성공적 호텔경영진의 직무속성이 관리회계시스템 채택정도에 미치는 영향

The purpose of this study was to explore the effect of hotel management trait on choosing innovative MAS. 233 data were collected and analysed. The model of this study was constructed by using environmental adaption and problem solving ability, hotel management ability, knowledge and ability related to hotel, creative ability, and self management ability as independent variables which would be expected to effect on choosing innovative MAS. The results of the analyses are all independent variables are statistically significant on effect of choosing innovative MAS. The most effective variable on the choosing innovative MAS is creative ability and followed by hotel management ability, knowledge and ability related to hotel, environmental adaption and problem solving ability, and self management ability.