The Role of Internal Control in Hotel Business: A Research on Five-Star

Halil AKMEŞE; Hilal GÜNDOĞAN

Article Details

The Role of Internal Control in Hotel Business: A Research on Five-Star

Authors:

Halil AKMEŞE | Hilal GÜNDOĞAN

Publisher:

Nigde Omer Halisdemir University

Main Topics:

Sociology and anthropology

Journal:

Academic Review of Economics and Administrative Sciences 2020 Vol.13 Issue 2, pp.227-241

Document Type:

Article

Publication Date:

4/2020

Document Language:

English

Document ID (Org No.):

2000563360

Frequency:

Quarterly

pISSN:

2564-6931

Abstract:

 


Today, the growth of enterprises and the more complexity of their
activities bring up the need for an internal
control system. Therefore, an effective
internal control system must be established in hotel enterprises in order to
minimize the risks that may arise. Based on this fact, the main purpose of this
study is to determine the perceptions of hotel managers towards the internal
control system and to examine the effects of dependent variable of “internal
control system” on the independent variables of “segregation of duties”,
“protection of assets” and “verification of transactions”. Additionally, the
sub-objective of this study is to research the relationships between managers’
perceptions of the internal control
system and demographic characteristics. The research was carried out with the
participation of 120 managers in five-star hotel enterprises operating in
Alanya. The research data was collected through questionnaire technique. As a
result of the research, there was no significant difference between the
independent variables of “segregation of duties”, “protection of assets” and
“verification of transactions” and the internal control system perceptions of
the managers. However, it was also concluded that managers’ perceptions of the internal control system differed statistically
according to their educational status.


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Article Details

The Role of Internal Control in Hotel Business: A Research on Five-Star

Authors: Halil AKMEŞE | Hilal GÜNDOĞAN

Publisher: Nigde Omer Halisdemir University

Main Topics: Sociology and anthropology

Journal: Academic Review of Economics and Administrative Sciences 2020 Vol.13 Issue 2, pp.227-241

Document Type: Article

Publication Date: 4/2020

Document Language: English

Document ID (Org No.): 2000563360

Frequency: Quarterly

pISSN: 2564-6931

Issues

Authors:

Halil AKMEŞE | Hilal GÜNDOĞAN

Publisher:

Nigde Omer Halisdemir University

Main Topics:

Sociology and anthropology

Journal:

Academic Review of Economics and Administrative Sciences 2020 Vol.13 Issue 2, pp.227-241

Document Type:

Article

Publication Date:

4/2020

Document Language:

English

Document ID (Org No.):

2000563360

Frequency:

Quarterly

pISSN:

2564-6931