Investigation of Applied Costing Systems in the Hotel Industry during the COVID-19 pandemic: Evidence of Greece

Authors

  • Efthalia Tabouratzi Department of Accounting and Finance, Laboratory of Accounting and Financial Management, Hellenic Mediterranean University and Hellenic Open University, Greece.
  • Konstantinos Vasilakakis Department of Economics and Sustainable Development, Harokopio University and Laboratory of Accounting and Financial Management, Hellenic Mediterranean University, Greece.
  • Eleftherios Charamis Department of Accounting and Finance, Laboratory of Accounting and Financial Management, Hellenic Mediterranean University, Greece.

DOI:

https://doi.org/10.33094/ijssp.v12i1.701

Keywords:

Administrative accounting, Costing, Greece, Hotels, Tourism economics.

Abstract

The purpose of this paper is the theoretical study and investigation of the needed cost-effective business systems to export useful conclusions on whether they apply, how, what kind and how they carry for this cost in their overall functioning and to become a mapping whether they were affected on the after Covid-19 era. Empirical research is characterized as a large extent that focuses on recording the implemented cost-effective systems from tourist (hotel) companies in Greece. Primary data was used using a questionnaire on which conclusions were based. Secondary data from the bibliographic review was also used, which formed the basis in which the theoretical approach to the subject was developed and the corresponding research methodology. The originality of the survey shows that there is no analysis of responses to such a large sample that compares if they apply, how, what kind and how they carry for this cost in their overall function and whether hotel business has been affected by Covid-19 Greece in terms of costing services and products. This survey requires the participation of hotel businesses in Greece or not a cost system, key research restrictions is the time limitation of research completion and geographic restriction in Greece. In addition, a restriction on the conduct of research was hesitant and several times the reluctance of many hotel businesses to respond to research due to confidentiality and protection of personal data.

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Published

2022-11-02

How to Cite

Tabouratzi, E. ., Vasilakakis, K. ., & Charamis, E. . (2022). Investigation of Applied Costing Systems in the Hotel Industry during the COVID-19 pandemic: Evidence of Greece . International Journal of Social Sciences Perspectives, 12(1), 18–27. https://doi.org/10.33094/ijssp.v12i1.701