Management Accounting Practices in the Hospitality Industry: A Systematic Review and Critical Approach

The hospitality industry has been making a remarkable contribution to the growth of several countries’ economies. From business perspective, best management accounting (MA) techniques and practices are fundamental success companies. However, studies in this specific area hotel scattered scientific literature different types documents languages, with an irregular distribution throughout years (2000–2020). To fill gap, thorough analysis global performance is crucial. This study accessed Web Science database three languages systematized articles be included research through PRISMA guidelines, which allowed empirical basis for critical approach topic. greatest relevance fact that it presents systematic review on practices, these results were enriched approach. innovative character focuses evidence increasing implementation some over years, such as operating ratios USALI. In practical terms, explain overall lodging ones most widely used. importance support decision-making hoteliers challenges they need face their also shown.