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.