The impact of management accounting on operational management in restaurants in the city of Riobamba: The 1 Tenedor Case Study

Abstract

Management accounting is key to strengthening organizational management, as it provides useful data for planning, control, and decision-making. The study analyzed the impact of management accounting on operational management in restaurants in the city of Riobamba. Therefore, a mixed-methods approach with descriptive, correlational, and explanatory components was applied, using a cross-sectional observational design. The study considered a population of 109 registered establishments, with a sample size of 86. This information was collected through a structured questionnaire using a Likert scale, showing internal reliability with Cronbach’s alpha values of 0.967 and 0.928. The data showed a normal distribution, and Spearman’s rho coefficient was used to assess the correlation. The findings indicated a positive, significant relationship between management accounting and operational management (rho = 0.811; p < 0.001). Similarly, the model explained 83.3% of the variance in operational performance (R² = 0.836), confirming that accounting practices support the performance of the locations. In conclusion, these tools constitute a strategic resource that optimizes costs and resources and supports decision-making by providing relevant evidence, despite the limitations