Identifying and Investigating Variables Affecting the Financial Performance of Tourism Enterprises
The purpose of this study was to examine the relationship between managers' financial behavior and the financial performance of tourism industry enterprises. Specifically, the influencing variables and criteria were identified through the use of library studies, and the variables were identified for the initial model design based on the opinions of nine experts. Next, the variables were stratified using the structural-interpretive modeling approach, and the partial least squares method was used by SMART-PLS3 software to statistically verify and validate the structural interpretive model. The sampling method used in this article is theoretical saturation and snow. The study's findings suggest that financial behavior and attitude can both enhance the financial performance of tourism businesses and managers, and that financial behavior can also have a positive impact on performance. The finances of intermediary companies can also be impacted by financial behavior and attitude. As a result, tourism managers should work to improve their financial behavior and financial literacy in order to be successful in both financial planning and financial performance.
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