أثر تطوير الأنظمة المحاسبية على الأداء المالي في المنشآت الفندقية (دراسة ميدانية على سلسلة فنادق فئة الخمس نجوم في الأردن) The Impact of Accounting Systems Development on the Performance Financial of Hotel Facilities (A Field Study on a Series of Five-Star Hotels in Jordan)

حمدان, حسام عيسى عبد الرحمن (2014) أثر تطوير الأنظمة المحاسبية على الأداء المالي في المنشآت الفندقية (دراسة ميدانية على سلسلة فنادق فئة الخمس نجوم في الأردن) The Impact of Accounting Systems Development on the Performance Financial of Hotel Facilities (A Field Study on a Series of Five-Star Hotels in Jordan). Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to identifies the impact of accounting systems development on the performance financial of hotel facilities. To achieve the objective of the study and testing of hypotheses , the researcher dealing with two types of data are of secondary data and primary data , the study population consisted of all hotel facilities five-star Jordan 's 12 hotels , while the study sample selected from financial managers and accountants in those facilities and consisted of ( 95 ) responsive . The study found a number of results , notably: the presence of a statistically significant effect for the development of accounting systems on the financial performance of the hotel facilities . As it turns out that the development of accounting systems contribute to the development of performance management in the enterprise and helps in the process of development and change in the work of established and in give workers new skills to work to improve performance , as well as showing that the development of accounting systems contribute to the rewards of people and increase their salaries and contribute to raise the efficiency of the performance of the enterprise and help facilitate the process of strategic ن decision-making at the facility, and also contributes to improve the effectiveness of the management process (planning, organization, leadership , control ) which is made at the facility. In light of these findings the study recommends emphasizing the importance of the senior management in the property sufficient to grant autonomy to exercise control over the development of accounting systems . And the need for senior management in the property direct supervision on the development of accounting systems to determine the extent of compliance.

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