Abstract:
The specific objectives of the study were to: examine the extent to which organization structure influence
management practice among the SMEs hotels and restaurants in Ilorin metropolis; determine the effect of
market dynamism on management accounting practices among the SMEs hotels and restaurants in Ilorin
metropolis and Investigate the influence of information technology on management accounting practice
among SMEs hotels and restaurants in Ilorin metropolis. The study employed quantitative method to obtain
survey data from randomly and purposively selected 217 SMEs hotels and restaurants owners duly registered
in Ilorin, Kwara State. The obtained quantitative data was subjected to multiple regression analysis. The
findings of the study revealed evidences of statistically significant positive relationship between organization
structure, market dynamism and information technology respectively. This study offers advice to small and
medium-sized hotels and restaurants on how to use management accounting practices to plan activities and
set performance standards for their staff in order to improve their business performance. This study revealed
lack of knowledge in the current literature regarding the factors that influence the use of management
accounting techniques among small and medium-sized hotels and restaurants in Ilorin Metropolis.
