Exploring the use of performance measurement systems in Fijian small and medium enterprises (SMEs) in the tourism industry

Lusiana Kanainabogi

Research output: Contribution to journalMeeting abstract


Purpose: The study aims to examine how performance measurement systems (PMSs) are used by SMEs in Fiji’s tourism industry. Originality: The understanding of PMSs in SMEs in developing countries has been a relatively unexplored area in management accounting research. By examining the factors that influence the adoption and use of PMSs by Fijian SME tourism ventures, and by exploring the relationship between the use of PMSs and organisational capabilities this study makes an original contribution to the relevant literatures. Key literature / theoretical perspective: This study advances the management accounting literature on PMSs in the Fijian tourism SMEs context, using contingency theory and resource-based theory (RBT). Design/methodology/approach: A mixed-methods approach is adopted using two case studies of hotel accommodation sub-sector, and a questionnaire survey of SME hotel owner/managers. Data will be analysed using NVIVO for the case studies and multivariate analysis for the survey using SPSS. Research limitations/implications: The study is limited to the hotel accommodation sub-sector, is industry-specific, size-specific, and based in a single country. Not all the constructs of contingency theory, RBT and organisational capabilities are tested. Practical and social implications: This research will have significant implications for tourism SME owner/managers, tourism support agencies, SME consultants, training providers and accountants.
Original languageEnglish
Pages (from-to)51
Number of pages1
JournalExpo 2011 Higher Degree Research : book of abstracts
Publication statusPublished - 2011
EventHigher Degree Research Expo (7th : 2011) - Sydney
Duration: 10 Oct 201111 Oct 2011


  • performance measurement systems
  • SMEs
  • tourism
  • Fiji
  • diagnostic and interactive controls
  • organisational capabilities


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