The mediating role of organisational culture on the relationship between internal control and institutionalization: A research on hotel business

Hotel businesses are multi-faceted, offering many services together. The fact that the hotel business is a service business has made it a very big place in academic studies. Within the scope of this thesis, the mediation role of organizational culture is tried to be determined in the effect of internal control system on organizational culture and institutionalization in hotel enterprises. The main population of the study consists of the employees in the management position of five star hotels in Antalya. The reason for the application of the study on hotel enterprises is that the sector has a labor intensive structure. In order to conduct the survey, 32 five-star hotels were interviewed and 28 five-star hotels received positive feedback. The survey was applied to department chiefs, unit managers and top managers without any department difference and 398 in total were returned. These data were analyzed in order to determine the mediating role of organizational culture in the effect of internal control on organizational culture and institutionalization. Since the independent variable of the study was multidimensional, Structural Equation Modeling (SEM) method was used. In the scope of the study, firstly, the relationship between the dimensions was measured by applying DFA (Confirmatory Factor Analysis) related to the factors of internal control, organizational culture and institutionalization scales. Then, the structural model was established and the analysis was carried out within the scope of the research problem. At the same time, descriptive analyzes were conducted on demographic questions in the survey and the relationship between demographic variables and internal control, organizational culture and institutionalization dimensions were tested. As a result of the analysis, it is seen that internal control system affects organizational culture and institutionalization and organizational culture plays a full mediating role in this relationship. The study model is expected to fill the gap between the studies carried out in the literature and contribute to the field.