practices and integrated information systems on business performance in hospitality businesses

Abstract

Tourism is a sector that is important in terms of economic, social, and cultural development. In addition to playing a critical part in the growth of the economy, it is a significant means of international communication and social contact, and it is becoming increasingly popular. It is critical for the country's economic and political condition to be stable enough to inspire trust in order for tourist operations to continue to operate efficiently. On the other hand, raising the amount of money earned from tourism, lowering the expenses, and making better use of available resources are all things that businesses engaged in the tourist industry can influence to a certain extent, according to the World Tourism Organization. Accommodation firms are included in this research because they are critical to the existence and long-term viability of the tourist industry, they account for a significant portion of the sector's revenue, and they have a wide range of applications in the field of business management. The primary goal of the research is to examine the impact on company performance of strategic management accounting methods and integrated information systems employed by lodging firms. The level of usage of strategic management accounting tools and integrated information systems in hotels operating in Azerbaijan will be determined as a result of the research.