THE INTERACTIVE EFFECT OF MARKET COMPETITION AND USE OF MAS INFORMATION ON PERFORMANCE: EVIDENCE FROM THE UPSCALE HOTELS

This study examined the combined effect of market competition and managers ’ use of the information (provided by management accounting system, or MAS) on departmental per-formance in four- and five-star hotels and resorts in Australia. A self-administered postal survey was used to collect the data from Room Department and Food and Beverage Department managers working in large hotels and resorts. Usable questionnaires from 112 department managers working in 56 large hotels and resorts were received. Although the results reveal a significant combined (interaction) effect of market competition and managers ’ use of the information (provided by MAS) on nonfinancial performance, no such effect was found for the financial performance. In addition, the results indicated that controlling for different demographic variables did not alter the results for nonfinancial and financial performance