Purpose: The research undertaken aims to identify the managers' perception regarding the usefulness of the accounting information, especially of that provided by the management accounting. We also aim to identify the managers' propensity to base their decisions on such information. Design/methodology/approach: The research is based on the administration of a questionnaire containing 38 questions to managers in hospitality industry in Bihor, selecting a number of were 146 economic entities authorized to perform activities specific to the hospitality and tourism industry. The survey was conducted between November 2012 and January 2013, the questionnaire being administered both online and directly during field research at the headquarters of the entities. The sample consists of 91 tourism entities. We obtained a response rate of 62.33% due to field research and direct collection of answers. Major findings: 65.93% of the managers surveyed believe that the accounting information provided by the managerial accounting are very useful in decision making; between the managers' profession and experience and their perception of the importance and usefulness of the accounting information there is a correlation that is to be understood differently, in our opinion, in relation to the nature of the information provided by the financial accounting and that provided by the management accounting; in 68% of the firms in the sample there is a management accounting system; at the level of the sample there is a more or less intense correlation between the firm's size measured by turnover and the frequency of use of accounting information by categories, but this assertion cannot be extended to the total population; with a probability of 95%, it is verified the fact that between the size of the firms, measured by total assets and the frequency of use of accounting information on costs there is also a correlation at the level of all firms in the total population; in a proportion of 95%, the managers that consider important and useful the information provided by the management accounting are open and have a positive attitude regarding the implementation of a cost accounting information system. Research limitations: The survey conducted is based on a questionnaire containing a considerable number of questions, the managers becoming rather impatient while filling in the answers because of the questions that are too long or that require maximum concentration and full attention; the survey was only conducted in Bihor county, the formulation and testing of the research hypotheses may contain subjective judgments. Originality/value: The study brings added value to the domestic research in the field of managerial accounting in the hospitality industry by the originality of ideas and the survey conducted and it outlines future research directions. Paper type: research paper.
