جستجوی مقالات مرتبط با کلیدواژه "صنعت هتل داری" در نشریات گروه "حسابداری"

At present, many environmental issues worthy of attention threaten the future of mankind, and therefore, the development of methods and standards to deal with environmental issues in companies and organizations is expanding. Studies that examine the environmental concerns of companies have often focused on manufacturing industries and service companies have attracted less attention. The main goal of this research is to evaluate and rank the challenges of implementing environmental management accounting (EMA) in 3–5-star hotels in Yazd. The research method is survey and qualitative. The statistical population of the research includes specialists and experts in the field of hotel management. Sampling from this community was done purposefully and finally 12 experts were selected. First, by reviewing the literature and theoretical background, the challenges of EMA implementation were identified in the form of 7 main challenges and 45 sub-challenges. A researcher-made questionnaire was compiled with 45 questions related to the challenges of EMA implementation, including technical (6 questions), cultural (5 questions), financial (4 questions), accounting (6 questions), managerial-organizational (13 questions), legal-strategic (7 questions) and individual-psychological (4 questions). The challenges were evaluated with the help of experts' opinions and using the fuzzy Delphi method, as a result of which 16 sub-challenges were extracted and ranked using the definite mean method. Then the main challenges were ranked by the Copeland technique. The results of Copeland's method showed that legal-strategic and cultural challenges are the most important, and individual-psychological challenges are the least important challenges facing the implementation of EMA in hotels.

The implementation of financial and nonfinancial perspectives of Balanced scorecard(BSC) is investigated in this study. The extent of using these perspectives is reported at 39 good quality hotels by queationaire and using statistical nonparametric techniques(such as Friedman and Kruskal Wallis statistics). The results show that although the BSC is not implemented in the sample hotels, but the following aspects are more considered by the managers: asset management programs as a financial aspect, keeping safety programs as an internal process aspect, separation of duties and delegating tasks as the learnings and growth perspective and customer consideration(customer attraction, customer preservation and handling customer complaints). These findings help managers in this indusry to perform evaluation and setting strategy.