- Paper Title: Exploring the use of performance measurement systems in Fijian Small and Medium Enterprises (SMEs) in the Tourism Industry.
- Department Affiliation: Accounting and Corporate Governance
- Supervisor's Names:
- Dr Vicki Baard
- Associate Professor Sujatha Perera
- Dr Vicki Baard
The study aims to examine how performance measurement systems (PMSs) are used by SMEs in Fiji’s tourism industry.
The understanding of PMSs in SMEs in developing countries has been a relatively unexplored area in management accounting research. By examining the factors that influence the adoption and use of PMSs by Fijian SME tourism ventures, and by exploring the relationship between the use of PMSs and organisational capabilities this study makes an original contribution to the relevant literatures.
Key literature / theoretical perspective:
This study advances the management accounting literature on PMSs in the Fijian tourism SMEs context, using contingency theory and resource-based theory (RBT).
A mixed-methods approach is adopted using two case studies of hotel accommodation sub-sector, and a questionnaire survey of SME hotel owner/managers. Data will be analysed using NVIVO for the case studies and multivariate analysis for the survey using SPSS.
The study is limited to the hotel accommodation sub-sector, is industry-specific, size-specific, and based in a single country. Not all the constructs of contingency theory, RBT and organisational capabilities are tested.
Practical and social implications:
This research will have significant implications for tourism SME owner/managers, tourism support agencies, SME consultants, training providers and accountants.
Performance measurement systems, SMEs, tourism, Fiji, diagnostic and interactive controls, organisational capabilities.