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 language | English |
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Pages (from-to) | 140-152 |
Number of pages | 13 |
Journal | International Journal of Hospitality Management |
Volume | 33 |
Issue number | 1 |
DOIs | |
Publication status | Published - 2013 |