The Strategic Role of Accounting in Operational Sustainability in The Hospitality Industry

Abstract

This study examines the strategic role of accounting in supporting the operational sustainability of star-rated hotels in the hospitality industry. Accounting is positioned not only as a tool for recording transactions, but also as a managerial instrument that contributes to business resilience through adaptive strategies. The focus of the study includes the implementation of efficient operational management, restructuring of financial accountability systems, flexibility in workforce management, and strengthening business relationships supported by rigorous evaluation of cash flow, both in terms of revenue and expenditure. The results of the analysis show that the right accounting strategy can maintain the financial stability of hotels, even enabling certain business units to remain profitable amid internal and external pressures. This confirms that a systematic managerial approach and consistent financial discipline can turn operational challenges into valuable economic opportunities. Furthermore, this study not only highlights the practical aspects of financial management, but also the strategic dimensions that have implications for short-term and long-term decision-making. Thus, the findings of this study are expected to provide practical contributions to industry players in designing robust financial strategies, as well as serving as an academic reference for the development of accounting management theory and business resilience in the hospitality sector in a sustainable manner.

Keyword: Accounting; strategy; hotel; operational sustainability;