Management accounting reports and hospitality industry development in Nigeria

Kenneth Enoch Okpala


Purpose: The limited research interest in the hospitality industry has prevented the conclusion on the relationship between management accounting reports and the industry development in Nigeria. This study examines the effect of management accounting reports on the development of the quoted hotels in Nigeria.

Design/Methodology/approach: This paper made use of primary data collected from 164 selected management staff of the four quoted hotels in Nigeria. A response rate of 112 copies of questionnaire representing 68.29% was achieved. Regression analysis technique was employed to measure the strength of the association between the variables.

Results: The results revealed that management accounting reports has a significant relationship with the development experienced by quoted hotels in Nigeria.

Limitations: This study suffers from some limitations. The first is the small size of the population. Secondly, the study concentrated on quoted hotels in Nigeria which account for about 3% of the hotels in Nigeria. Result may differ if other hotels are included in the study.

Practical implications: The study concluded that management accounting reports has given quoted hotels a competitive advantage.

Originality/value: The few existing studies conducted on development of hotels in Nigeria were measured in terms of overall guest satisfaction with services rendered. This study took a step further to analyze the effects of service pricing, optimal liquidity and service contribution determination on the quoted hotels client base, investment behaviour and profitability leading development of the subsector in Nigeria. These issues were omitted in the previous studies. 


Keywords: Management Accounting Reports, Hospitality Industry, Quoted Hotels.




Título: "Relatórios de contabilidade de gestão e desenvolvimento do setor da hospitalidade na Nigéria"


Objetivos: O interesse limitado da pesquisa no setor de hospitalidade impediu a conclusão sobre a relação entre os relatórios contábeis gerenciais e o desenvolvimento do setor na Nigéria. Este estudo examina o efeito dos relatórios contábeis gerenciais no desenvolvimento dos hotéis citados na Nigéria.

Desenho/metodologia/abordagem: Este artigo utilizou dados primários coletados de 164 funcionários selecionados da gerência dos quatro hotéis citados na Nigéria. Foi alcançada uma taxa de resposta de 112 cópias do questionário representando 68,29%. A técnica de análise de regressão foi empregada para medir a força da associação entre as variáveis.

Resultados: Os resultados revelaram que os relatórios contábeis gerenciais têm uma relação significativa com o desenvolvimento experimentado pelos hotéis citados na Nigéria.

Limitações: Este estudo sofre de algumas limitações. O primeiro é o tamanho pequeno da população. Em segundo lugar, o estudo concentrou-se nos hotéis citados na Nigéria, que representam cerca de 3% dos hotéis na Nigéria. O resultado pode ser diferente se outros hotéis forem incluídos no estudo.

Implicações: o estudo concluiu que os relatórios contábeis gerenciais deram aos hotéis citados uma vantagem competitiva.

Originalidade/valor: os poucos estudos existentes realizados sobre o desenvolvimento de hotéis na Nigéria foram medidos em termos de satisfação geral dos hóspedes com os serviços prestados. Este estudo deu um passo adiante para analisar os efeitos do preço do serviço, determinação ideal de liquidez e contribuição do serviço na base de clientes de hotéis citados, comportamento de investimento e lucratividade, levando ao desenvolvimento do subsetor na Nigéria. Esses problemas foram omitidos nos estudos anteriores.


Palavras-chave: Relatórios de Contabilidade de Gestão, Setor Hoteleiro, Hotéis citados.

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