International Journal of Computer Applications
Foundation of Computer Science (FCS), NY, USA
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Volume 184 - Issue 33 |
Published: Oct 2022 |
Authors: Iranjali Samarakoon, Mano Weligodapola, Lasanthi Kapukotuwa |
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Iranjali Samarakoon, Mano Weligodapola, Lasanthi Kapukotuwa . Management Accounting Practices Adopted by Small Hoteliers in Sri Lanka. International Journal of Computer Applications. 184, 33 (Oct 2022), 16-27. DOI=10.5120/ijca2022922415
@article{ 10.5120/ijca2022922415, author = { Iranjali Samarakoon,Mano Weligodapola,Lasanthi Kapukotuwa }, title = { Management Accounting Practices Adopted by Small Hoteliers in Sri Lanka }, journal = { International Journal of Computer Applications }, year = { 2022 }, volume = { 184 }, number = { 33 }, pages = { 16-27 }, doi = { 10.5120/ijca2022922415 }, publisher = { Foundation of Computer Science (FCS), NY, USA } }
%0 Journal Article %D 2022 %A Iranjali Samarakoon %A Mano Weligodapola %A Lasanthi Kapukotuwa %T Management Accounting Practices Adopted by Small Hoteliers in Sri Lanka%T %J International Journal of Computer Applications %V 184 %N 33 %P 16-27 %R 10.5120/ijca2022922415 %I Foundation of Computer Science (FCS), NY, USA
The third-largest source of foreign exchange earnings in Sri Lanka is the tourism sector. [1] The tourist business in Sri Lanka is dominated by the small to medium sized hotel sector, which accounts for 75% of SM Enterprises. [2] In order to gain insights into the various management accounting practices used by small hoteliers, the researcher chose a sample of 10 small hotels with fewer than 100 employees from across Sri Lanka. A secondary goal of this research is to gauge the level of awareness of these practices among small hoteliers. In this study, 4 key criteria are used to measure awareness of management methods. Those are management accounting practices used to Create a Business Strategy, Planning and Control Techniques, and Decision Making strategies, Efficient Resource Usage, methods for performance evaluation.