酒店物业绩效与战略管理会计外文文献翻译中英文

　外文文献翻译原文及译文

　标题：酒店物业绩效与战略管理会计

　 文献出处：Turner, Michael J, Way, Sean A, Hodari, Demian,等. Hotel property performance: The role of strategic management accounting[J]. International Journal of Hospitality Management, 63:33-43.

　 译文字数：3700 多字

　原文

　Hotel property performance: The role of strategic management accounting Michael Turner，Sean Way， Demian Hodaric，WiardaWittemanc

　Abstract

　In the current study, we contend that to enhance their competitiveness and performance, hotel properties need to develop and implement internal policies and procedures such as strategic management accounting that are consistent with their business strategies and account for changing competitive demands. We employ a sample composed of 80 hotel properties to investigate the key precursor of hotel property strategic management accounting use and its impact on hotel property customer and financial performance. The results highlight that market orientation business strategy is a key determinant of hotel property strategic management accounting use and illuminate the mediating influence of hotel property strategic management accounting use and hotel property customer performance on the relationship between hotel property market orientation business strategy use and hotel property financial performance. Recommendations are provided for both researchers and hotel managers concerning their future study of, or use of, strategic management accounting. Keywords：Strategic

　management accounting，Customer accountingCompetitor accounting，Market orientation，Customer performance，Financial performance，Contingency theory

　1. Introduction

　Scholars have highlighted that to enhance their competitiveness and performance, hotel properties must develop and implement internal policies and procedures that are consistent with

　their

　business

　strategies

　and

　account

　for

　competitive

　demands

　(cf. Tracy et al., 2008). Although prior studies highlight hotel property size (Pavlatos, 2015) and business strategies (cf. McManus, 2013, Pavlatos, 2015) as potential precursors of hotel property strategic management accounting (SMA) use and the potential positive influence

　of hotel property market

　orientation business strategy

　(cf. McManus, 2013, Wang et al., 2012) and SMA use (cf. McManus, 2013) on hotel property customer and financial performance, there is a dearth of empirical evidence that illuminates these effects (see Carlsson-Wall et al., 2015). Hence, the aims of this study are to investigate the determinants of hotel property SMA use and its impact on hotel property customer and financial performance. Hotels have an

　active

　interest

　in

　hotel

　management

　accounting

　practices

　(e.g. Alsoboa et al., 2015, Anderson and Guilding, 2006, McManus, 2013, Pavlatos, 2015, Pavlatos and Paggios, 2009a, Pavlatos and Paggios, 2009b), which suggests a potential for SMA to play an important role in hotels (Pavlatos, 2015). The current study builds on Cadez and Guilding‟s (2008) contingency examination of SMA usage among large Slovenian corporations but is distinctive in several ways. First, this study focuses on a specific industry, the hotel industry. Industries with a high degree of competition are more conducive to SMA (Cadez and Guilding, 2008) and the hotel industry has a high degree of competition (Mia and Patiar, 2001). Second, while

　corporate-level hotel studies (e.g. Collier and Gregory, 1995) have documented the increasing use of SMA, at the hotel property-level the use of SMA has not been high even though hotel executives have expressed a strong „intention‟ to want to make higher use of SMA (Pavlatos and Paggios, 2009a). Third, the corporate-level strategies (Enz, 2010, Hodari and Sturman, 2014) and management control systems (Cruz et al., 2011) of hotel groups are often customized at the hotel property-level. We use a sample composed of 80 hotel properties to investigate key determinants of SMA use and its influence on hotel property customer and financial performance. The results highlight hotel property market orientation business strategy use as a key determinant of hotel property SMA use and illuminate the mediating influence of hotel property SMA usage and customer performance on the relationship between hotel property market orientation business strategy use and financial performance. Recommendations are provided to both researchers and hotel managers concerning their future study of, or use of, strategic management accounting. 2. Literature review

　2.1. Contingency theory: management control systems, strategy, and performance The central tenet of contingency theory is that there is an optimal structural design that best fits a given strategy and therefore results in optimal performance (Gerdin and Greve, 2004). Relationships between management control systems and strategy have been one of the focal points of contingency theory research (Langfield- Smith, 2008). It is argued that management control systems need to be tailored to

　support business strategy to enhance competitiveness and performance (Widener, 2004). Management control systems are designed to provide a firms‟ managers with information to aid in decision-making (Simons, 1995). While the management control systems of corporate hotel groups are often reproduced at the hotel property-level, they tend to go through a process of localization. As Cruz, Scapens and Major (2011, p. 412) explain, hotel property managers can make “the global system „work‟ for them” by engaging in a variety of heterogeneous practices which allow the local to differentiate itself from the global, thus overcoming the homogenizing tendencies of globalization. 2.2. Strategic management accounting

　As management control typically involves extensive measurement, it is often related to and requires contributions from accounting (Maciariello and Kirby, 1994), and SMA is part of a firms‟ management control system (Nixon and Burns, 2012). SMA evolved from a failure of traditional management accounting techniques to provide sufficient information to enable managers to externally monitor customers and competitors (Guilding et al., 2000). SMA provides for a more external, long-term, forward-looking, and strategic focus (Guilding et al., 2000) and includes customer accounting, attribute and strategic costing, competitor accounting, benchmarking and integrated performance measurement, and strategic pricing and decision-making (Cadez and Guilding, 2008). While there

　remains

　no

　agreed

　definition

　of

　SMA

　(Nixon

　and

　Burns, 2012), Simmonds (1981) was the first to use the term „strategic management

　accounting‟, which was determined as “the provision and analysis of management accounting data about a business and its competitors, for use in developing and monitoring business strategy” (p. 26); thus suggesting a link between strategy and SMA. Ward (1993, p. 36) demarcated SMA as “An approach to management accounting that explicitly highlights strategic issues and concerns. It sets management accounting in a broader context in which financial information is used to develop superior strategies as a means of achieving sustainable competitive advantage.” Hence, Ward (1993) explicitly delineated SMA as including links with strategy and performance. The gap which this current study seeks to address stems from the literature on SMA and its constituent techniques being wide-ranging. Indeed “the number of publications, in both the professional and academic literatures, that address SMA runs into the thousands” (Langfield-Smith, 2008; p. 213). However, and despite the definitional bounds of SMA (e.g. Ward, 1993), there has been a relative neglect for research examining the linkages among business strategies, SMA usage, and performance (see Carlsson-Wall et al., 2015). Research of this nature is warranted, however, because despite the potential benefits of SMA, the results of studies conducted across multiple-industries indicate that practitioners‟ use of SMA has been relatively limited (Langfield-Smith, 2008). SMA implementation requires a shift in focus to the external environment (Shields and Young, 1989) and it has been viewed as riskier than adhering to conventional management accounting (Ingram and Baum, 1997). This led some

　commentators to question whether SMA is something of “a figment of academic imagination” (Lord, 1996; p. 364). Such concerns would be quelled if research can illustrate the circumstances in which SMA usage improves the competitiveness and financial performance of organizations. The current study builds on the prior work of Cadez and Guilding (2008) who used contingency theory to examine the impact of strategic choices, market orientation, and company size on the use of SMA by large Slovenian corporations as well as the mediating effect of SMA use on the influence of strategic choices, market orientation, and company size on corporate financial performance. The other poignant study in the field was also conducted by Cadez and Guilding (2012) who used configurational theory to investigate the effectiveness of different configurational archetypes of strategy and SMA and to appraise how SMA‟s horizontal and vertical alignment with strategy could facilitate performance. Configurational theory, however, has been deemed inappropriate for use in this current study because: 1) it carries a problem whereby conflicting contingencies can make interpretation and theory building difficult; 2) it does not lend itself well to providing insight with respect to which accounting practices positively influence performance; and 3) the simultaneous testing of multiple fits excludes the use of rigorous statistical methods, such as regression or structural equation modeling (see Cadez and Guilding, 2012). 2.3. Hotel property customer focused business strategies

　In the hotel industry, a hotel property‟s long-term survival often depends on its capacity to efficiently and readily attend to the changing needs and expectations of its

　customers (Sin et al., 2005). Hence, hotel properties often pursue customer focused business strategies (Pizam and Ellis, 1999). Hotel managers often have a relatively high degree of autonomy in tailoring the business strategy of their hotel property to best suit their needs (Hodari and Sturman, 2014) and this autonomy can improve hotel performance (Hodari et al., 2017). Selection of a competitive strategy, for example, and the specific tactics needed to carry it out are one of a hotel manager‟s major strategic responsibilities (Enz, 2010). Although several generic taxonomies of customer focused business strategies have been advanced,1 the focus of the current study is on the market orientation and quality leadership business strategies. 2.4. Market orientation business strategy

　A market orientation involves a distinct philosophy of business that places the customer at the center of an establishment‟s strategic and operational thinking (Deshpande et al., 1993). According to Ruekert (1992), the degree of market orientation in a business unit is the degree to which the business unit: 1) obtains and uses information from customers; 2) develops a strategy which will meet customer needs; and 3) implements that strategy by being responsive to customer needs and wants. A market orientation business strategy can be used to create superior customer value and enhance competitiveness (Kohli and Jaworski, 1990). 2.5. Quality leadership business strategy

　Quality has been defined differently in various disciplines, but there are two fundamental premises; reduction of variation in operational processes and routines, and an organization-wide commitment to continuous improvement in the delivery of

　customer-perceived quality (Oliver, 2009). In the service industry, quality tends to focus on unique characteristics such as intangibility, inseparability, and heterogeneity (Parasuraman et al., 1985). For example, in order to successfully implement a quality leadership business strategy, a hotel property must commit to strategic management (Deming, 2000) around a customer focus aiming to meet and satisfy customers‟ expectations by offering high quality and unique amenities and services, continuous improvement through a dedication to the production of high quality goods and services, and a systems perspective that synergizes hotel property systems to support a climate of quality (Sitkin et al., 1994). 2.6. Market orientation and quality leadership business strategies

　Market orientation and quality leadership business strategies are the focus of the current study because they overlap, have embedded similarities (Sittimalakorn and Hart, 2004), tend to reinforce one another (Malhotra et al., 2012), and may need to be linked in order to enhance customer satisfaction (Kotler and Keller, 2012). However, market orientation and quality leadership business strategies may enact distinct paths/reflect distinct ways of enhancing the competitiveness and customer performance of hotel properties (equifinality) because despite their conceptual connection, in actual practice their relationship has appeared somewhat disconnected (see Longbottom et al., 2000). 2.7. Customer and financial performance

　The use of financial performance measures alone is likely to be inadequate because they do not capture the customers‟ perspective of performance (Kaplan and

　Norton, 2001). Studies conducted across industries have found a positive association between

　organizational-level

　customer

　satisfaction

　and

　financial

　performance

　(e.g. Fornell et al., 2006). Customer performance has also been linked with business strategy as organizations strive to deliver value not only to their shareholders but also to customers (Franco-Santos et al., 2012). While the measurement of customer performance is considered one of the emergent issues in the field of managing and measuring organizational performance (Alsoboa, 2015), there is a lack of research concerning the composition of such measures and their relationship with organizational financial performance (Franco- Santos et al., 2012). One definition is that customer performance is related to (but is not limited to) repeat customers, ratings from customer surveys, and percentage of market share (Abu Kasim and Minai, 2009). In the hospitality industry, measures of customer performance have included customer satisfaction ratings (Enz and Way, 2016, Pizam and Ellis, 1999), customer service quality

　ratings

　(Enz

　and

　Way,

　2016, Hayes, 1998), and customer retention (Birch, 1990). There is empirical support for the positive linkages between customer satisfaction, customer loyalty, and customer performance (Etemad-Sajadi et al., 2016, Helgesen, 2006) and between customer satisfaction and financial performance (Banker et al., 2005, Chi and Gursoy, 2009).

　译文

　酒店物业绩效：战略管理会计的作用

　摘要

　在当前的研究中，我们认为，为了增强其竞争力和绩效，酒店业需要制定和实施内部政策和程序，例如与业务战略相一致并应对不断变化的竞争需求的战略管理会计。我们使用由 80 个酒店物业组成的样本来调查酒店物业战略管理会计使用的主要先驱及其对酒店物业客户和财务绩效的影响。结果表明，市场导向业务战略是决定酒店物业战略管理会计使用的关键因素，并阐明了酒店物业战略管理会计使用和酒店物业客户绩效对酒店物业市场导向业务战略使用与酒店财产之间关系的中介影响。为研究人员和酒店经理提供了有关他们未来对战略管理会计的研究或使用的建议。

　关键词：战略管理会计，客户会计，竞争对手会计，市场定位，客户绩效， 财务绩效，权变理论 1.引言

　学者们强调，为了增强竞争力和绩效，酒店业必须制定和实施与其业务战略相一致的内部政策和程序，并考虑竞争需求（参见 Tracy 等，2008）。尽管先前的研究强调了酒店物业规模（Pavlatos，2015）和业务战略（cf. McManus，2013，Pavlatos，2015）是酒店物业战略管理会计（SMA）使用的潜在先兆，以及酒店物业市场定位业务的潜在积极影响战略（参见McManus，2013； Wang 等人，2012）和 SMA 对酒店物业客户和财务绩效的使用（参见 McManus，2013），缺乏经验证据可以说明这些影响（参见 Carlsson-Wall 等）。等人，2015 年）。因此，本研究的目的是调查影响酒店物业

　SMA 使用的决定因素及其对酒店物业客户和财务绩效的影响。

　酒店对酒店管理会计惯例抱有积极的兴趣（例如 Alsoboa 等，2015； Anderson 和 Guilding，2006； McManus，2013； Pavlatos，2015； Pavlatos 和 Paggios，2009a； Pavlatos 和 Paggios，2009b），这表明了潜力让 SMA 在酒店业中发挥重要作用（Pavlatos，2015 年）。当前的研究是建立在 Cadez 和Guilding（2008）对斯洛文尼亚大型公司中 SMA 使用情况的应急检查的基础上的，但在某些方面却与众不同。首先，本研究侧重于特定行业，即酒店行业。竞争激烈的行业更有利于 SMA（Cadez 和 Guilding，2008 年），而旅馆业则具 有很高的竞争性（Mia 和 Patiar，2001 年）。其次，虽然公司级酒店研究（例如 Collier 和 Gregory，1995 年）记录了 SMA 的使用不断增加，但在酒店物业级别， 即使酒店高管表达了强烈的“意图”，SMA 的使用也不高。希望更多地使用SMA（Pavlatos 和 Paggios，2009a）。第三，酒店集团的企业层面战略 （Enz，2010； Hodari 和 Sturman，2014）和管理控制系统（Cruz 等，2011）

　通常是在酒店物业层面上定制的。

　我们使用由 80 个酒店物业组成的样本来调查 SMA 使用的关键决定因素及其对酒店物业客户和财务绩效的影响。结果突出显示了酒店物业市场导向业务战略的使用，作为决定酒店物业 SMA 使用的关键因素，并阐明了酒店物业SMA 使用率和客户绩效对酒店物业市场导向业务战略使用与财务绩效之间关系的中介影响。向研究人员和酒店经理提供有关他们未来对战略管理会计的研究或使用的建议。

　2 文献综述

　2.1 权变理论：管理控制系统，策略和绩效

　权变理论的中心原则是，存在一种最适合给定策略的最佳结构设计，因此可以实现最佳性能（Gerdin 和 Greve，2004）。管理控制系统与策略之间的关系一直是权变理论研究的重点之一（Langfield-Smith，2008）。有人认为，管理控制系统需要定制以支持业务战略，以增强竞争力和绩效（Widener，2004）。管理控制系统旨在为公司的管理人员提供信息，以帮助他们进行决策 （Simons，1995 年）。虽然公司酒店集团的管理控制系统通常是在酒店资产级别复制的，但它们往往要经历本地化的过程。正如 Cruz，Scapens 和Major（2011，p。412）所解释的那样，酒店物业管理者可以通过采取多种多样的做法，使当地人与全球人区分开来，从而使全球系统为他们“工作”。克服全球化的同质化趋势。

　2.2 战略管理会计

　由于管理控制通常涉及广泛的衡量，因此它通常与会计相关并且需要会计做出贡献（Maciariello 和 Kirby，1994），而 SMA 是企业管理控制系统的一部分 （Nixon 和 Burns，2012）。

　SMA 是从传统管理会计技术的失败发展而来，它提供了足够的信息，使经理能够从外部监视客户和竞争对手（Guilding 等， 2000）。

　SMA 提供了更外部，长期，前瞻性和战略重点（Guilding 等，2000），包括客户核算，属性和战略成本核算，竞争对手核算，基准和综合绩效评估以及战略定价和决策制作（Cadez 和 Guilding，2008 年）。

　尽管对 SMA 的定义尚未达成共识（Nixon 和 Burns，2012 年），但 Simmonds（1981 年）率先使用了“战略管理会计”一词，该术语被确定为“有关企业和企业的管理会计数据的提供和分析”。其竞争对手，用于制定和监控业务战略”（第 26 页）；因此暗示了策略和 SMA 之间的联系。

　Ward（1993，p。36）将 SMA 划定为“一种明确强调战略问题和关切的管理会计方法。它在更广泛的背景下设置了管理会计，在这种情况下，财务信息被用来制定卓越的战略，以实现可持续的竞争优势。”因此，Ward（1993）明确地将SMA 界定为包括与战略和绩效的联系。

　本研究旨在解决的差距源于有关 SMA 及其构成技术的文献广泛。的确，“有关 SMA 的专业和学术文献的出版数量已达数千种”（Langfield-Smith，2008； 第 213 页）。然而，尽管 SMA 有定义上的界限（例如 Ward，1993），但研究业务战略，SMA 使用和绩效之间的联系的研究却相对被忽视（见 Carlsson-Wall 等人，2015 年）。但是，必须进行这种性质的研究，因为尽管 SMA 具有潜在的好处，但跨多个行业进行的研究结果表明，从业人员对 SMA 的使用相对有限 （Langfield-Smith，2008 年）。

　SMA 的实施要求将重点转移到外部环境上（Shields and Young，1989），并且它被认为比坚持传统的管理会计风险更大（Ingram

　 and

　 Baum，1997）。这导致一些评论家质疑 SMA 是否是“学术想象的产物”（Lord，1996；第 364 页）。如果研究可以说明在何种情况下使用 SMA 可以提高组织的竞争力和财务绩效， 那么这些担忧将得到缓解。

　当前的研究基于 Cadez 和 Guilding（2008）的先前工作，他们使用权变理论研究了战略选择，市场定位和公司规模对大型斯洛文尼亚公司使用 SMA 的影响以及 SMA 的中介作用使用对战略选择，市场定位和公司规模对公司财务绩效的影响。

　Cadez 和 Guilding（2012）也在该领域进行了另一项艰巨的研究， 他们使用配置理论研究了策略和 SMA 的不同配置原型的有效性，并评估了SMA 与策略的水平和垂直一致性如何促进绩效。然而，配置理论被认为不适用

　于本研究，因为：1）它带有一个问题，即偶然的冲突可能使解释和理论建立变得困难。

　2）它不能很好地提供洞见，以了解哪些会计惯例对绩效产生积极影响； （3）多重拟合的同时测试不包括使用严格的统计方法，例如回归或结构方程模型（请参阅 Cadez 和 Guilding，2012 年）。

　2.3 酒店物业客户为中心的业务策略

　在酒店业中，酒店物业的长期生存通常取决于其能否有效，轻松地满足客户不断变化的需求和期望的能力（Sin 等，2005）。因此，酒店业通常追求以客户为中心的商业策略（Pizam 和 Ellis，1999）。饭店管理者在制定最适合其需求的饭店业务战略时通常具有较高的自主权（Hodari and Sturman，2014），而这种自主权可以提高饭店的绩效（Hodari

　 et

　 al。，2017）。例如，选择竞争战略以及实施该战略所需的具体策略是酒店经理的主要战略职责之一（Enz，2010 年）。尽管已经提出了几种以客户为中心的业务策略的通用分类法，但 1 本研究的重点是市场导向和质量领导型业务策略。

　2.4 市场导向经营策略

　以市场为导向涉及独特的经营理念，使客户成为企业战略和运营思想的中心（Deshpande 等，1993）。根据 Ruekert（1992），业务部门的市场定位程度是业务部门的程度：1）从客户那里获取和使用信息； 2）制定满足客户需求的策略； 3）通过响应客户的需求和需求来实施该策略。以市场为导向的商业策略可用于创造卓越的客户价值并增强竞争力（Kohli 和 Jaworski，1990）。

　2.5 质量领导经营策略

　在各个学科中对质量的定义不同，但是有两个基本前提：减少操作流程和例行程序的差异，并在整个组织范围内致力于不断提高客户感知质量的交付水

　平（Oliver，2009 年）。在服务业中，质量趋向于集中于无形，不可分离和异质性等独特特征（Parasuraman 等，1985）。例如，为了成功实施质量领先的业务战略，酒店必须以客户为中心致力于战略管理（Deming，2000），旨在通过提供高质量，独特的设施和服务来满足并满足客户的期望。通过致力于生产高质量的商品和服务来实现改善，并从系统角度使酒店物业系统协同工作以支持优质氛围（Sitkin 等，1994）。

　2.6 市场导向和质量领导业务战略

　市场定位和质量领导者的业务战略是当前研究的重点，因为它们相互重叠， 具有内在的相似性（Sittimalakorn 和 Hart，2004），往往会相互补充（Malhotra

　等人，2012），并且可能需要相互关联。为了提高客户满意度（Kotler 和 Keller，2012 年）。但是，以市场为导向和质量领导者的业务战略可能会制定不同的路径/反映出提高酒店物业竞争力和客户绩效（等同性）的不同方法，因为尽管它们之间存在概念上的联系，但实际上它们之间的关系似乎有些脱节（请参阅 Longbottom 等，2000）。

　2.7 客户和财务绩效

　仅仅使用财务绩效指标可能是不够的，因为它们不能反映客户对绩效的看法（Kaplan 和 Norton，2001）。跨行业进行的研究发现，组织级客户满意度与财务绩效之间存在正相关关系（例如 Fornell 等人，2006 年）。随着组织努力不仅向其股东而且向客户交付价值，客户绩效也与业务战略相关联（Franco- Santos 等，2012）。

　虽然衡量客户绩效的方式被认为是管理和衡量组织绩效领域中的新问题之一（Alsoboa，2015 年），但仍缺乏有关此类措施的构成及其与组织财务绩效之

　间关系的研究（Franco- Santos 等，2012）。一个定义是，客户绩效与（但不限于）回头客，客户调查的评分以及市场份额的百分比有关（Abu Kasim 和Minai，2009）。在酒店业中，客户绩效的衡量标准包括客户满意度等级（Enz

　和 Way，2016；

　Pizam 和 Ellis，1999），客户服务质量等级（Enz 和 Way，2016； Hayes，1998）和客户保留率（Birch， 1990）。对于客户满意度，客户忠诚度和客户绩效之间的正相关关系（Etemad-Sajadi 等人，2016； Helgesen，2006）以及客户满意度和财务绩效之间的正相关关系（Banker 等人， 2005； Chi 和 Gursoy）都有经验支持，2009）。