Mohamed, Rapiah and Muhammad Jamil, Che Zuriana (2014) Key performance indicators in some selected Malaysian small medium hotel industry. In: International Management Accounting Conference VII, 2-3 December 2014, Hotel Bangi-Putrajaya, Malaysia.
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Abstract
In recent years, performance measurement systems (PMS) have received much attention from researchers and practitioners.However, prior literature more focus on the PMS in large corporation, and, very little research done in small medium enterprises (SME).This paper reports the results of an empirical study on the key performance indicators employed in small medium hotel enterprises.The data were collected using a mail survey to the hotel managers. The finding indicates that small hotels adopt multi-dimensional of performance indicators that combined both financial and non-financial measures. The result also shows that multi-dimensional performance indicators has a positive correlation with hotel’s performance.
Item Type: | Conference or Workshop Item (Paper) |
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Additional Information: | ISBN:978-983-3198-85-6 Organized by: School of Accounting Faculty Economics & Management Universiti Kebangsaan Malaysia. |
Uncontrolled Keywords: | Performance measurement systems, key performance indicators, small medium enterprise |
Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Tunku Puteri Intan Safinaz School of Accountancy (TISSA) |
Depositing User: | Dr. Rapiah Mohamed |
Date Deposited: | 29 Feb 2016 09:22 |
Last Modified: | 18 Apr 2016 02:48 |
URI: | https://repo.uum.edu.my/id/eprint/17385 |
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