CHAPTER ONE

INRODUCTION AND BACKGROUND

1.0 Introduction

Hospitality industry is a service sector comprising lodges, hotels, event planning,

entertainment and transportation within the tourism industry. It provides directly goods and
services to facilitate business, pleasure and leisure activities distances away from home
environment (Bhatia, 2002; Ede, 2015). It is becoming one of the most important and fastest
growing industries in the world economy (Reis, 2016). Worldwide hospitality industry is
facing challenges in their operations as a result of globalised environment, trade
liberalisation, and rapid advancement in transport and information technologies. The business
environment has become more challenging resulting also in turbulent global competition and
hospitality environment. Hospitality firms which fail to cope with the changes in the
environment usually face closure of their operations. Therefore, firms in this industry must be
alert and be responsive to the changing needed of customers in both their domestic and
international environments respectively. Firms in this industry will therefore require an
information system suitable for provision of information to survival and grow in the dynamic
environment. Management accounting practices will be one of the tools relevant for
improved information quality for management decisions in the hospitality industry. Every
organisation operating in the competitive environment is becoming concerned with adopting
management accounting information for informed decisions. Management accounting is
therefore becoming a crucial business support system as it is assisting managers in their
operations, control and decision making (Ahmed et al, 2019). The volatility of hospitality
industry has then attracted significantly the use of management accounting practices to ensure
survival, growth and services delivery.

1.2 Background of the Study

Zambia, a landlocked country situated in Southern Africa stands out to be one of the prime
tourism destination in Africa. The country has a wealth of natural tourism assets which
include water falls, lakes, and rivers holding about 35% of Southern Africa’s total natural
water resources. Wildlife protected areas occupy 10% of the country’s total land area and its
tropical climate has become an attraction for sunshine almost the entire year (TSP, 2013).
These resources have become the country’s centre for tourism attraction both internationally
and domestically. Tourism has become a valuable growth economic sector in Zambia’s

1
economy (Dreike, 2007). Direct earnings from tourism have grown from ZMK 2.27bn in
2012 to ZMK 4.41bn in 2015. The contribution to growth domestic product (GDP) by the
tourism sector has grown from 2.4% in 2012 to 3.1% in 2015 (MoTA, 2015). The country has
experienced growth in international tourists’ arrivals from 815,000 in 2015 to 956,000 in
2016 (WITTC, 2017). The growth in international tourists’ arrival has attracted massive
investments in the lodging or accommodation services. The country has experienced increase
in lodges in national parks where tourists enjoy game viewing. One of the interesting national
parks in which increase in lodges has been witnessed is the South Luangwa National Park
(SLNP). The SLNP located in the Luangwa valley in Eastern Zambia, has one of the largest
concentrations of wildlife in the world. A unique feature about the Luangwa valley is its
game viewing walks and drives one (1) to eight (8) day with bush camps along the way. The
SLNP is regarded as the second largest most developed park with high density of
wildlife/game view. It is one of the four national parks situated in the Luangwa valley
surrounded by nine game management areas (GMAs). It covers an area of 9,050 square kilo
meters providing exceptional beauty and space for concentration of large mammals. The
SLNP has now become a prime tourist destination due to its unique characteristics and
descriptions above. The tourism activities in SLNP has attracted investment in lodges for
accommodating international and domestic tourists within the park. Some of the renowned
lodges are Croc valley Camp, Track and Trail Rivers Camp, Mushroom Lodgers and
presidential House, Zikomo Safaris Camps (Kachembele, 2017). The attraction of both
international and domestic tourists in SLNP requires lodges to perform to international and
domestic expectation and standards. The attraction of international tourism has been
necessitated by globalisation which brings in its own challenges of competition. The increase
in investment in the lodges in SLNP requires management of these lodges to establish and
implement effective strategies. Management will therefore require information which will
enable them to understand the requirements of international and domestic tourists. This will
assist them to establish services satisfy both international and domestic tourists and even
create a competitive advantage. Management in hospitality industry including lodges in
SLNP have adopted the use of management accounting practices (MAPs) as one tools for
evaluating their external and internal environment. The adoption of MAPs is meant to
improve performance of lodges and create competitive advantages. However, there is less
information on the benefits and challenges lodges in SLNP are acquiring or facing in the use
of MAPs. Lodges are part of the hospitality industry with the most challenging activities
affected by globalised environment and competition. These lodges may be competing with

2
lodges in other national parks or within. Hospitality industry which include lodges have
several characteristics which may attract use of information from management accounting
practices. The lodges in SLNP are characterised by having a customer-oriented market,
intensive competition, high volatility, severe heterogeneity in clientele and having a
percentage of fixed costs (Elston, 2018).

1.3 Statement of the Problem

The increasing levels of global competition has intensified the challenges for managing of
lodges in national parks. This entails that the managing of these lodges has attracted use of
management accounting practices in order to enhance financial performance, decision
making, cost management, budgeting management and cost management. These are meant to
improve and sustain the performance of lodges amidst global competition. However, limited
or no research have been done on management accounting practices on performance of
lodges in national parks like South Luangwa National parks. Research has mainly be
concentrated on management accounting on performance of hotels in some countries.
However, in Zambia no research has yet be done on the relationship of management
accounting practices and performance of lodges especially those in the South Luangwa
National Park (SLNP). This study is therefore aimed at analysing the role of management
accounting practices on performance of lodges in the SLNP.

1.4 Research Objectives

i. To assess management accounting practices in managing of lodges in SLNP

ii. To evaluate the extent to which management accounting practices improve
performance of lodges in SLNP
iii. To assess the challenges faced by lodges in the use of the management accounting
practices

1.5 Research Questions

i. What are the management accounting practices used in the operations of lodges in
SLNP?
ii. How do these MAPs assist to improve performance of lodges in SLNP?
iii. What are the challenges faced by lodges in the use of the MAPs?

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1.6 Significance of the Study

This study will evaluate the contribution of management accounting to performance of lodges
in SLNP. This will generate additional knowledge of the role that current management
accounting techniques play to hospitality industry in National park especially SLNP. This
will assist management of the lodges to evaluate the benefit and challenges faced in the use of
MAPs.

1.7 Scope of the Study

The Luangwa valley has four national park in Eastern province, however, this study will
concentrate on the SLNP and registered lodges with the Ministry of Tourism and Arts
(MoTA).

1.8 Limitation of the Study

1.9 Definition of Key Terms

Management Accounting

Management accounting also is known as managerial accounting and can be defined as a

process of providing financial information and resources to the managers in decision making. 

Performance

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 CHAPTER TWO

LITERATURE REVIEW

2.0 Introduction

Literature review is an account of what has been published on a topic by accredited scholars
and researchers. It is a critical look at the existing research that is significant to the work that
the researcher will be carrying out (Cooper and Schindler, 2006). This chapter will review the
key literature in the area of role of management accounting practices on performance of
Lodges in SLNP. It will focus on relevant and empirical literature. It will then review the
theoretical framework literature relevant in analyzing importance of management accounting
practices performance Lodges in SLNP. This will facilitate the development of an appropriate
conceptual framework for the study

2.1 Origin and Evolution of Management Accounting Practices

The original and development of management accounting has no globally or universally

acceptable view. This entails that the issue of when management accounting originated and
reasons behind the development is still an issue of debate. However, a focus on the history of
management accounting is vital in exploring the current and future states of the profession.
This is due to the fact that management accounting has constantly had a relatively rich
history, which is strongly connected to organisational strategy (Dahal, 2019). Academic
literature views management accounting’s rich history and origin from two important
perspectives namely economic and non-economic approaches (Waweru, 2010).

2.1.1 Economic Approach to Management Accounting

Management accounting practice, according to the proponent of the economic approach,

originated from the private sector in the industrial revolution period. It is in this period,
especially early 19th century, that the emergence of managed, hierarchical enterprises was
witnessed. This was also the period of industrial revolution of the eighteenth and nineteenth
centuries which created an extremely high demand or need for accounting information. This
information was necessary for management and accountants to cope with the business
operations of the time which had become more complex (Adum, 2015; Johnson and Kaplan,
1987). Manufacturing activities drastically increased and became more complex (Wyatt,
2002). There was also an increase in factories located some considerable distance from the
head office of the owners.
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Another development was the emergence and rapid growth in the railway transport in the
mid-nineteenth century. Therefore, this posed enormous challenges to accountants in
providing the much needed information necessary to control expenditure and fix prices for
manufactured products.

These developments in that period were major driving forces in the development of
management accounting systems. The information realised in the private sector was meant to
support business operations and gain more efficiency in production.

2.2 Evolution of Management Accounting

Management accounting practices have evolved dramatically with the changes in years from
the time of the industrial revolution to date. This evolution was also summarised into four
stages by IFAC in its 1989 reports as follows:

Stage one, IFAC regarded management accounting before 1950s (the period also known as
the classical period) as a technical activity necessary for pursuing organisational objectives.
In this stage, the focus was on cost determination and financial control, through the use of
budgeting and cost accounting technologies.

Stage two, IFAC identified management accounting by 1965 as a management activity, but in
a staff role. In this stage the focus had shifted to the provision of information for management
planning and control, through the use of technologies such as decision analysis and
responsibility accounting.

Stage three, IFAC identified management accounting in 1985 as management and production
techniques, as well as cost control. In this stage attention was focused on the reduction of
waste in resources used in business processes, through the use of process analysis and cost
management technologies.

Stage four; management shifted its attention to the generation or creation of value through the
effective use of resources, through the use of technologies, which examine the drivers of
customer value, shareholder value and organizational innovation.

2.3 Modern Management Accounting Practices

The history and evolution of management accounting provides an understanding of its

changes due the change in the environment in which businesses operate. Management
accounting practices may therefore be evaluated in the context of traditional management

7
accounting and modern or current management accounting. Traditional management
accounting practices are regarded as the beginning and historical practices of applying
management accounting tools to improve business performance. Some of techniques of
traditional management accounting practices include standard costing, variance analysis,
budgeting and cost volume profit (CVP) analysis (Alsharari, 2019). Management of modern
businesses require information generated by techniques beyond traditional management
accounting techniques. This entails that traditional management accounting techniques are
less sufficient to be applied as planning and control devices in the present business
environment. In modern business environment management accounting should therefore,
facilitate efficient business operations by deploying different techniques that deal with the
competitive edge (Khan, 2018a). Managers should consider management accounting as a
process of preparing management reports and accounts that provide accurate and timely
financial and statistical information to assist in management decision making (Nair and Nian,
2017). Accurate and timely information provided by management accounting is an indication
that techniques of MA are time and environmental bound. Therefore, changes in the business
environment will depend deploying of modern management accounting techniques. Global
competitive environment current demands the application of new techniques or strategies
such as Just-in-Time (JIT), Activity Based Costing (ABC), Total Quality Management
(TQM), Process re-engineering, life cycle assessment and target costing (Khan, 2018b).
These are modern techniques in modern or contemporary management accounting practices
aimed at improving performance. Contemporary MAPs also include more new techniques
such as the Kaizen Costing (KC), Balance score card and bench marking (Alzoubi, 2018).

2.4 Management Accounting Practices in Hospitality Industry

Hospitality is a term derived from the Latin word “hopes” which means host, guest or
stranger. It therefore form a basis of the hospitality industry which is a comprehensive
category of the service sector. It comprises of lodges, hotels, event planning, entertainment
and transportation with in the tourist resort (Bhatia, 2002; Okpala, 2015).

2.5 Empirical Studies of Management Accounting Practices

The history and evolution of management accounting practices have shown that MAPs
focused on improving performance of organisations through provision of relevant
information. The requirement for information for decision making became important for
organisations in the eighties. However, the information of these years was described as

8
irrelevant, inadequate and untimely for management control (Nunes, 2009). However, the
emerging of the new costing system in the nineties brought a significant demand for MAPs.
The costing systems which emerged in this period were the activities based costing (ABC),
activities based management (ABM), balanced score card, target costing, life cycle
assessment and strategic management accounting (SMA). This development has attracted the
use of management accounting in hospitality industry and other sectors. Therefore, studies
have been conduct to understand the importance management accounting in hospitality
industry in various countries.

Hapuarachchi (2019) did a study on the impact of management accounting practice (MAP)
on performance of hotels businesses. The study was prompted by the presumed problem of
lack of information for decision making in hotel sector. The researcher used a descriptive
survey design on a sample of 105 hotels selected by stratified sampling. Data were collected
using questionnaires and analysed using correlation and regression analysis. It was revealed
that information for decision making is most highly used MAP among hotels in Sri Lanka.
Some of the MAPs used are budgeting management practices, performance evaluation
system, costing management practices and strategic analysis in that order (second highest to
lowest respectively). It was also revealed that there is a positive relationship between MAPs
and performance of hotels in Sri Lanka. This shows that MAPs have the ability to enhance
organisations competitiveness and performance. Turner et al (2017) support this view in the
study of hotel properties in Switzerland. The study was meant to investigate the key precursor
of hotel property strategic management accounting (SMA) use and its impact on hotel
property customer and financial performance. It was revealed that SMA has an impact on
customer and financial performance of hotels in Switzerland. It was further more revealed
that SMA enhances the competitiveness and performance of hostel property. Competitiveness
and performance of hotels in the modern competitive environment are vital for survival and
growth. The environment in which hotels operate is highly dynamic complex and
competitive. Therefore, the survival and growth of hotels has initiated the need for better and
improved management accounting systems. These management accounting systems help
hotels to systematically track customer related information and promotes use of innovative
managerial accounting tools such as customer profitability analysis (CPA) (Faira et al 2018).
Management accounting system which is well-structured, may also offer competitive
advantages to a company in relation to its competitors (Langfield-Smith 2006; Scapens 2006;
Sreekumar 2015). In support of the importance of MAPs to hospitality businesses and

9
competitiveness, Okpala (2015) did a study on management accounting reports and
hospitality industry development in Nigeria. The study used a sample of 164 selected
management staff of the four quoted hotels in Nigeria. The findings were that management
accounting reports has a significant relationship with the development experienced by quoted
hotels in Nigeria.

2.6 Theoretical Research Gap

Studies in management accounting applied to the hospitality industries have been conducted
in many countries as shown above. However, most of these studies have focused on large
hotels in cities. It must be noted that there are lodges in national parks which provide services
to international and domestic tourists. These have also adopted the use of management
accounting practices to improve their performance. There are no studies conducted on the
role of MAPs on lodges’ performance in national parks, especially in Zambia. This study will
therefore, add knowledge on the role of MAPs on lodges’ performance situated in national
parks.

2.7 Theoretical Framework

The underpinning theory linking the association between management accounting and
development in the quoted hotels is the institutional theory which states that the design and
operations of management accounting system is shaped by the institutional environment of
the organization (Brignall & Modell 2000; Coller, 2001). This theory is particularly important
because it provides explanations for the pressures confronting organizations (Maggio &
Powell, 1983). Institutional theory presents three mechanisms of institutional pressures
namely coercive, mimetic and normative isomorphism. Coercive isomorphism occurs when
government and other authorities that the establishment depends on mandate that certain
practices must be adopted. Mimetic isomorphism describes pressures exerted on
organizations as a result of uncertainty where by organizations attempts to model themselves
on other organizations in their field which they perceive to be legitimate or successful.
Normative isomorphism refers to pressures that occurred when individuals model their
behaviour in terms of norms prescribed by society or professional networks they are involved
with. Kartalis, Koulakiotis, and Nikos (2011) concluded that management accounting is
mostly shaped by the need to legitimize and at the same time innovates to remain competitive
in a changing tourism environment. In hotel management, the operations of management
accounting may be shaped by the above three isomorphism.

10
2.8 Conceptual Frame work

Management Accounting Practices

Performance of Lodge
Costing management practices
Pricing advantage
Budgeting management Effective resource
practice allocation & control
Bench marking practices
Effective service delivery
Performance evaluation system Improve decision making

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 CHAPTER THREE

RESEARCH METHODOLOGY

3.0 Introduction

This chapter begins with presenting an introductory description of various research design
and also points out the type will be adopted in this study. It further explains the tools used in
investigating the research problem, questions and objectives. It presents the research
methodology that will be used for this study under the following sub-headings: research
design, target population, sampling techniques and sample size, data collection instruments,
interview guide, observation schedule and data analysis techniques.

3.1 Research Design

Research design can be regarded as the structure of research; it is the "glue" that holds all of
the elements in a research project together (Akhatar, 2016). Research design has been defined
in different ways by many research scholars. O’ Sullivan et al (2007) defines research design
as plans that guide decisions about when and how often to collect data, what data to gather
from whom, how to collect data and how to analyze data. Patton (2011) describes a research
design as a structure that is followed in the process of conducting research. It constitutes the
blue print for collection, measurement and analysis of data. Francis (2010) defines research
design as an organized and systematic way of carrying out research. This study will employ
Descriptive research design. Descriptive research design aims to accurately and
systematically describe a population, situation or phenomenon in its naturalistic way. It can
answer what, when, where and how questions, but not why questions (McCombes, 2020).
This research design is suitable for this study as the researcher is not intending to change any
variable but observe them in their naturalistic way.

3.3 Target Population

Borg and Gall (1989) define target population as the number of real hypothetical set of
people, events or objects to which a researcher wishes to generalize his findings. The study
will be drawn from employees managing accounting activities and senior management of
lodges in SLNP. The target population of employees in these departments is estimated at 120.

12
3.5 Study Sample

The sample size for this study was calculated using a simplified formula for Proportion that
Yamane (1967:886) used to calculate sample sizes. A 90% confidence level and a margin of
error (confidence interval) of +/- 10%

N
n= 2
1+ N ( e )

The study sample of thirty five (35) respondents from employees of FINTA Limited.

3.6 Sampling Methodology

Purposive and simple random sampling technique will be used in the study. Purposive
sampling (also known as judgment, selective or subjective sampling) is a sampling technique
in which researcher relies on his or her own judgment when choosing members of population
to participate in the study. Purposive sampling is a non-probability sampling method and it
occurs when elements selected for the sample are chosen by the judgment of the researcher
(Payne and Payne, 2004). Through this sampling method the researcher believes that he will
obtain a representative sample which will result in saving time as well as concerned with the
understanding of the employees of lodges in SLNP. Simple random sampling method will
repeatedly be used as the only possible method though it prove difficult to conduct structured
interviews to large groups of people. (Donald and Delno, 2006). This will be applied to
obtain sample for lodges operating in SLNP.

3.7 Data Collection Sources

Aborisade (2013) describes data collection as the process of collecting information from all
the relevant sources to find answers to the research problem, test the hypothesis and evaluate
the outcome. This study will make use of the secondary and primary methods of collecting
data.

3.7.1 Primary data

Primary data will be collect data through using a self-administered questionnaire. The
questionnaire is the most common data collection instrument in business research (Cooper
and Schindler, 2014). Questionnaires are instruments used for collecting data in research. The
researcher will make use of self - administered questionnaires to capture data which will be

13
used to assess the reliability of mobile money services on settlement of water bills and
improvement of revenue collection

3.7.2 Secondary data

The study will make use of secondary data sources to supplement primary data. It is
important to note that in primary data, the individuals who collect the data also analyzes it to
reach a conclusion. Secondary data may be based on the published data or may be based on
original data. In this research, both published and gray literature will be consulted to enrich
the study. Books and journal articles will be reviewed and will help in the interpretation of
the study findings.

3.8 Research instruments

This refers to the tools that will be used to collect data from the population. For this study
both primary and secondary data instruments will be used in the collection. The primary data
will be collected using the semi-questionnaires while the secondary data will be collected
from research journals, publications and past research. Interviews will also be conducted for
collecting of qualitative data for the study.

3.9 Data Analysis Method and Procedures

Data will be examined using quantitative and qualitative techniques. This will include among
other things plotting bar charts, pie charts, percentage change analysis, time series technique
and analysing the pattern of movements. The trends for the period 2016 – 2017 and number
of selected customers using mobile phone facilities for settling water bills will be plotted on
the graphs using time series technique. Two different types of software will be used in
principle which included the Statistical Package for Social Science (SPSS) and MS Excel.
While SPSS proves versatile in frequency analysis and establishment of relations between
variables, it is inadequate in financial and part of the quantitative analysis which resulted in
the use of MS Excel. A combined use of pieces of software will prove effective in generating
the much needed information. Data analysis and findings will be interpreted within the
framework of the research objectives. This will enable the researcher to draw conclusions that
will form the basis of the recommendations.

14
15
3.10 Ethical considerations

This study will be ethically sensitive and will adopt the standard ethics of social research. As
such, the following codes of conduct will be followed. The respondents’ names will not be
written on the questionnaires and the information which will be collected will be treated with
strict confidentiality and for academic purposes only. The researcher will additionally obtain
informed consent from each participant. This means explaining to potential research
participants the nature and purpose of research so that they can choose freely whether or not
to become involved. The tenet of voluntary participation will be observed as no participant
will be forced to participate in the research and participants will be free to withdraw from the
research at any stage (Fieldmann, 2000). Objectivity and value neutrality will be observed in
that no answer will be taken as being right or wrong, but each response will be considered
without bias, moralistic judgments and irrespective of the researcher’s own opinions on the
issue. Furthermore, the researcher will obtain ethical clearance from the Ethics Committee of
University of Zambia.

3.11 Validity

To ensure that the data collection instruments measure what is supposed to be measured in
this study, the questionnaire and interview guide will be checked by the researcher to ensure
its validity. In addition, for further improvement, the questionnaire and interview guide will
be presented to the Supervisor of this work who is also considered as research advisor.

3.12 Reliability

To ensure internal consistency reliability of the data collection instruments Cronbach’s apha
reliability test will be used.

16
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Time table or Gantt chart

Activities Week 1 Week 2 Week 3 Week 4 Month/2022

Submission of research proposal April
Questionnaire preparation/approval May
Data collection June
Data analysis June
Final Report submission July

19