Type of Submission
The purpose of this paper is to examine the extent to which potential factors affect the adoption of ABC systems. An empirical survey was conducted on a sample of 85 leading hotels enterprises in Greece. Results show that the adoption of ABC systems is positively associated with the extent of use of strategic management accounting techniques and with cost structure. No association was found between the adoption of ABC systems and the importance of cost data, level of price competition and size.
"The Impact of Strategic Management Accounting and Cost Structure on ABC Systems in Hotels,"
Journal of Hospitality Financial Management:
2, Article 4.
Available at: http://scholarworks.umass.edu/jhfm/vol19/iss2/4