Abstract
Lodging businesses are a crucial element of promoting tourism-oriented countries. Owing to their importance, their management has been extensively discussed in the literature. Creating and disclosing management information mostly relies on information technology. Despite this, there is little research on its methodology. There are a number of management information issues relevant to both external and internal stakeholders. In this research, we consider the management of fixed assets that play a dominant role as a business resource in the accommodation industry, and discuss the issues and directionality of the management information base thereof.
