Abstract
This study investigates the use of customer accounting (CA) and marketing performance measures by focusing on hotels' ownership structure. The researchers surveyed hotels located in the USA. One hundred and ninety-one US hotel managers participated in the study. The findings showed no relationship between either financial or non-financial performance and CA and marketing performance measures. Real estate investment trust (REIT) hotels used CA more often than non-REIT hotels did. Furthermore, the control variable of size was significantly positively related to market performance measures usage but not CA usage. Although market orientation had a strong and positive impact on financial performance, no relationship was found between market orientation and non-financial performance.
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