The Usage of Accounting Information System in Hotel and Restaurant Management: an evidence from Indonesia

Considering the benefit of Accounting Information System (AIS) for hotel and restaurant management, this paper aims to demonstrate the positive correlation between competition intensity, firm size, learning organization and the usage of AIS. In order to survive in the competition, the management of hotels and restaurants must be able to make the appropriate decisions using the help of Accounting Information System (AIS). The result of this study was preceded from 190 owners and managers which is provides a reference for academia as well as the business field