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Journals / Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2020 / Cilt: 13 - Sayı: 2

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

Halil AKMEŞE
Hilal GÜNDOĞAN
Pages
227–241
Publication Date
2020-04-25
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

However, it was also concluded that managers’ perceptions of the internal control system differed statistically according to their educational status.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Today, the growth of enterprises and the more complexity of their activities bring up the need for an internal control system.
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Key Findings & Data:The research was carried out with the participation of 120 managers in five-star hotel enterprises operating in Alanya.
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Conclusion & Impact:However, it was also concluded that managers’ perceptions of the internal control system differed statistically according to their educational status.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:Internal Control · COSO Framework

Özet

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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Cite This Article

AKMEŞE, H., GÜNDOĞAN, H. (2020). The Role of Internal Control in Hotel Business: A Research on Five-Star. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt: 13 - Sayı: 2, 227–241. https://ajindex.com/articles/155571

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