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Customer accounting and marketing performance measures in the hotel industry: Evidence from Australia


McManus, L, Customer accounting and marketing performance measures in the hotel industry: Evidence from Australia, International Journal of Hospitality Management, 33 pp. 140-152. ISSN 0278-4319 (2013) [Refereed Article]

Copyright Statement

Copyright 2012 Elsevier Ltd.

DOI: doi:10.1016/j.ijhm.2012.07.007


Increasingly competitive environments have focused hotel managersí attention on gaining competitive advantage by maximising the potential of their customer base. This paper provides the results of a study of the use and antecedents of customer accounting and marketing performance measures in the Australian hotel industry. The findings of a survey of 165 Australian hotel managers provide evidence that large, highly market orientated hotels with a decentralised structure use more customer focused accounting and marketing practices. Additionally, support was also found for a significant positive relationship between market orientation and a prospector-type strategy, as well as market orientation and both financial and non-financial performance.

Item Details

Item Type:Refereed Article
Keywords:customer accounting, strategic management accounting, customer satisfaction, customer loyalty, customer profitability, hotel industry
Research Division:Commerce, Management, Tourism and Services
Research Group:Commercial services
Research Field:Hospitality management
Objective Division:Economic Framework
Objective Group:Management and productivity
Objective Field:Marketing
UTAS Author:McManus, L (Professor Lisa McManus)
ID Code:131820
Year Published:2013
Web of Science® Times Cited:29
Deposited By:TSBE
Deposited On:2019-04-08
Last Modified:2019-06-28

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