INFLUENCE OF TECHNOLOGY ON ACCOUNTS RECEIVABLES MANAGEMENT IN THE HOTEL INDUSTRY IN KENYA

Authors

  • Simon K. Ngugi Jomo Kenyatta University of Agriculture and Technology
  • Prof. Roselyn W. Gakure Jomo Kenyatta University of Agriculture and Technology
  • Dr. Geoffrey Mouni Gekara East African University, Kenya
  • Dr. James K. Kahi Kenyatta University

DOI:

https://doi.org/10.47672/ajacc.191

Keywords:

technology, accounts receivables management, hotel industry in Kenya

Abstract

Purpose: The purpose of the study was to establish how technology influences accounts receivables management in the hotel industry in Kenya.

Methodology: The target population of the study was 47 hotels and lodges in Kenya. A sample of 141 respondents was selected using stratified random sampling in each hotel and lodge to group respondents into three strata. The strata were that of top management, finance staff and credit control staff. This study used both primary and secondary data. Data collection methods used included: questionnaires and secondary data collection guide. Secondary data was collected for all variables for a period of three years (2007 to 2010). Data was analyzed quantitatively and presented descriptively and illustrated by use of tables and charts. Information was sorted, coded and input into the statistical package for social sciences (SPSS) for production of graphs, tables, descriptive statistics and inferential statistics.  In particular, means, standard deviations, and frequencies. Inferential statistics such as factor analysis and odd ratio regression were also used. 

Results: Based on the findings, the study concluded that technology determines accounts receivables management in hotel industry in Kenya. The quality of technology facilities embraced at any hotel is very important because it influences accounts receivables management and hence improves the hotel performance at large. 

Unique contribution to theory, practice and policy: Based on the findings, the study recommends that hotels management should ensure that systems are upgraded with the technological changes taking place in the whole world.

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Author Biographies

Simon K. Ngugi, Jomo Kenyatta University of Agriculture and Technology

Post Graduate Student

Prof. Roselyn W. Gakure, Jomo Kenyatta University of Agriculture and Technology

Lecturer

Dr. Geoffrey Mouni Gekara, East African University, Kenya

Lecturer

Dr. James K. Kahi, Kenyatta University

Lecturer

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Published

2017-02-03

How to Cite

Ngugi, S. K., Gakure, P. R. W., Gekara, D. G. M., & Kahi, D. J. K. (2017). INFLUENCE OF TECHNOLOGY ON ACCOUNTS RECEIVABLES MANAGEMENT IN THE HOTEL INDUSTRY IN KENYA. American Journal of Accounting, 1(1), 1–23. https://doi.org/10.47672/ajacc.191

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