Marco Mongiello

Management accounting and corporate management: insights into multinational hotel companies

Purpose – The aim of this paper is to provide insights into the links between managerial accounting, as a tool for monitoring and governing multinational hotel companies, and corporate management approaches.Design/methodology/approach – The paper builds upon an extensive survey of general managers previously published by the authors, followed up with interviews and an in‐depth analysis of different management scenarios in the context of multinational hotel companies.Findings – This papers findings suggest that “management by values” appears to be particularly adapted to multinational hotel companies, because of their organisation features, i.e. a network spread in different environments, and partially shapes the management accounting choices of performance indicators at various levels in the organisation.Research limitations/implications – The limitations of this research would depend on the limited amount of data collected, i.e. 13 interviews, of which eight are analysed, if there were any attempt to ge...

Services business markets: a further view of a new reality or a blurred landscape?

Purpose – The purpose of this article is to review the emerging literature of services business markets (SBMs) from 1974 to 2007 and analyse main themes that indicate the development of the literature. It also aims to provide an introduction to the special issue on services business‐to‐business markets by examining the context.Design/methodology/approach – The literature of SBMs from 1974 through 2007 was searched in relevant databases. The articles were analysed using Glasers grounded theory. The constant comparison method was used with in vivo coding to reveal themes in the literature. These themes were then analysed contextually.Findings – The literature revealed seven themes which followed a trajectory from implicit to explicit consideration of SBMs, as well as to multi‐ and cross‐disciplinary focus with integration of variables from consumer services marketing. The landscape for SBMs has become blurred due to deregulation, globalisation and information technology, particularly the internet and e‐com...