Matches in SemOpenAlex for { <https://semopenalex.org/work/W2580228522> ?p ?o ?g. }
Showing items 1 to 81 of
81
with 100 items per page.
- W2580228522 endingPage "784" @default.
- W2580228522 startingPage "757" @default.
- W2580228522 abstract "The interaction of Information Technology (IT) and contemporary management accounting systems is an emerging research area. This paper aims at exploring the interaction effect of Accounting Information Systems (AIS) user satisfaction and Activity-Based Costing (ABC) use on hotel financial performance. We empirically test the above relationship in Greek hotel industry, because its highly competitive and information-intensive nature is characterized by the necessity for useful and accurate cost accounting information. Using hierarchical regression analysis, results suggest that when ABC use interacts with AIS user satisfaction, hotel financial performance is improved. On the contrary, AIS user satisfaction and ABC use have no significant association with financial performance when they act independently. This study fills a gap in the literature by developing a new framework that combines IS user satisfaction theory (IS Success Model) and contemporary management accounting techniques. Moreover, it underlines the role of AIS user satisfaction as an enabler of ABC. Finally, our findings extend the hospitality accounting literature, since empirical research on ABC is limited in the hotel industry." @default.
- W2580228522 created "2017-02-03" @default.
- W2580228522 creator A5007137456 @default.
- W2580228522 creator A5033566352 @default.
- W2580228522 creator A5074188766 @default.
- W2580228522 creator A5075444358 @default.
- W2580228522 date "2016-01-01" @default.
- W2580228522 modified "2023-10-02" @default.
- W2580228522 title "The Interaction Effect of Accounting Information Systems User Satisfaction and Activity-Based Costing Use on Hotel Financial Performance: Evidence from Greece" @default.
- W2580228522 hasPublicationYear "2016" @default.
- W2580228522 type Work @default.
- W2580228522 sameAs 2580228522 @default.
- W2580228522 citedByCount "2" @default.
- W2580228522 countsByYear W25802285222017 @default.
- W2580228522 countsByYear W25802285222020 @default.
- W2580228522 crossrefType "posted-content" @default.
- W2580228522 hasAuthorship W2580228522A5007137456 @default.
- W2580228522 hasAuthorship W2580228522A5033566352 @default.
- W2580228522 hasAuthorship W2580228522A5074188766 @default.
- W2580228522 hasAuthorship W2580228522A5075444358 @default.
- W2580228522 hasConcept C107457646 @default.
- W2580228522 hasConcept C121955636 @default.
- W2580228522 hasConcept C144133560 @default.
- W2580228522 hasConcept C149229913 @default.
- W2580228522 hasConcept C15744967 @default.
- W2580228522 hasConcept C162853370 @default.
- W2580228522 hasConcept C163867264 @default.
- W2580228522 hasConcept C164624739 @default.
- W2580228522 hasConcept C201025465 @default.
- W2580228522 hasConcept C22607594 @default.
- W2580228522 hasConcept C41008148 @default.
- W2580228522 hasConcept C542102704 @default.
- W2580228522 hasConcept C63880386 @default.
- W2580228522 hasConcept C74275925 @default.
- W2580228522 hasConcept C94107157 @default.
- W2580228522 hasConceptScore W2580228522C107457646 @default.
- W2580228522 hasConceptScore W2580228522C121955636 @default.
- W2580228522 hasConceptScore W2580228522C144133560 @default.
- W2580228522 hasConceptScore W2580228522C149229913 @default.
- W2580228522 hasConceptScore W2580228522C15744967 @default.
- W2580228522 hasConceptScore W2580228522C162853370 @default.
- W2580228522 hasConceptScore W2580228522C163867264 @default.
- W2580228522 hasConceptScore W2580228522C164624739 @default.
- W2580228522 hasConceptScore W2580228522C201025465 @default.
- W2580228522 hasConceptScore W2580228522C22607594 @default.
- W2580228522 hasConceptScore W2580228522C41008148 @default.
- W2580228522 hasConceptScore W2580228522C542102704 @default.
- W2580228522 hasConceptScore W2580228522C63880386 @default.
- W2580228522 hasConceptScore W2580228522C74275925 @default.
- W2580228522 hasConceptScore W2580228522C94107157 @default.
- W2580228522 hasIssue "4" @default.
- W2580228522 hasLocation W25802285221 @default.
- W2580228522 hasOpenAccess W2580228522 @default.
- W2580228522 hasPrimaryLocation W25802285221 @default.
- W2580228522 hasRelatedWork W1603750358 @default.
- W2580228522 hasRelatedWork W1673223973 @default.
- W2580228522 hasRelatedWork W2018165958 @default.
- W2580228522 hasRelatedWork W2020629236 @default.
- W2580228522 hasRelatedWork W2047959423 @default.
- W2580228522 hasRelatedWork W2063416284 @default.
- W2580228522 hasRelatedWork W2077151032 @default.
- W2580228522 hasRelatedWork W2220099920 @default.
- W2580228522 hasRelatedWork W2466297518 @default.
- W2580228522 hasRelatedWork W2551988361 @default.
- W2580228522 hasRelatedWork W2562156901 @default.
- W2580228522 hasRelatedWork W2590393938 @default.
- W2580228522 hasRelatedWork W2740296138 @default.
- W2580228522 hasRelatedWork W2912312288 @default.
- W2580228522 hasRelatedWork W2937025855 @default.
- W2580228522 hasRelatedWork W3019899653 @default.
- W2580228522 hasRelatedWork W3031796340 @default.
- W2580228522 hasRelatedWork W3095137730 @default.
- W2580228522 hasRelatedWork W3112401583 @default.
- W2580228522 hasRelatedWork W3184029421 @default.
- W2580228522 hasVolume "15" @default.
- W2580228522 isParatext "false" @default.
- W2580228522 isRetracted "false" @default.
- W2580228522 magId "2580228522" @default.
- W2580228522 workType "article" @default.