Title: Customer accounting and marketing performance measures usage in the hotel industry in the USA

Authors: Emre Cengiz; Funda Oduncuoglu; Mehmet Ali Koseoglu

Addresses: Soke Faculty of Business, Aydin Adnan Menderes University, Aydin, Turkey ' Soke Faculty of Business, Aydin Adnan Menderes University, Aydin, Turkey ' School of Hotel and Tourism Management, Hong Kong Polytechnic University, Hong Kong

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.

Keywords: real estate investment trust; REIT; customer accounting; customer satisfaction; hotel industry; customer profitability; USA.

DOI: 10.1504/IJLTM.2020.111489

International Journal of Leisure and Tourism Marketing, 2020 Vol.7 No.1, pp.4 - 25

Received: 28 May 2019
Accepted: 28 Aug 2019

Published online: 18 Nov 2020 *

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