DIGITALIZATION OF ACCOUNTING AND INTERNAL CONTROL IN THE HOTEL INDUSTRY

Abstract

The article examines the theoretical, methodological and applied aspects of the digitalization of accounting and internal control in the hotel industry under conditions of business environment transformation, increasing competition, changing consumer behavior and growing requirements for the promptness of managerial decision-making. It is substantiated that hotel enterprises operate in an environment of high information intensity, where the quality of management depends not only on the volume of available data but also on the ability to process, interpret and use them in a timely manner for controlling costs, revenues, room occupancy, service quality and financial results. It is determined that the traditional accounting model, focused mainly on recording business transactions after their completion, is insufficient for modern hotel business, as it does not provide an adequate level of analytical support, preventive control and managerial flexibility. The study systematizes the main areas of digitalization of accounting and control procedures in the hotel industry, including the implementation of PMS systems, CRM solutions, ERP modules, BI analytics, electronic document management, automated revenue management systems and digital internal control tools. A comparative analysis of traditional and digital models of accounting and control support has been carried out, which made it possible to identify the advantages of digitalization in increasing the transparency, reliability and timeliness of managerial information. Particular attention is paid to the relationship between digital tools, internal control and the quality of managerial decisions in a hotel enterprise. The scientific novelty of the study lies in the development of the author’s model of a digital accounting and control environment for a hotel enterprise, which combines operational accounting, financial control, service quality monitoring, risk analysis and managerial analytics into a single information system. The practical significance of the results obtained lies in the possibility of using the proposed model to improve the internal control system, increase the validity of managerial decisions, optimize costs and strengthen the competitiveness of hotel enterprises. It is concluded that the digitalization of accounting and internal control should be considered not as a technical modernization of individual processes, but as a comprehensive managerial transformation aimed at creating an adaptive, transparent and analytically oriented hotel business management system.