اثر نظم المعلومات المحاسبية في تخفيض تكلفة الخدمة الفندقية - دراسة ميدانية في البيئة السورية

Tourism industry in the recent years has occupied a wide broad standing in the economics of many years, especially those that lack other economical elements. It is of a significant importance in creating invest mental opportunities away from industrial and economical clusters, and the success of the hotel facilities that are part of basic and important for the tourism organizations, it depends 011 how much is available in their integrated information that provide it with the accounting information systems that are used in hotels. It also highlights the role of this system in reducing the cost of hotel service. The research has included a study case on the hotel establishments operating in Aleppo; the Syrian City. This was through the adoption of a personal interview with the individuals working in the financial section and analyzed the responds in order to identify the strengths and weaknesses of the used accounting information system. The research has come to several conclusions including: • The inability of accounting information system used in most hotels facilities - research community - to control the cost of hotel services within acceptable or planned limits. • There is a shortage of qualified financial personnel to work in the hotel facilities - research community. • There is a statistically significant effect of the accounting information system to reduce the cost of hotel service.