EFFECTS OF THE DEMOGRAPHIC CHARACTERISTICS OF SENIOR MANAGERS AND THE MANAGEMENT CONTROL SYSTEM ON HOTEL PERFORMANCE

Abstract

This article aims to analyzes the effects of the demographic managers ‘characteristics (gender and education) and of the management control system on the performance of hotels. Using structural equation modeling, data collected by questionnaire from 78 large hotels in Brazil were analyzed. The results show that the managers ‘characteristics, such as gender and education, determine how the management control system is used during the decision-making process. The evidence confirmed that the managers ‘characteristics impact on organizational performance if they adopt the use of managerial information in an interactive way. The research contributes to the hospitality literature by suggesting that hotels invest in the training of their managers and provide gender diversity in the top echelon, as well as in the use of managerial information to enhance financial and non-financial performance.