Accounting Information System and management control in the event business: the cruise terminals study

This paper aims to examine the role of the Accounting Information System (AIS) and management control in the cruise event management process. We consider two cruise events typologies: on ship berthing and on terminal. We compare two terminal concessionaires in the Italian context, evidencing which tools are available to manage and control information needed. This multiple case study creates and identifies some key performance indicators, accounting information systems and control tools. The descriptive analysis evidences that the cruise event management processes are separated.