The use of effective accounting tools and performance
evaluation: An empirical study on tourism companies in
the Province of Najaf, Iraq
الباحث الأول:
Murtadha Ibrahem Maki
المجلة:
African Journal of Hospitality, Tourism and Leisure
تاريخ النشر:
None
مختصر البحث:
There has been an emergence of a new term in the accounting field due to recent developments in various
sectors such as the industrial and service sectors and the need for the development of accounting methods
that are suitable for these advances.…
There has been an emergence of a new term in the accounting field due to recent developments in various
sectors such as the industrial and service sectors and the need for the development of accounting methods
that are suitable for these advances. The term agility originally came from graceful thought which is one of
the trending important terms that have been produced in accounting through the use of one of the modern
methods represented by agile accounting. This study conducted a performance evaluation process in the
Najaf governorate, Zamzam Tourist Complex which is one of the key tourist hotels. The study relied on the
point box in the performance evaluation process assuming there is wastage in hotel resources. The finding
showed that if the performance fund is used in the service unit, it will lead to getting rid of the existing waste
and it will raise the efficiency of performance in the Zamzam Tourist Complex Hotel. Through this result,
the study proved the validity of this hypothesis presented. More importantly, this study finds that the lack of
control over these resources and the lack of an efficient system used in controlling the disbursement,
resources and equipment are among the main reasons for the existence of real waste in the hotel. Lastly,
this study recommends that fund performance must be applied in detail in order to activate the role of
oversight and internal audit, which will have a positive impact on and ultimately lift the performance
evaluation of the hotel.
