University of South Florida (USF) M3 Publishing


Accommodation businesses are based on a structure of producing services and customer satisfaction. Due to this relationship, non-financial information stands in the forefront among various evaluations for these businesses. Additionally other Dynamics need to be under control in order to attain the middle and long-term business profitability and sustainability. At this point internal control is considered as a vital system, which provides the chance of evaluating crucial characteristics of the business that seem to be functioning at the background such as financial position, structure and operating. In this study, the effectiveness of internal control systems in accommodation businesses is evaluated and the impact of organizational structure culture on the internal control system is tried to be measured. Literature review revealed that research studies are carried out based on regions or individual business entities. Deficiency regarding to the internal control efficiency research on hotel businesses formed the study base and five star hotels operating in Turkey are selected as the sample within the scope of study as to attain the most possible comprehension. Study findings revealed that five star hotels attributed a great importance to the utilization and efficiency of internal control systems.



Recommended Citation

Akmese, K. A., & Ilgaz, A. (2021). Efficiency of internal control systems and the effect of organizational structure and culture on internal control systems in accommodation industry. In C. Cobanoglu, & V. Della Corte (Eds.), Advances in global services and retail management (pp. 1–12). USF M3 Publishing. https://www.doi.org/10.5038/9781955833035

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