Title: Influence of cost accounting information on management decision making of hotel services in South East, Nigeria

Authors: Honesta Chidiebere Anorue; Ernest O. Ugwoke; Oliver Okechukwu Okanazu

Addresses: Department of Business Education, University of Nigeria, Nsukka, 41001, Nigeria ' Department of Business Education, University of Nigeria, Nsukka, 41001, Nigeria ' Department of Business Education, University of Nigeria, Nsukka, 41001, Nigeria

Abstract: Unarguably, the success of every business enterprise, including hotel/guest houses among others depends on the quality of decisions made by their management. The study determined the influence of cost accounting information on management decisions of hotel services in South East, Nigeria. The study was conducted using a descriptive survey research design. A sample size of 375 respondents was drawn from the population using two stage sampling procedure. The mean (X) and standard deviation (SD) was used to analyse the data, and the null hypotheses were tested using analysis of variance (ANOVA) at 0.05 level of significance. Generally, the study found that cost accounting information has low influence on management decision making of hotel services in South East. Based on the results, it was suggested that the hotel management team should place a greater emphasis on service decisions towards customer satisfaction and adapt to other strong motivating approaches in order to improve quality.

Keywords: hotel services; management; decision making; cost accounting information; CAI; service quality; service pricing; customer satisfaction.

DOI: 10.1504/IJSOM.2025.147015

International Journal of Services and Operations Management, 2025 Vol.51 No.3, pp.337 - 357

Received: 23 Jun 2022
Accepted: 24 Jun 2022
Published online: 10 Jul 2025 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article