Accounting system organization in accommodation sector in context of effective internal control : a case analysis

Abstract

Today, tourism sector makes a significant contribution to gross national product and employment by growing rapidly. In spite of rapid growth, the number of the hotels that pass into other hands in the sector indicates the fact that there are some problems in the sector. One of the issues that should be discussed in solution of these problems is internal control systems. The importance of accounting systems cannot be ignored in the formation of effective internal systems. From this point of view, in this study, a company's accounting system that operates in accommodation business has been analyzed in the terms of objective organization, staff, software, hardware, reports and external factors in the context of forming an effective internal control system. The current state was compared with the information in the literature and the existence of various problems was determined. Suggestions have been made for the solution.