Customer accounting and marketing performance measures usage in the hotel industry in the USA
by Emre Cengiz; Funda Oduncuoglu; Mehmet Ali Koseoglu
International Journal of Leisure and Tourism Marketing (IJLTM), Vol. 7, No. 1, 2020

Abstract: This study investigates the use of customer accounting (CA) and marketing performance measures by focusing on hotels' ownership structure. The researchers surveyed hotels located in the USA. One hundred and ninety-one US hotel managers participated in the study. The findings showed no relationship between either financial or non-financial performance and CA and marketing performance measures. Real estate investment trust (REIT) hotels used CA more often than non-REIT hotels did. Furthermore, the control variable of size was significantly positively related to market performance measures usage but not CA usage. Although market orientation had a strong and positive impact on financial performance, no relationship was found between market orientation and non-financial performance.

Online publication date: Mon, 30-Nov-2020

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Leisure and Tourism Marketing (IJLTM):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com