Andreev K.A.Published in:
Russian Journal of Entrepreneurship
– Volume 18, Number 22 (November 2017)

JEL classification: L83, L86, M15

Keywords: ABC, efficiency, hotel business, information systems


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Abstract:

The interaction between information technologies and management accounting systems is a relevant research topic within the scientific community. This article is aimed at studying the result of the interaction of information accounting systems (IAS) in terms of user satisfaction and the ABC method in a hotel enterprise. The results obtained by the method of hierarchical regression analysis show that when in a hotel is applied the ABC method in combination with the model of information accounting system (IAS), the financial performance of the hotel improves. And vice versa, when using these models separately from each other, their impact on financial indicators becomes insignificant. This study is aimed at developing a new model that combines the user satisfaction theory (model of IS success ) and modern techniques of management accounting. Moreover, it stresses and considers the satisfaction of IS user as a means to use the ABC method.

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