Israa Faisal Hameed Abdul Kareem
College of Tourism Sciences / Mustansiriya University

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Hotel Accounting Systems for Reducing Errors and Financial Corruption Israa Faisal Hameed Abdul Kareem
Indonesian Journal of Law and Economics Review Vol. 21 No. 3 (2026): Agustus
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i3.1605

Abstract

General Background: Hotel operations require reliable accounting systems to manage financial activities and maintain organizational control. Specific Background: Accounting errors and financial corruption remain challenges in hotel management despite the use of accounting systems. Knowledge Gap: Empirical evidence on the role of hotel accounting dimensions in reducing these problems remains limited. Aims: This study investigates the contribution of hotel accounting systems to reducing errors and financial corruption in Al-Mansour International Hotel and Baghdad Hotel. Results: Findings from 75 employees show a strong positive relationship between hotel accounting systems and the reduction of errors and financial corruption (r = 0.782), with hotel accounting explaining 53.4% of the variance (R² = 0.534). Strategic management was identified as the most significant dimension. Novelty: The study evaluates financial supervision, cost and pricing controls, and strategic management within a unified hotel accounting framework. Implications: Strengthening hotel accounting systems can support transparency, governance, and the prevention of financial irregularities in hotel organizations. Highlights: • Strong positive correlation was identified between hotel accounting systems and lower levels of errors and financial corruption.• Hotel accounting accounted for 53.4% of the variation associated with financial and administrative corruption.• Strategic management emerged as the leading dimension in supporting corruption reduction initiatives. Keywords: Hotel Accounting Systems, Financial Corruption, Accounting Errors, Strategic Management, Internal Control Systems