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2021 | OriginalPaper | Buchkapitel

The Stages of Management Accounting Evolution in Taiwan’s Hotel Industry: Evidence from Taipei City

verfasst von : Hsuan-Lien Chu, She-Chih Chiu

Erschienen in: Management Accounting in China and Southeast Asia

Verlag: Springer International Publishing

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Abstract

This study investigates how management accounting in the hotel industry has evolved in Taiwan. We use hotels in Taipei City as the sample because, as capital of Taiwan, Taipei City is where most medium- and large-sized hotels are located. The focus on Taipei City provides a valuable opportunity to reduce any potential size effect. Based on the evolution model proposed by the International Federation of Accountants (IFAC), the study shows that the majority of sampled hotels are moving from cost determination and financial control tools toward provision of information for management planning and control practices. However, 23.3% of the sample hotels have moved toward a more sophisticated role, creating value through an effective resource usage.

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Metadaten
Titel
The Stages of Management Accounting Evolution in Taiwan’s Hotel Industry: Evidence from Taipei City
verfasst von
Hsuan-Lien Chu
She-Chih Chiu
Copyright-Jahr
2021
Buch
Management Accounting in China and Southeast Asia

Print ISBN: 978-3-030-66244-8

Electronic ISBN: 978-3-030-66245-5

Copyright-Jahr: 2021

DOI
https://doi.org/10.1007/978-3-030-66245-5_5