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NNIJAS-2026-2712 Other October 2025 - Issue 1

The Role of Accounting Information Systems in Enhancing Operational Efficiency in Hotels: A Case Study of “Hotel Holiday Regency, Moradabad, U.P. India”

Dr. Sanjay Kumar Singh | Co-Authors: Ms. Tanuja

Abstract

          This study examines the operational efficiency of the mid-sized hotel “Hotel Holiday Regency” in Moradabad, India, which is a competitor in the hospitality sector, in relation to Accounting Information Systems (AIS). Financial accounting in the hotel industry is a much-needed service that faces the difficulty of resource optimization, seasonal demand fluctuations, and dynamic pricing. Through the unification of ERP systems, automated accounting, and real-time analytics, AIS provides a framework for improved processes. This qualitative case study employs an analysis of historical and current data around AIS together with interviews of hotel managers, accountants, and operational personnel. The results underlined how AIS dramatically improves the efficiency of hotel operations by streamlining financial processes, manual-minimize errors, and fast-track decision-making. The implementation of AIS at Hotel Holiday Regency brought down the time for financial reporting by 25%, increased inventory accuracy by 12% and improved cost control through real-time expense monitoring. Furthermore, leveraging predictive analytics on the system allows for dynamic pricing, thereby achieving an 8% increase in revenue. Some other challenges identified relate to the cost of early implementations and the need for staff training, thereby emphasizing long-term support and strategic planning. The report underlines the ways in which AIS is transforming financial procedures, sharpening resource allocation, and enhancing operational transparency to give Hotel Holiday Regency an edge over the competition. These findings add to the literature by imparting context-specific evidence on AIS effectiveness in this sector, especially for mid-tier hotels. It is recommended that investments be made in user-friendly AIS platforms and continuous training to ensure long-term efficiency gains.

Keywords: Accounting Information Systems, Operational Efficiency, Hospitality Industry, Financial Management, Real-Time Analytics, Inventory Accuracy, Cost Management, Dynamic Pricing, Technology Adoption.

Article Information
Primary Author Dr. Sanjay Kumar Singh
sanjaykmr0506@gmail.com
Affiliation IFTM University, Moradabad, UP, India
Page Numbers 1-18
Publication Date 15 Aug 2026
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