The role of the relationship between planning systems and open accounting records in the hotel systems in terms of the quality of accounting information
Economic Annals-ХХI: Volume 188, Issue 3-4, Pages: 182-187
Citation information:
Kareem, H. B., Ali, M. H., & Al-Ibraheemi, H. A. K. (2021). The role of the relationship between planning systems and open accounting records in the hotel systems in terms of the quality of accounting information. Economic Annals-XXI, 188(3-4), 182-187. doi: https://doi.org/10.21003/ea.V188-21
Hayder Basim Kareem
MА (Economics),
Lecturer,
Department of Accounting,
Technical Institute,
Middle Technical University
Central Str., Kut, 52001, Iraq
haiderbasem717@gmail.com
ORCID ID: https://orcid.org/0000-0001-8783-6713
Mohammed Hussein Ali
MA (Accounting),
Lecturer,
Department of Accounting,
College of Pharmacy,
University of Karbala
Central Str., Karbala, 56001, Iraq
Mohammed.Hus19934@gmail.com
ORCID ID: https://orcid.org/0000-0002-0301-9634
Hasan Abdulkareem Kadhim Al-Ibraheemi
MA (Accounting),
Lecturer,
Department of Accounting,
Faculty of Administration and Economics,
University of Karbala
Central Str., Karbala, 56001, Iraq
abdulkareem.a@coie.nahrainuniv.edu.iq
ORCID ID: https://orcid.org/0000-0001-8680-2140
The role of the relationship between planning systems and open accounting records in the hotel systems in terms of the quality of accounting information
Abstract. The research aims to identify the effect of the integrative relationship between the system used in planning the resources in the hotels and the operations of accounting for open records and their relationship to the quality of information obtained from the accounting records throughout the year 2020. To do so, the descriptive research method that describes the phenomenon is utilized. The research shows that the accounting system for open records on the hotels depends on the integration into the project resource planning system in the company to overcome the problem of difficulty and complexity in data management. The lack of comprehensiveness of information, as well as of the systems related to planning the resources for the project, is one of the most important factors that impacts the success of the application of accounting for open records can lead to information on project costs and other available information. The companies under research have a high level of awareness that the use of the open records system will lead to numerous benefits both for the companies and the workers. The focus of this study is on a high level of awareness of the importance of the project resource planning system.
Keywords: Open Records System; Accounting Information; Central Management; Hotels; Private Hotels
JEL Classifications: M41; M48
Acknowledgements and Funding: The authors received no direct funding for this research.
Contribution: The authors contributed equally to this work.
Data Availability Statement: The dataset is available from the authors upon request.
DOI: https://doi.org/10.21003/ea.V188-21
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http://www.jatit.org/volumes/Vol82No2/9Vol82No2.pdf
Received 21.03.2021
Received in revised form 24.04.2021
Accepted 30.04.2021
Available online 10.05.2021