Strategic Adaptation and Adjustment of Strategic Management Accounting in the COVID-19 Situation : A Case Study of Accommodation Business in Hua Hin District, Prachuap Khiri Khan Province

Abstract

This research aimed to study the adjustment of the accommodation business operators in Hua Hin District, Prachuap Khiri Khan Province, in the COVID-19 situation. This study uses qualitative method by case study with in-depth interviews.  Data was analyzed by content analysis with analytic comparison. The researcher selected 4 accommodation business operators by purposive sampling. It was divided into 2 groups: the monthly-paid accommodation business and the daily-paid accommodation business. The results of the study are demonstrated three parts. First, type of strategy, the daily-paid accommodation business strategy has been adjusted from the analyzer strategy to the reactor strategy but the monthly-paid accommodation business strategy has not been adjusted. Second, form of strategic adjustment, the daily-paid accommodation business strategy has been adjusted according to emergent strategy (day-to-day strategy). Third, in terms of strategic management accounting, the hotel business is a large business, therefore, 3 types of strategic management accounting are applied: environmental scanning, competitor orientation and forward-looking Information. Other types of business use only the forward-looking information.