The primary role of general management's professionalism depends, to a large extent, on the correct assessment of the value of using the accounting information provided by the accounting management and, respectively, the efficient use in the decision-making process. What is extremely important is the fact that this process must be seen as in a continuously dynamic, as well as the fact that the options used must be in line with the permanent flow of opportunities that must be notified in time and exploited in the interest of economic entities. In the author's opinion, this aspect is predilection specific to tourism activities, with an important impact on success in this type of business. Thus, the opportunities are manifested and often start from them, from the start-up phase of a business, when the capital contribution will be made according to the perspectives opened by these opportunities, and then the construction of the tourist entity itself (including the system information-accounting) will be influenced by this.
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The existence and adopting various options in the organization and functioning accounting information system of tourist establishments as a benchmark requirement must fulfill three basic functions: decision-making and operational documentation. This opinion is based on two major considerations. So first, “information is the result of a complex process by which certain data are given meaning state or dynamics of an object, phenomenon or event in the formal procedures for processing” (Ahrens, 2008). Second, in tourism, information must respond to changing competitive conditions to be eliminated vulnerable points competition and increase efficiency of operations in general and especially those generating profit (Andon, Baxter & Chua, 2007).
Based on these considerations, but also by the definition, in practical terms, accounting as “an integrated system of techniques and tools for the collection, processing, transmission, use and storage of information on the financial position and performance of the organization strictly necessary managerial decision ”(Baker & Bettner, 1997; Barth, M., Landsman, W., & Lang, 2008), we come to the obvious fact that for each type of transaction opens the possibility to configure and use different policies for the organization and functioning accounting information system. Also, the objective of continuously increasing the efficiency of organization and functioning accounting information may follow different paths and different ways depending on the achievement of feed-back (Byard, Li & Yu, 2011; Damayant, T. (2013; Florou & Pope, 2012; Jackson, S. B., & Liu, 2010; Ramanna, 2008; Vladu, Amat & Cuzdriorean, 2016).
The elements mentioned are of great importance and indicates that tourism operators “must cope with strong influences of the internal environment and the external complexity of the relationship established with clients” (Richardson, 2011; Lukka, 2010; He, Pan & Tian, 2017; Cahan & Sun, 2015). Therefore, the information system components accounting must target the internal environment and the external entity, the main sources of data and information, which are processed by a computer system properly (hard and soft), to be made available to users (internal and external), through whose feedback will be done at the end, closing the cycle of information flows (Arsenault & Faerman, 2014; Barth, 2013; Caylor, 2010; Hou, Jin, Yang, Yuan & Zhang, 2015; Parker, 2012).
Competitive advantage in tourism resulting from fundamental value that a company is able to create for its buyers so as to be greater than the costs incurred by the firm for its creation. Value is what buyers are willing to pay and the higher value is derived from offering lower prices than competitors for equivalent benefits, or providing unique benefits which more than offset a higher price (Dennis, 2014; Ball, 2013; Brown, 2010; Fan, Li & Zheng, 2016).
There were obtained representation sufficiently objective and detailed their company's competitive position compared with that of competitors, and the factors that determine a positive or negative competitive strength of the company and thus its position (Schleicher, Tahoun & Walker, 2010; Doukakis, 2014; Allen & Ramanna, 2013).
Coordination requires the harmonization of decision-making at all hierarchical levels (where tourism and the entire flow, from receiving guests until the end of your stay). This means preventing any action that may lead to disturbances and disruption, with a negative impact on business activity (Barth, Landsman, Young & Zhuang, 2014). As a result, management should be an ongoing concern to implement measures contributing to driving, respectively, motivating all staff for meeting quality targets. Also, last but not least, control through appropriate laws and internal regulations, it has a major role in monitoring implementation of gradual (during the operating cycle) performance and meeting the targets (Bettner & Kate, 2013).
Based on these considerations, we think that a decisive factor in the performance management, respectively entity's objectives all tourist information system must address three main issues: ensuring complete documentation and detailed, providing information needed to run the operating structures and ensuring all information necessary for decision-making structures.