Multiple stakeholders and middle managers: the role of the hotel financial controller

This article explores the key characteristics of the specific stakeholders for one type of middle manager, the hotel financial controller. Eleven semi-structured interviews among financial personnel showed that although some owners require on-going profits and have high expectations of middle managers, others may take a more long-term view and be less demanding. Head offices provide systems and services for the unit, but a lack of efficiency and strategic planning affects the ability of managers to do their job. The middle manager must take a proactive intrapreneurial approach in communicating and implementing corporate strategic decisions within the unit and in managing the multiple stakeholders, but in return requires more guidance, resources and support from senior management.