Budgeting practices in the Turkish hospitality industry: An exploratory survey in the Antalya region

International Journal of Hospitality Management

Volumn 30, Issue 2, 2011, Pages 398-408

  Uyar, Ali ^a   Bilgin, Necdet ^b  

^a FATIH UNIVERSITY   (Turkey)

^b MUSTAFA KEMAL UNIVERSITY   (Turkey)

Author keywords

Budget; Budgeting; Hospitality industry; Hotels; Turkey

Indexed keywords

EID: 79751536433     PISSN: 02784319     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.ijhm.2010.07.011     Document Type: Article

References (42)

1. Abdel-Kader M., Luther R. Management accounting practices in the British food and drinks industry. British Food Journal 2006, 108(5):336-357.
2. Ahmad N.N.N., Suleiman N., Alwi N.M. Are budgets useful? A survey of Malaysian companies. Managerial Auditing Journal 2003, 18(9):717-724.
3. Bishop J. Beyond budgeting in practice. Chartered Accountants Journal 2004, (December):9.
4. Blumentritt T. Integrating strategic management and budgeting. Journal of Business Strategy 2006, 27(6):73-79.
5. Chenhall R.H. Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society 2003, 28(2/3):127-168.
6. Cruz I. How might hospitality organizations optimize their performance measurement systems?. International Journal of Contemporary Hospitality Management 2007, 19(7):574-588.
7. De Waal A.A. Is your organisation ready for beyond budgeting?. Measuring Business Excellence 2005, 9(2):56-67.
8. Dugdale D., Lyne S. Budgeting. Financial Management 2006, (November):32-35.
9. Ghosh B.C., Chan Y.-K. Management accounting in Singapore-well in place. Managerial Auditing Journal 1997, 12(1):16-18.
10. Haldma T., Laats K. Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management Accounting Research 2002, 13:379-400.
11. Hope J., Fraser R. Beyond budgeting. Strategic Finance 2000, 82(4):30-35.
12. Horngren C.T., Datar S.M., Foster G. Cost Accounting: A Managerial Emphasis 2006, Pearson Education, New Jersey, (Chapter 6). 12th ed.
13. Jones T.A. UK hotel operators use of budgetary procedures. International Journal of Contemporary Hospitality Management 1998, 10(3):96-100.
14. Jones T.A. Changes in hotel industry budgetary practice. International Journal of Contemporary Hospitality Management 2008, 20(4):428-444.
15. Jones T.A. Improving hotel budgetary practice-a positive theory model. International Journal of Hospitality Management 2008, 27:529-540.
16. Joshi P.L. The international diffusion of new management accounting practices: the case of India. Journal of International Accounting, Auditing Taxation 2001, 10:85-109.
17. Joshi P.L., Al-Mudhaki J., Bremser W.G. Corporate budget planning, control, and performance evaluation in Bahrain. Managerial Auditing Journal 2003, 18(9):737-750.
18. Joshi P.L., Com M. Budgetary practices in the banking sector in Bahrain: empirical research findings. Journal of Financial Management & Analysis 1997, 10(2):44-51.
19. Karadag E., Dumanoglu S. The productivity and competency of information technology in upscale hotels: the perception of hotel managers in Turkey. International Journal of Contemporary Hospitality Management 2009, 21(4):479-490.
20. Libby T., Lindsay R.M. Beyond budgeting or better budgeting?. Strategic Finance 2007, (August):47-51.
21. Libby T., Lindsay R.M. Budgeting: an unnecessary evil. CMA Management 2003, (March):30-33.
22. McVay G.J., Cooke D.J. Beyond budgeting in an IDS: the Park Nicollet experience. Healthcare Financial Management 2006, (October):100-110.
23. Neely A., Bourne M., Adams C. Better budgeting or beyond budgeting?. Measuring Business Excellence 2003, 7(3):22-28.
24. Oak S., Schmidgall R.S. Have budgetary controls in the US club industry changed from the mid-1980s to the twenty-first century?. International Journal of Contemporary Hospitality Management 2009, 21(4):411-421.
25. Pavlatos O., Paggios I. Management accounting practices in the Greek hospitality industry. Managerial Auditing Journal 2009, 24(1):81-98.
26. Player S. Why some organizations go beyond budgeting. The Journal of Corporate Accounting and Finance 2003, (March/April):3-9.
27. Pyhrr P.A. Zero-base budgeting: where to use it and how to begin. S.A.M. Advanced Management Journal 1976, (Summer):4-14.
28. Rickards R.C. Beyond budgeting: boon or boondoggle?. Investment Management and Financial Innovations 2006, 3(2):62-76.
29. Schmidgall R., Borchgrevink C., Zahl-Begnum O. Operations budgeting practices of lodging firms, in the United States and Scandinavia. International Journal of Hospitality Management 1996, 15(2):189-203.
30. Schmidgall R., DeFranco A. Budgeting and forecasting: current practice in the lodging industry. The Cornell Hotel and Restaurant Administration Quarterly 1998, 39(6):45-51.
31. Schmidgall R., Ninemeier J. Food-service budgeting: how the chains do it. The Cornell Hotel and Restaurant Administration Quarterly 1986, 26(4):51-57.
32. Schmidgall R., Ninemeier J. Budgeting in hotel chains: coordination and control. The Cornell Hotel and Restaurant Administration Quarterly 1987, 28(1):79-84.
33. Steed E., Gu Z. Hotel management company forecasting and budgeting practices: a survey-based analysis. International Journal of Contemporary Hospitality Management 2009, 21(6):676-697.
34. Sulaiman M., Nik Ahmad N.N., Alwi N. Management accounting practices in selected Asian countries: a review of the literature. Managerial Auditing Journal 2004, 19(4):493-508.
35. Szychta A. The scope of application of management accounting methods in Polish enterprises. Management Accounting Research 2002, 18:401-418.
36. TTYD Tourism Statistics 2008, Retrieved January 14, 2010, from Turkish Tourism Investors Association Web site:. http://www.ttyd.org.tr/tr/page.aspx?id=10.
37. Umapathy S. How successful firms budget?. Management Accounting 1987, 68(8):25-27.
38. Uyar A. An evaluation of budgeting approaches: traditional budgeting, better budgeting, and beyond budgeting. Journal of Academic Studies 2009, 11(42):113-130.
39. Wijewardena H, Zoysa A.D. A comparative analysis of management accounting practices in Australia and Japan: an empirical investigation. The International Journal of Accounting 1999, 34(1):49-70.
40. Williams K. What are your budget headaches?. Strategic Finance 2008, (January):19.
41. Wu J., Boateng A., Drury C. An analysis of the adoption, perceived benefits, and expected future emphasis of western management accounting practices in Chinese SOEs and JVs. The International Journal of Accounting 2007, 42:171-185.
42. Yuen D. Antecedents of budgetary participation: enhancing employees' job performance. Managerial Auditing Journal 2007, 22(5):533-548.