Management of outsourcing and its relationship with hotels’ performance: An empirical analysis of selected hotels in Erbil

— The purpose of this study was to improve our understanding
of accounting in the context of outsourcing management. Hotel
outsourcing management issues have received some attention in
professional-oriented periodicals (for example, Hotel and Motel
Management, Lodging Hospitality), and some interest has been expressed
by hospitality researchers (Hameed & Anwar, 2018). According to Anwar
& Balcioglu, (2016), the importance of service industries is increasing,
with the hotel and tourist sectors, in particular, being identified as
interesting areas for future investigation. The purpose of this research is
to examine the factors affecting hotel performance in Kurdistan and
particularly in Erbil. A quantitative method used to analyse the present
research. The sampling method used in this study was random sampling
technique. The study was carried in Erbil. The researcher distributed 100
questionnaires, only 71 questionnaires were received and being
completed properly. The results revealed that there is positive
relationship between competition and hotel performance, there is positive
relationship between size of hotel and hotel performance, there is positive
relationship between level of quality and hotel performance, and finally
the value B = .926 which is higher than 0.01, accordingly the result
revealed that there is positive relationship between supply & demand
factor and hotel performance. In terms of future study, given the wide
range of operational tasks carried out in hotels, it would appear that the
industry would provide an excellent setting in which to conduct future
studies on differences in outsourcing contracts and different
organizational structures utilized.