わが国ホテル業における管理会計の利用実態と新型コロナウイルス感染症への対応 ―管理会計責任者へのアンケート調査の集計結果―

木伏 源太

doi:10.20747/mar.3.1_37

The Usage of Management Accounting and Response Efforts to COVID-19 in the Japanese Hotel Industry

― Reporting of Questionnaire Survey Results to Management Accounting Managers ―

Genta Kibushi

Author information

Keywords: Questionnaire Survey, Managerial Accounting in the Hotel Industry, Fact-finding Survey of Management Accounting, Uniform System of Accounts for the Lodging Industry（USALI）, Hotel Lease Contract, Hotel Management Contract

JOURNAL FREE ACCESS

2023 Volume 3 Issue 1 Pages 37-51

DOI https://doi.org/10.20747/mar.3.1_37

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Abstract

In 2022, we conducted a questionnaire survey among the accounting managers of each hotel facility regarding the usage of management accounting, the impact of COVID-19 in the Japanese hotel industry, and the management’s responses. This paper reports the results of this questionnaire survey and provides materials for management accounting research in the hotel industry.

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