Managerial perceptions of cost-system obsolescence and factors that might affect it: A case study in the Turkish hotel industry

摘要: This study aims to report the descriptive statistics of cost-system obsolescence (CSO) in Turkish hotel industry and contingent factors that affect CSO.,To validate reflective measurement model, first, an exploratory factor analysis statistical package for social sciences was conducted. Then, a confirmatory using maximum likelihood moment structures performed establish reliability validity construct measurements.,The results demonstrate CSO symptoms did not occur frequently sample hotels. hotels were found operate intense competition significant relationship between intensity (CI) takes place. The hospitability has been perceived as rather uncertain. However, environmental uncertainty (PEU) had no effect on CSO, there mediation CI CSO. perform market-orientated activities at mediocre level. market orientation (MO) Additionally, with decentralized decision-making “prospector-type” strategies have less On average, centralized pursue “analyzer-type” strategies.,This contributes previous literature related accounting information industry. It also give additional insight into hotels’ competitive environment, MO activities, their association CSO.,The examined provide structure strategy. A new model test created validated structural equation modeling (SEM).