Effectiveness of Using Management Accounting Techniques in Hospitality Sector: A Case Study

 Tourism has become one of the most important economic resources for many countries around the world, either in developed countries or in the third world ones. Tourism is a thriving sector that connects with many other economic and industrial sectors; also, it is considered as an important source for permanent and temporary jobs, this importance requires applying management accounting techniques for the purpose of profit planning and control. Therefore, this research aimed at examining whether or not tourism organizations apply management accounting efficiently, how it benefits from  both  trational and recent management accounting practices, and to what extent. Also, this research ran a case study on a five stars hotel in the city of Jeddah.The researcher compared the findings with those shown in the previous studies. It was found that there were no big differences between hotels in developed country and those of the third world, Most of them apply simple management accounting techniques, which helps managers to run works simply, this conclusion contradicts with management accounting theories., whoever, at end the of research recommendations were introduced.