STRATEGIC MANAGEMENT ACCOUNTING IN THAI UPSCALE HOTELS: A CONTINGENCY-BASED MODEL OF ADOPTION AND IMPLEMENTATION
DOI:
https://doi.org/10.18623/rvd.v22.n4.3555Palabras clave:
Competitor Accounting, Contingency Theory, Customer Accounting, Strategic Management Accounting, Thematic AnalysisResumen
La adopción de la contabilidad de gestión estratégica (CGE) en contextos de hospitalidad, en particular la interacción entre contingencias estructurales y conductuales en economías emergentes, permanece poco estudiada. Este estudio examina los factores contextuales que influyen en la adopción de CGE en el sector hotelero de lujo de Tailandia, desarrollando un marco integral basado en contingencias que integra variables estructurales tradicionales con dimensiones conductuales emergentes. Se utilizó un diseño de investigación cualitativa empleando análisis temático sistemático; se realizaron entrevistas semiestructuradas con 18 ejecutivos de nueve hoteles de cuatro estrellas en seis provincias tailandesas. Del análisis surgieron siete temas clave: cuatro estructurales primarios (intensidad competitiva, preparación en tecnologías de la información, orientación del liderazgo, orientación al mercado) y tres temas emergentes de capacidad organizacional (alfabetización en datos de clientes, colaboración interfuncional, utilización de experiencia externa). Los hoteles que demostraron alineación en múltiples dimensiones de contingencia lograron resultados superiores en la implementación de CGE, siendo las contingencias conductuales tan importantes como la infraestructura técnica. Los hallazgos amplían la teoría de contingencias al demostrar por primera vez en contextos de hospitalidad cómo las contingencias conductuales funcionan como determinantes independientes en lugar de simplemente moderar las relaciones estructurales, desafiando el enfoque predominante en factores técnicos de investigaciones previas. Esta posición novedosa tiene importantes implicaciones teóricas para comprender los mecanismos de adopción de CGE. La investigación proporciona a los profesionales un marco de evaluación integral de siete factores para evaluar la preparación para la adopción de CGE y una hoja de ruta de implementación por fases. Esta investigación aporta el primer examen integral de las interacciones de contingencias estructurales-conductuales en la adopción de CGE en hospitalidad, ofreciendo un marco teórico novedoso aplicable a organizaciones orientadas a servicios.
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