Customer Accounting and Marketing Performance Measures in the Hotel Industry: Evidence from Australia

Lisa Mcmanus

    Research output: Contribution to journalArticle

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    Abstract

    Increasingly competitive environments have focused hotel managers’ attention on gaining competitive advantage by maximising the potential of their customer base. This paper provides the results of a study of the use and antecedents of customer accounting and marketing performance measures in the Australian hotel industry. The findings of a survey of 165 Australian hotel managers provide evidence that large, highly market orientated hotels with a decentralised structure use more customer focused accounting and marketing practices. Additionally, support was also found for a significant positive relationship between market orientation and a prospector-type strategy, as well as market orientation and both financial and non-financial performance.
    Original languageEnglish
    Pages (from-to)140-152
    Number of pages13
    JournalInternational Journal of Hospitality Management
    Volume33
    Issue number1
    DOIs
    Publication statusPublished - 2013

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