Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the...

This research identified the capabilities used by Canadian hotel general managers during a time of economic stress and examines the relationships between capabilities and hotel performance. The instrument used in this study was the New Zealand Management Capability Index (NZIMCI) and contains...