Otel İşletmelerinde Yönetim Kontrol Sisteminin İşletme Performansına Etkisi
The Effect of Management Control System on Performance in Hotel Busınesses

Summary/Abstract: Purpose – This study, it is aimed to investigate the effect of the sub-dimensions of the management control system on the business performance in 5-star hotel businesses. Design/methodology/approach – The research was conducted on 5-star hotel businesses operating in Turkey. The questionnaire form was used as a data collection technique. The questionnaire form used in the research generally consists of two main parts. In the first part, there are demographic questions, while in the second part there are scale questions about the subject of the research. The questions in the scales were arranged according to a 7-point Likerttype rating scale. As a result of the questionnaires collected from the hotel businesses, 266 questionnaires ready for analysis were obtained. The data obtained in the research were analyzed through statistical package programs. Findings – As a result of the research, it has been observed that the belief system and interactive control system, which are sub-dimensions of the management control system, have a significant effect on business performance. Discussion – If the management control system is used in a coordinated, it is recommended to use the system efficiently for hotel managers, since it is a system that can be beneficial for hotel businesses.

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