Customer satisfaction through management accounting practices in the hotel industry

Salumah Nain and Rasid Mail and Nelson Lajuni and Stephen Sondoh Jr (2020) Customer satisfaction through management accounting practices in the hotel industry. International Journal of Academic Research in Accounting, Finance and Management Sciences, 10 (3). pp. 510-526. ISSN 2225-8329 (Submitted)

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Abstract

The role of management accounting practices in enhancing customer satisfaction has often been overlooked by many. Therefore, this study aims to examine the antecedent role of management accounting practices and their influence on customer satisfaction. Non-probability purposive sampling technique was used to identify the respondents among hotel accounting staffs in Malaysia (N = 200) to examine the customers' satisfaction through management accounting practices in the hotel industry. The current data is analyzed by utilizing Partial Least Square Structural Equation Modeling (PLS-SEM) using the SmartPLS version 3.0 application. The results indicate that management accounting practices had significant effects on customer satisfaction. The findings provide a better understanding of the antecedent role of management accounting practices and their influence on hotel's customer satisfaction. Limitations and contributions are also discussed to justify the significance of this research.

Item Type: Article
Uncontrolled Keywords: Antecedent , Management accounting practices , Customer satisfaction , Hotel
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HF Commerce
Divisions: FACULTY > Faculty of Business, Economics and Accounting
Depositing User: DG MASNIAH AHMAD -
Date Deposited: 20 May 2021 11:01
Last Modified: 20 May 2021 11:01
URI: http://eprints.ums.edu.my/id/eprint/26992

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