The Research reported in this study concerns the effect between environment, organizational structure and task characteristics and the hotel accounting information characteristics in tourist hotels of Korea. In hence there are structured several hypotheses to verify relations between theirs.
The results are as followings.
First, the hypothesis of relation between the uncertainty of hotel outside environment and the hotel accounting information characteristics is rejected because of being significant to reverse direction but show the significance in the relation of financial information, source of information among the four accounting information characteristics.
Second, the hypothesis of relation between the organizational structure characteristics and the hotel accounting information characteristics is rejected in the relation of the collective authority and the four accounting information characteristics but is supported partial in the relation of formal organization and quantity, financial and past information among the four accounting information characteristics unlike to previous studies.
Third, the hypothesis of relation between the job characteristics and the hotel accounting information characteristics is also supported partial to the relation between job diversity and quality, nonfinancial, future information, and between job difficulty and quality, nonfinancial, outside information.