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Impact of Management Indicators on the Business Performance of Hotel SMEs in Mexico

2025-05-16Journal article Open access
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datacite.subject.sdg04:Educação de Qualidade
datacite.subject.sdg08:Trabalho Digno e Crescimento Económico
datacite.subject.sdg11:Cidades e Comunidades Sustentáveis
dc.contributor.authorBrito, Antonio Emmanuel Pérez
dc.contributor.authorZapata, Martha Isabel Bojórquez
dc.contributor.authorLima Santos, Luís
dc.contributor.authorGomes, Conceição
dc.date.accessioned2025-07-07T09:10:15Z
dc.date.available2025-07-07T09:10:15Z
dc.date.issued2025-05-16
dc.description.abstractEmpirical studies on management control and business performance are growing. However, a research gap exists regarding the tourism development/hotel small- and medium-sized enterprises (SMEs), particularly in terms of administrative management and organizational functions. Hence, drawing from the principles of management control, specifically about the utilization of business performance evaluation techniques, this study aimed to construct a business performance index for hotel SMEs in the state of Yucatán, Mexico. To this end, the index evaluated multiple variables including investment, profitability, financing sources, operating metrics, and the utilization of financial information. To accomplish the goals, this study administered surveys to the proprietors/administrators of 139 hotel SMEs. It employed a quantitative approach and utilized the multiple linear regression model with the forward technique. Its findings demonstrate that the utilization of financial information and funding sources have the most substantial correlations with business performance. As theoretical and practical implications, a business performance index arose, replying to the needs presented by the Mexican Association of Hotels in Yucatán.eng
dc.description.sponsorshipThis research is financed by national funds through FCT—Foundation for Science and Technology, I.P., within the scope of Project CiTUR FCT UID/04470/2025.
dc.identifier.citationPérez Brito, A. E., Bojórquez Zapata, M. I., Lima Santos, L., & Gomes, C. (2025). Impact of Management Indicators on the Business Performance of Hotel SMEs in Mexico. Journal of Risk and Financial Management, 18(5), 271. https:// doi.org/10.3390/jrfm18050271
dc.identifier.doi10.3390/jrfm18050271
dc.identifier.issn1911-8074
dc.identifier.urihttp://hdl.handle.net/10400.8/13543
dc.language.isoeng
dc.peerreviewedyes
dc.publisherMDPI AG
dc.relationCentro de Investigação Aplicada em Turismo
dc.relation.hasversionhttps://www.mdpi.com/1911-8074/18/5/271
dc.relation.ispartofJournal of Risk and Financial Management
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectIndicators
dc.subjectBusiness performance index
dc.subjectFinancial information
dc.subjectHotel management
dc.subjectSMEs
dc.subjectMexico
dc.titleImpact of Management Indicators on the Business Performance of Hotel SMEs in Mexicoeng
dc.typejournal article
dspace.entity.typePublication
oaire.awardTitleCentro de Investigação Aplicada em Turismo
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UID%2FGES%2F04470%2F2019/PT
oaire.citation.endPage18
oaire.citation.issue5
oaire.citation.startPage1
oaire.citation.titleJournal of Risk and Financial Management
oaire.citation.volume18
oaire.fundingStream6817 - DCRRNI ID
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyNameLima Santos
person.familyNameGomes
person.givenNameLuís
person.givenNameConceição
person.identifier1269004
person.identifier.ciencia-id1A1E-830E-DF42
person.identifier.ciencia-idDA19-611B-AFAB
person.identifier.orcid0000-0002-6652-7601
person.identifier.orcid0000-0001-5715-8384
person.identifier.ridF-4413-2017
person.identifier.scopus-author-id57196741324
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
relation.isAuthorOfPublication882d100f-c74a-4209-b7ae-cd9d619b3ae7
relation.isAuthorOfPublication4a53901a-3cdd-45ea-a0b1-ab33ae99023e
relation.isAuthorOfPublication.latestForDiscovery882d100f-c74a-4209-b7ae-cd9d619b3ae7
relation.isProjectOfPublication9e93dd03-4e85-4a87-874a-070da232556d
relation.isProjectOfPublication.latestForDiscovery9e93dd03-4e85-4a87-874a-070da232556d

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