The role of accounting information in the pricing of hotel services A field study on a sample of Iraqi Hotels

Abstract

A lot of the developed countries depen in economy on the hospitality industry, has occupied the industry in recent great niche in the economy of many countries , especially those that lack the resources and other economic elements , it is the industry without chimneys and importance in creating investment opportunities That the success of organizations, hotel and that is the main part in the hospitality industry depends on the extent of the available accounting information , so This research seeks to statement and the role of accounting information in the pricing of hotel services on a sample of hotels Iraqi , and research has included a field study on hotels in Baghdad and other provinces Iraqi and through the questionnaire were analyzed their answers , as research has come to a set of conclusions , including : 1 - Analysis of the questionnaire results proved the existence of a correlation statistically significant between accounting information and planning and control pricing 2 - Use one policy for the pricing and lack of attention to the reactions of customers and not taking new pricing policy 3 - Tracking the vast majority of Iraqi hotel pricing services by modifying the previous price of the service and not on the foundations of modern pricing

Keywords

Economic Hub