... adapted to multinational hotel companies, because of their organisation features, i.e. a network spread in different environments, and partially shapes the management accounting choices of performance indicators at various levels in the organisation. Research limitations/implications The limitations...

...Paul Collier; Alan Gregory Explores the use which is made of strategic management accounting in the hotel sector through case studies at six major UK hotel groups. Uses the definition of strategic management accounting –“the provision and analysis of management accounting data relating to business...