The Choice of Management Accounting Techniques in the Hotel Sector: The Role of Contextual Factors

Abstract

This article analyses the management accounting techniques that are currently being used by four and five star hotels, considering the role played by contextual factors in choosing them. For this reason, we have used a qualitative and explanatory methodology, studying multiple cases. The need for adequate, concise and specific information by part of the organizations, in the current environment, has propitiated the emergence of new management techniques.