This article presents the findings of a research study involving lodging managers and controllers. Both groups were asked to rate the importance of a list of 18 managerial accounting skills in terms of how important these skills are to managers.
A ranking of the skills by both groups is provided along with the results of T-tests done on the differences in the ratings between the two groups. The study indicates that both groups consider managerial accounting to be important to managers. Results indicate good agreement between the groups as to which skills are most important.
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