The role of integrating hotel sustainability reporting
practices into an Accounting Information System to
enhance Hotel Financial Performance: Evidence from
Iraq
الباحث الأول:
م.م ياسر محمد علي رضا
الباحثين الآخرين:
ا.م.د عقيل حمزة
م.م كرار محمد غازي
المجلة:
African Journal of Hospitality, Tourism and Leisure, Volume 8 (5) - (2019) ISSN: 2223-814X
Copyrigh
تاريخ النشر:
None
مختصر البحث:
Recently, the integration of the Accounting Information System (AIS) with sustainability reporting methods
has become a thought-provoking area of study. This study aimed to explore the role of integration between
accounting information system and …
Recently, the integration of the Accounting Information System (AIS) with sustainability reporting methods
has become a thought-provoking area of study. This study aimed to explore the role of integration between
accounting information system and sustainability reporting in enhancing financial performance in the hotel
industry. It also explored the prospective association in the Iraqi hotel sector between environmental, social
and economic reporting and financial results. The study relied on the financial data extracted from the
annual reports of a sample of Iraqi hotels including the panel data from 10 hotels listed in The Iraq Stock
Exchange (ISX) for the period between 2013-2018. The content analysis technique was adopted to
measure sustainability reporting using the Disclosure Index, which consisted of 84 indicators covering the
environmental, social and economic dimensions of sustainability reports based on GRI reporting indicators
(GR 3.1.). The findings showed that the interaction between the accounting information system and the
hotel sustainability reporting leads to an improvement in general financial performance results. These
findings indicate that the present accounting system outputs do not fully fulfill the sustainability reporting
requirements in the hotel industry and the decline in the reported information revealed in the annual reports
among social, economic, and environmental dimensions of sustainability. It also noted that reporting on
environmental information has a significantly greater effect on the hotel financial performance than reporting
on economic and social information. The findings suggest that the positive relationship between reporting
on hotel sustainability and financial performance in the Iraqi hotel industry may motivate management to
provide more information about sustainability concerns in order to improve the hotel's financial performance.
