El ajuste contingente entre los sistemas contables de gestión y la estrategia. Un análisis empírico en el sector enoturístico

The effects that the relationship between management accounting system and competitive strategy has on firm performance have been the subject of numerous research papers in the framework of the contingent theory. However, the service sector, especially the hotel industry, despite its economic importance and the specific structural and operational features, hasn’t been used to contrast the theory. Using a sample of hotels located in wine tourism areas, the results of this study present the current implementation status of management accounting tools in this sector while partially confirming the hypotheses derived from the contingent theory.