Theoretical contribution to integrated management of information and communication in Hotels

Abstract

Objective: The evolution of tourism, coupled with the development of innovation and the growing interest in efficient and effective tourism management, has changed the approach to control. Internal control, as a special type of control, has gained prominence in Cuban hotels due to its importance and the components it comprises, with Information and Communication playing a key role across all sectors. This research aims to develop a theoretical review for the integrated management of the Information and Communication component of internal control in hotels. Methodology: Based on a documentary analysis, methods such as the historical-logical, analytical-synthetic, and inductive-deductive methods are applied, along with modulation due to its importance in process representation. Results and Discussion: The research presents effective information from the conception of a theoretical model that allows for competitive intelligence in the integrated management of information and communication in Cuban hotels. The review highlights the integrated and systems approach to the information and communication component and its elements within the information flow of Cuban hotel tourism. Conclusion: This study will focus on the effectiveness of information and communication as a component of internal control, reaffirming its comprehensive approach and its reasonableness in fulfilling the hotel's mission. Contribution: The main contribution is the integration of information and communication into a hotel's Balanced Scorecard, as well as the contribution of accountability processes. The innovative approach to efficiency and effectiveness in this integration distinguishes the theoretical model from those of other organizations.