Relevant bibliographies by topics / Accounting in the hotel industry

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  2. Dissertations / Theses
  3. Books
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  5. Conference papers
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Academic literature on the topic 'Accounting in the hotel industry'

Author: Grafiati
Published: 28 May 2022

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Journal articles on the topic "Accounting in the hotel industry"

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Imansari, Annisa Rizkaninghadi, Roekhudin Roekhudin, and Yeney Widya Prihaningtias. "Green Accounting and Malang Hospitality Industry: A Inevitability." Jurnal Economia 15, no. 2 (October 1, 2019): 189–208. http://dx.doi.org/10.21831/economia.v15i2.24127.

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Abstract: This research aims to study the implementation of green accounting on the hospitality industry in Malang based on internal and external perspectives. This type of research is a multi-case study. Data collection was conducted in 2018 through interviews with internal parties of Harris Hotel (five stars), The Balava Hotel (four stars), and ubud Hotel and Cottages (three stars); guests and people around the hotels and environmental Services in Malang; observation and documentation. The results of this research show that three, four, and five stars hotels in Malang have implemented green accounting very well. All of those hotels also spent some expenses on the environment to reduce the risk of pollution and environmental damage. From the external perspective, no one is feeling disadvantaged from the activities of hotel operational. In the future, the hotels are expected to improve their awareness on the environment. Keywords: Green Accounting, Environmental CostAkuntansi Hijau dan Industri Perhotelan: Sebuah KeniscayaanAbstrak: Penelitian ini bertujuan untuk mengetahui penerapan akuntansi hijau pada industri perhotelan di Kota Malang dari perspektif internal dan eksternal. Jenis penelitian ini adalah multi studi kasus. Pengumpulan data dilakukan pada tahun 2018, melalui wawancara dari pihak internal Hotel Harris (bintang lima), The Balava Hotel (bintang empat), dan Ubud Hotel & Cottages (bintang tiga); tamu dan masyarakat sekitar dari ketiga hotel, pihak Dinas Lingkungan Hidup Kota Malang; observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa hotel bintang tiga, empat dan lima di Kota Malang telah menerapkan beberapa aktivitas akuntansi hijau. Ketiga hotel juga telah mengeluarkan beberapa biaya lingkungan dalam rangka mengurangi risiko pencemaran dan kerusakan lingkungan. Dari sisi eksternal, tidak ada pihak yang merasa dirugikan dari aktivitas operasional hotel, ke depannya diharapkan hotel dapat lebih peka terhadap lingkungan. Kata Kunci: Akuntansi Hijau, Biaya Lingkungan
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Nurmagambetova, Azhar, Sariya Baimukhanova, Ryszard Pukala, Karlygash Kurbanova, and Anar Kidirmaganbetova. "Improvement of accounting in the hotel business in the transition to a digital economy." E3S Web of Conferences 159 (2020): 04019. http://dx.doi.org/10.1051/e3sconf/202015904019.

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The article describes the main features of accounting and development of accounting in the hotel business during the transition to a digital economy. Considering the use of digital programs and applications, recommendations are given for improving accounting. The hotel industry is a key player in international tourism, and tourism flows depend on the quality of the tourism industry sector. The Republic of Kazakhstan is famous for its rich natural and tourist resources, but it occupies a small segment in the world tourism development. The main differences in the work of different hotels and hotels on the example of Kazakhstan and hotels in other countries are reviewed and summarized. In connection with the various services provided in hotels, it is necessary not only to monitor the quality of service and monitor the work of the staff but also to keep records of all possible expenses. In this regard, the cost of hotel business management. The paper discusses examples of automated systems to improve performance and accounting in hotels.
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Sajjad, Aymen, Aleena Jillani, and Muhammad Mustafa Raziq. "Sustainability in the Pakistani hotel industry: an empirical study." Corporate Governance: The International Journal of Business in Society 18, no. 4 (August 6, 2018): 714–27. http://dx.doi.org/10.1108/cg-12-2017-0292.

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Purpose This paper aims to look at the sustainability practices adopted by the Pakistani hotel industry. Sustainability is a relatively under-researched notion from the perspective of the developing world, and in particular, the research lacks evidence from the Pakistani hotel industry. Design/methodology/approach The authors follow an exploratory multiple case study design to study the sustainability practices adopted by the Pakistani hotel industry. Semi-structured interviews are conducted with the senior hotel managers. Findings The results suggest that sustainability is only partially integrated into the business strategy for most of the sample hotels, and a systematic approach to sustainability is currently lacking. Overall, the central focus of the hotels is on developing commercial performance, whereas some fragmented social and environmental sustainability initiatives are implemented on an ad hoc basis. Practical implications This study identifies some practical issues and challenges in relation to sustainability implementation in the Pakistani context. It is suggested that the government, community organizations and the private sector firms need to actively collaborate to promote the sustainability agenda. Originality/value This paper extends the extant literature by exploring sustainability implementation in the Pakistani hotel industry. While there is limited sustainability research in the context of the developing world, this study contributes by bridging this gap in the present literature.
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Ivankovič, Gordana, and Mateja Jerman. "Comparative analysis of budgeting in the Slovene hotel industry." Tourism and hospitality management 17, no. 1 (2011): 91–100. http://dx.doi.org/10.20867/thm.17.1.7.

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The main purpose of the presented research was to investigate whether Slovene hotels that have a business strategy and strategic management accounting are more successful in comparison with those that still do not have a long-term business strategy and strategic management accounting.Hotels that have a business strategy and strategic management accounting are expected to be more successful in comparison with those that still do not have a long-term business strategy. Questionnaires were distributed to the management of selected Slovene hotels. The Slovene budgeting practices were assessed in Slovene large hotels, which have more than 100 rooms. The analysis was performed at the beginning of the years 2004 and 2008, respectively. Budgeting practices in Slovene hotels were assessed by analyzing the extent to which managers used strategic management accounting and the extent to which business strategies were implemented. The analysis provides evidence that hotels with a long-term business strategy are more successful than those that that have a short-term strategy, or are even without one. Although an improvement in the field of continuous budgeting in the five-year period can be ascertained, only a minority of Slovene hotels uses standard cost as a basis for budgeting. This was the first study that ascertained discrepancies between Slovenian budgeting practice and foreign best practices, which is undoubtedly of great interest for decision-makers on the level of individual hotel.
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Sousa Paiva, Inna, and Isabel Lourenço. "Determinants of earnings management in the hotel industry: An international perspective." Corporate Ownership and Control 14, no. 1 (2016): 449–57. http://dx.doi.org/10.22495/cocv14i1c3p5.

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This paper analyzes the determinants of the level of earnings management in a wide sample of listed firms from the hotel industry in 15 countries. The empirical study relies on the discretionary accruals, as an indication of earnings management, and examines the firm and country characteristics that are potentially associated with those discretionary accruals. The results suggest that firm characteristics, including the leverage ratio, cash flow from operations, investment opportunities and the frequency of losses, are the major determinant of earnings management in the hotel industry around the world. Our results also show that firms with five star hotels have different incentives to manipulate earnings, when compared to firms holding lower quality hotels. The hotels’ star rating also seems to play a different role in explaining the level of earnings management in common-law countries, when compared to code-law countries. This paper contributes to the accounting literature by examining the determinants of earnings management of a large panel of firms from the hotel industry and by focusing on the characteristics of the firm and its institutional environment.
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Yusoh, Nirman Noor Afiqi Mat, and Tuan Zainun Tuan Mat. "Environmental Management Accounting Adoption Barriers Among Malaysian Hotel Companies." International Journal of Financial Research 11, no. 3 (June 30, 2020): 31. http://dx.doi.org/10.5430/ijfr.v11n3p31.

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Environmental management has become a main concern to the hotel industry with regards to waste reduction, energy savings and water conservation. The hotel industry is frequently accompanied by many adverse environmental impacts as hotel companies extensively consume large amounts of energy, water and non-durable products. Environmental Management Accounting (EMA) is tools that can be used to assist these companies to trace, collect, and analyse physical and monetary environmental information for decision-making purpose and consequently, improves financial and environmental performances. However, there are barriers to EMA adoption. This study aims to examine level of EMA adoption among the hotel companies and the barriers influencing EMA adoption. This study utilises the quantitative research design; using questionnaire survey. A total of 212 usable questionnaires were collected from the hotel companies in Selangor and Kuala Lumpur. Multiple regression analysis was conducted for hypotheses testing. The results of this study show that EMA has yet to be extensively adopted among the hotel companies in Malaysia. The result also shows that the adoption level of both Physical EMA (PEMA) and Monetary EMA (MEMA) are still low. The result further indicates that the low adoption of EMA is caused by the lack of institutional pressures. Specifically, this study shows that financial barrier, informational barrier and institutional barrier significantly influence EMA adoption among the hotel companies in Malaysia. This study is significant to the hotel managers, government authorities and environmental regulatory agencies in understanding the level of EMA adoption in the Malaysian hotel industry. In addition, this study provides valuable contributions to the existing literature by providing useful insights on the barriers influencing EMA adoption in the hotel industry in developing countries.
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Ivankovič, Gordana, Nada Klobučar, and Darjana Vidic. "POSSIBILITIES AND LIMITATIONS FOR THE INTRODUCTION OF THE USALI STANDARD IN THE SLOVENE HOTEL COMPANIES." Tourism and hospitality management 7, no. 1-2 (December 2001): 87–102. http://dx.doi.org/10.20867/thm.7.1-2.7.

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Currently, Slovenia does not have the bases for the introduction of a uniform system of accounts for monitoring business performance in the hotel industry, called the USALI standard ("Uniform System of Accounts for The Lodging Industry"), which allows comparison of an individual hotel to similar hotels in a closer and wider area, has been the principal finding of the research ordered by the Slovenian Tourist Board and conducted by the Faculty of Economics, University of Ljubljana. The aim of the research was to examine the possibilities of the direct use of the USALI standard in Slovenia as well as about the necessary changes of the existing situation in the area of accounting records and other records in the hotel industry, so that the performance of the Slovene companies could be compared to the average of the hotel industry in the world, Europe and individual countries.
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Cheng, Boon Liat, Chin Chuan Gan, Brian C. Imrie, and Shaheen Mansori. "Service recovery, customer satisfaction and customer loyalty: evidence from Malaysia’s hotel industry." International Journal of Quality and Service Sciences 11, no. 2 (June 12, 2019): 187–203. http://dx.doi.org/10.1108/ijqss-09-2017-0081.

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Purpose The purpose of this study is to investigate the impact of service recovery dimensions on customer satisfaction and, subsequently, on customer loyalty in the context of the hotel industry. Design/methodology/approach A self-administered questionnaire was distributed to 500 respondents who had the experiences of staying in the hotels in Malaysia. The structural equation modelling technique was used to study the relationship between the model and the developed hypotheses. Findings The findings revealed that service recovery dimensions are significantly related to customer satisfaction and have a positive relationship between customer satisfaction and customer loyalty. Practical implications As the main sector in the hospitality business, hotels play a vital role in the tourism industry. Therefore, the developments in tourism and hotels go hand in hand, as they are mutually dependent on each other. With significant yearly developments in the tourism industry and at a constant rate, hotel operators should reconsider their business strategies to achieve customer loyalty and sustain their businesses. In view of that, the findings of this study not only benchmarks better hotel services but also provides an improved understanding of service recovery that will effectively aid hotel operators in handling service failures; otherwise, customer dissatisfaction may occur if poor service recovery strategies are implemented. Originality/value The intense competition in the service industry has driven companies to place extra attention on service recovery so as to ensure continuous success. With a yearly significant development in the tourism industry at a constant rate, hotel providers (one of the major beneficiaries) are driven to reconsider their business strategies to achieve customer loyalty and sustain their business.
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Pavlatos, Odysseas. "An empirical investigation of strategic management accounting in hotels." International Journal of Contemporary Hospitality Management 27, no. 5 (July 13, 2015): 756–67. http://dx.doi.org/10.1108/ijchm-12-2013-0582.

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Purpose – The purpose of this paper is to investigate the relationship between contextual factors, strategic management accounting (SMA) and historical performance in hotels. Design/methodology/approach – An empirical survey was conducted on a sample of 106 leading hotels in Greece. Findings – The analysis of the survey data indicates that seven contingent factors affect SMA usage in hotels: The seven factors are perceived environmental uncertainty, structure, quality of information system (IS) information, organizational life cycle stage, historical performance, strategy and size. The findings also indicate that lagging performance affects SMA and that this effect is moderated by the perceived environmental uncertainty. Research limitations/implications – Some of the limitations are inherent to the survey method used, such as the use of perceptual measures and the potential of common method bias. Data were collected from the Greek hospitality industry, and consequently, the results may be generalizable only to that population. Practical implications – The accounting professionals and hotel managers will also be benefited, as the study aims to identify the most relevant SMA tools adopted in the hotel industry, as well as the relationship between these tools and other external and organizational factors. Originality/value – This research adds to the current knowledge in management accounting system design in hotels. This paper increases the understanding as to why hotels are more likely to implement SMA. The results provide the first empirical evidence of the relation between SMA usage, organizational factors, external factors and historical performance in hotels.
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Setiawan, Antonius Singgih. "Market Orientation, Hotel Chain Group And Strategic Management Accounting Usage." Jurnal Akuntansi 24, no. 1 (June 24, 2020): 37. http://dx.doi.org/10.24912/ja.v24i1.640.

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The growth effect of the hospitality industry is an increasingly strong competition. Management's focus on the use of strategic management accounting is an important key in anticipating competition. For this reason, this study needs to identify factors that can influence the use of strategic management accounting by hotel management. This study aims to explain the effect of market orientation and hotel chain groups on the use of strategic management accounting in the hospitality industry. A total of 134 questionnaires are distributed to the hotel general managers in Southern Sumatra region. The number of questionnaires used in this study is 118 (88.06%). The data are analyzed using a statistical method of multiple regression. The statistical software used to estimate the model is SPSS software version 21. Research findings indicate that market orientation and hotel chain groups have a positive impact on the use of strategic management accounting in the hotel industry. An important contribution of this research is that the research findings confirm that market orientation is an important factor in the implementation of strategic management accounting, and hotel chain groups are new things that can be identified in strategic management accounting research.
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Dissertations / Theses on the topic "Accounting in the hotel industry"

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Lamminmaki, Dawne, and n/a. "Outsourcing in the Hotel Industry: A Management Accounting Perpective." Griffith University. School of Accounting and Finance, 2003. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20040920.091600.

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The broad objective of this thesis is to develop an understanding of factors affecting outsourcing in the hotel industry and also the role played by management accounting in hotel outsourcing. The thesis draws on transaction cost economics (TCE), agency, contingency, and labour process theories in the context of appraising factors motivating outsourcing. Two empirical phases have been undertaken in the study. The first phase involved a series of interviews with general managers and financial controllers in large South East Queensland hotels. The second phase involved two distinct questionnaire surveys of large Australian hotels. The first was administered to hotel general managers, and the second was administered to hotel financial controllers. Significant findings arising from the study include: 1. In light of the substantial international literature describing hotel outsourcing, it appears that outsourcing in Australian hotels is relatively limited. This appears to be particularly the case with respect to food and beverage related activities. 2. Mixed support is offered for the TCE model. Both the survey and interview data provide some support for TCE's prescription that frequently conducted activities will not tend to be outsourced. Two specific extensions are offered to this aspect of the model, however. Firstly, where activities are conducted to a minimal extent, it can be uneconomic to outsource. Secondly, where large activities are undertaken by a group of organisations, their enhanced purchasing power can result in inexpensive outsourcing arrangements. With respect to TCE's uncertainty proposition, support is offered for the view that the propensity to outsource will be greater where behavioural uncertainty is lower. No support has been offered with respect to environmental uncertainty. The interview data provides some support for TCE's asset specificity proposition, however, minimal support was found in the survey phase. Despite this, the many dimensions of asset specificity (eg. site specificity, human asset specificity, etc) provided a useful checklist of issues to be considered in relation to the outsourcing decision. 3. Negligible support was found for labour process theory (LPT) in the interview phase of the study. In light of this, and the need to narrow the study’s focus in the survey phase, LPT was not pursued further. LPT is a difficult construct to operationalise, given the social desirability error that may result. This may partially account for the absence of significant LPT findings in the interview phase. 4. The survey data provides some support for the agency theory view that risky activities will tend to be outsourced. 5. Considerable cross-hotel variation exists in management of, and accounting's involvement in, outsourcing decision making and control systems. Accounting appraisal of outsourcing proposals rarely includes long term oriented, sophisticated techniques such as "net present value". It appears this may be because outsourcing decisions are not conducted in the context of the formal capital budgeting process. 6. High performing hotels and hotels that conduct their outsourcing decisions in the context of a long term outsourcing strategic agenda have more sophisticated outsourcing management systems.
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Davids, Nadia. "The importance of financial management knowledge and accounting skills among department managers in the hotel industry within the Cape Town metropolis." Thesis, Cape Peninsula University of Technology, 2017. http://hdl.handle.net/20.500.11838/2650.

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Thesis (MTech (Business Administration))--Cape Peninsula University of Technology, 2017.
The hospitality industry has undergone far-reaching changes based on discussions held with industry representatives. Due to the rapid development of accounting systems there is an over reliance on systems to control costs. This influences the accounting skills of department managers, which are insufficient to manage their departments effectively. The research investigates the role and relevance of accounting skills amongst department managers of selected hotels in Cape Town. The research methodology employed a semi-structured questionnaire that was used to collect quantitative and qualitative data. The focus was on selected three-star (3) and five-star (5) hotels within Cape Town. The findings were drawn from a small sample of 45 hotels, among which 35 participants from the 45 hotels completed the questionnaire. A review of literature identified a strong need for department managers to have accounting skills, but there is limited evidence whether they actually hold these skills. Statistical analysis of the responses revealed that less than 50% of the participants were confident that they had sufficient accounting skills to manage their departments effectively. Two key issues were identified (1) the benefits of accounting skills (2) the need for formal accounting skills training. If the findings and concerns of the lack of accounting skills are not addressed it will affect cost control, costs will increase and profitability will be negatively affected. Recommendations include more interaction and forging links between academia and industry. A challenge for hospitality academics is review current financial management training provided and introduces mentorship programmes to develop the accounting skills of department managers.
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Jones, Tracy Amanda. "The development of positive budgetary theory within the UK hotel industry." Thesis, University of Gloucestershire, 2006. http://eprints.glos.ac.uk/3159/.

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Previous applied empirical research is limited. This research builds a bridge between management accounting 'normative theory' and current practice, through the development of 'positive budgetary theory'. In order to achieve this a series of objectives were set, relating to: developing a statement of textbook 'normative' theory; identifying industry practice; analysing practice in relation to theory; critically reviewing the rationale for practice; and developing a model of 'positive' budgetary theory appropriate for UK hotel organizations. The methodological stance was interpretive and corpus based. Individual corpus (body of knowledge) were developed related to 'normative' theory and hospitality industry practice. An interpretative approach was used to interrogate the corpus in order to ascertain 'positive' theory, concerning budgeting in the hospitality industry. The methodological approach adopted required a multi-method approach, which allowed triangulation of results. Methods used were content analysis, postal census survey, semi-structured interviews and a qualitative questionnaire. The content analysis results identified aspects of budgeting that were 'normative', 'probably normative', 'probably not normative', and 'not normative' in textbooks. Of the sixteen aspects of budgeting reviewed ten were considered normative (at the primary coded level) but others such as zero base budgeting was probably not normative. Findings from industry research established aspects of practice in line with 'normative' theory. Positive theory developed was informed by practice, normative theory and the rationale for industry practice. No general 'theory/practice' gap was identified for budgeting. For many aspects such as the need for participation in the budgeting process, or the marginal reporting of zero base budgeting, there was agreement. However flexible budgeting was viewed has having little use in the industry, whilst it was normative in textbooks. The results also identify aspects that need to be reconsidered by industry, particularly participation at lower levels in the organization and the financial training needs of non-financial managers.
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Brander, Brown Jacqueline. "Relating organisational culture and accounting control system design : a contingency study in the hotel industry." Thesis, Oxford Brookes University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.289139.

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Ramli, Ainon. "Usage of, and satisfaction with, accounting information systems in the hotel industry : the case of Malaysia." Thesis, University of Hull, 2013. http://hydra.hull.ac.uk/resources/hull:7180.

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In the last 20 years, organisations have invested heavily in Information Technology (IT) to support their businesses. The work systems of organisations nowadays are increasingly IT-enabled. The tourism industry in general and hospitality industry in particular is one of the industries that are much affected by the revolution of IT. There have been made various calls for additional research to improve knowledge about the usage of and satisfaction with information systems (IS) in organisations. This study is motivated by the lack of knowledge of the use of Accounting Information Systems (AIS) in the hotel industry, especially in developing countries. Thus, this research attempts to fill a knowledge gap by exploring the adoption of AIS and the factors that influence usage of and satisfaction with the AIS, as well as the relationship between satisfaction with the AIS and its organisational impact, in Malaysia. This study uses an extension of the Technology Acceptance Model (TAM) which is regarded as one of the most influential research models in explaining IT usage or acceptance behaviour in various contexts. The research adopts a triangulation approach combining both a survey and interviews. The data from the survey were collected through a postal questionnaire to senior accounting managers in three, four and five star rated hotels. The data were analysed using Partial Least Squares (PLS) which is the PLS-Graph Beta Version 3.0. Semistructured interviews with managers in six hotels supplement the findings from the survey. The interviews explained further, managers’ insights into experience and views as a means to triangulate the research. The findings confirm the wide use of computerised accounting systems in three, four and five star rated hotels, although, the extent of the AIS use is relatively unsophisticated with the focus on basic accounting modules and fundamental accounting-based applications. The main factors to influence perceived usefulness (PU) are perceived ease of use (PEOU), involvement and training. The factors that influence PEOU are experience, external expertise and PU. It is found that usage of the AIS, PU and PEOU significantly influence satisfaction with the AIS. This study also provides positive support for a relationship between satisfaction with the AIS and organisational impact. Despite the widely held belief that IT is fundamental to a firm’s survival andgrowth, previous studies struggled to link IT to organisational impact. This research adds to existing studies about the usage of and satisfaction with IT/IS. It provides further support to the TAM in terms of AIS in the hotel industry. The findings from this study also provide awareness to academics and practitioners about the importance of IT/IS in general and AIS in particular to create competitive advantages and to improve firms’ efficiency and effectiveness, as well as to impact to overall firm performance.
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??????, ????? ??????????, and M. V. Levin? "????? ? ?????????? ???????? ????????????? ?????? ??????????? ?????????? ????????????" Thesis, ????, 2016. http://eztuir.ztu.edu.ua/123456789/5123.

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?????????? ?? ???????? ????????? ??????? ????????? ??????????? ???? ?? ????????????? 08.00.09 ? ?????????????? ?????, ?????? ?? ????? (?? ?????? ??????????? ??????????). ? ???????????? ????????? ????????????? ??????????? ???????????? ?????? ? ????? ???????, 2016. ?????????? ?????????? ??????????? ?????????-?????????? ????? ?? ?????????? ??????? ??????????????? ?????? ?? ???????????? ???????? ????????????? ?????? ??????????? ?????????? ????????????. ? ?????? ????????????? ??????????? ??????? ????????????? ???????? ?? ???????????? ???????????? ????????????? ?????? ??? ????? ??????????????? ??????. ?????????? ?????? ?????????? ???????????? ? ?????????? ?????? ?????? ? ????????????? ?????????? ???????????? ?? ????????? ???????? ? ???????? ?????????? ????????? ???????? ??????????? ?????????? ????????????. ????????????? ?????????????- ????????? ????????? ??????????????? ?????? ????????????? ?????? ? ??????????? ????????? ?????????? ??????????? ?????????? ????????????. ?????????? ??????? ?????? ????????????? ?????? ?? ?????? ??????????; ????????? ?????? ????????????? ?????? ? ??????? ?? ?????; ???????????? ????????? ?????? ????????????? ??????; ???????? ?????????? ????? ?? ??????? ????????????? ?????? ??? ?????????? ???? ?????????? ? ??????. ?????????? ?????????? ?????????????? ???????????? ???????? ????????????? ?????? ??????????? ?????????? ????????????.
The dissertation for competition of a scientific degree of Candidate of economic sciences by speciality 08.00.09 ? Accounting, analysis and audit (by the types of economic activity). ? Zhytomyr State Technological University of the Ministry of Education and Science of Ukraine, 2016. Thesis deals with the theoretical and methodological foundations and practical aspects of accounting and internal control of hotel industry?s transaction costs. The paper presents the interpretation of the ?transaction costs? concept and improved classification of transaction costs for accounting purposes. The draft guidelines on the hotel industry costs composition and set of objectives and elements of the cluster's accounting policies are developed. The organizational and methodological features of transaction costs accounting are proposed which specified to the activities of the hotel industry. Logbooks and registers for transaction costs accounting are developed by the types of transactions; Entry Sheet of transaction costs is improved in the context of their species consolidated statement of transaction costs accounting is performed; algorithm of taking into account the explicit and implicit transaction costs when calculating the price of accommodation. The methodical tools of internal control of the hotel industry?s transaction costs are developed.
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Choi, Jeong-Gil. "The hotel industry cycle: developing an economic indicator system for the hotel industry." Thesis, Virginia Polytechnic Institute and State University, 1996. http://hdl.handle.net/10919/77739.

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The principal objective of this study was to develop an economic indicator system for the hotel industry in order to project the industry's growth and turning points. This study developed for the U.S. hotel industry a business cycle that would cover hotel activity as broadly as possible and one that would represent the magnitude of growth of the industry. This study also identified and selected seventy economic indicators for the hotel industry by reviewing literature and testing the characteristics of each time series which are available in public. By classifying the indicators into leading, coincident, and lagging indicators, this study formed composite indices for the groups of indicators and defined the relationships in terms of time lags between the hotel industry growth cycle and the series of composite indices. For a twenty-eight year period ( 1966-1993 ), the hotel industry experienced three cycles (peak to peak or trough to trough). The hotel industry peaked in 1967, 1973, 1980, and 1989. The industry troughed in 1969, 1974, 1982, and 1991. The mean duration of the hotel industry cycles is 7.3 years, calculated either by peak to peak or trough to trough. An interesting finding is that the hotel industry declines sharply once it reached the peaks. In general, the mean duration for the contraction is about two years. The hotel industry growth cycle representing the rate of growth changes was also identified by standardizing the changes, and by measuring and dating the cycles. The results showed that the hotel industry experienced high growth (a boom) every four or five years. The average expansion (L-H) period is about three years and the average contraction (H-L) period is about two years. The performances of the composite indices for the leading, coincident, and lagging indicators were measured based on their timing differences of turning points compared with those of the industry cycles. The usefulness and effectiveness of the indicator system composed of composite indices of leading, coincident, and lagging indicators were empirically supported in this study. The results of this study imply the indicator system can be used as a forecasting tool for the hotel industry.
Master of Science
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Shevchuk, Yu A., and M. P. Denysenko. "Hotel industry business model formation." Thesis, Izdevniecība "Baltija Publishing", 2020. https://er.knutd.edu.ua/handle/123456789/17105.

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Chu, Cheok Mei. "Customer loyalty in the hotel industry." Thesis, University of Macau, 2003. http://umaclib3.umac.mo/record=b1636644.

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Ahammad, Shamim. "Importance of Training in Hotel industry." Thesis, Södertörns högskola, Institutionen för naturvetenskap, miljö och teknik, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-19839.

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The highly competitive environment in which businesses operate today requires a skilful workforce in every organisation in order to remain a successful player in the competitive game of the industry. One of the main problems which occur in the workplace is the lack of training. A large number of employees can appear dissatisfied (Heinemann and Greenberger, 2002) due to being assigned responsibilities without-having the right knowledge and skills in that area. Training is an essential process which should be cautiously designed and implemented within all firms. The overall aim of this dissertation is to assess the importance of training- in work field.For many years now human capital has been regarded as vital for the efficient functioning of an organisation because of its contribution in improving productivity, business performance and economic growth (Schultz, 1961). Therefore it is important to invest in human resources through training (Lucas, 1988) in order to improve the competitive position of the firm, and because of the enhanced quality, innovation, continual increased productivity and in turn improved profitability that can be achieved through this (Taylor and Davies, 2004).Throughout this research the training system in Hilton Hotel will be examined and appropriate recommendations for a more effective training system will be given where appropriate. The overall aim of this study is to assess the importance of training in hospitality industry.
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Books on the topic "Accounting in the hotel industry"

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American Hotel & Lodging Association. Educational Institute., ed. Basic hotel and restaurant accounting. 6th ed. Lansing, Mich: Educational Institute, American Hotel & Lodging Association, 2006.

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Harris, P. J. Accounting in the hotel and catering industry. Cheltenham: Stanley Thornes, 1992.

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Emeksiz, Murat. Türkiye' de küçük ve orta büyüklükteki konaklama işletmeleri. Eskişehir: Anadolu Üniversitesi, 2007.

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Emeksiz, Murat. Türkiye' de küçük ve orta büyüklükteki konaklama işletmeleri. Eskişehir: Anadolu Üniversitesi, 2007.

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Greene, Melvyn. Myths on hotel & restaurant sales & profits: A Think Tank report. Claygate: RPM International, 1999.

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J, Portocarrero Nestor de, and Moncarz Elisa S, eds. Accounting for the hospitality industry. 3rd ed. Upper Saddle River, NJ: Prentice Hall, 2004.

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Cote, Raymond. Understanding hospitality accounting I. 3rd ed. East Lansing, Mich: Educational Institute of the American Hotel & Motel Association, 1995.

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Understanding hospitality accounting I. East Lansing, Mich: Educational Institute of the American Hotel & Motel Association, 1997.

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Understanding hospitality accounting I. East Lansing, Mich: Educational Institute of the American Hotel & Motel Association, 1987.

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American Hotel & Lodging Association. Educational Institute, ed. Beikoku hoteru kaikei kijun: Uniform system of accounts for the lodging industry. Tōkyō: Zeimu Keiri Kyōkai, 2009.

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Book chapters on the topic "Accounting in the hotel industry"

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Chu, Hsuan-Lien, and She-Chih Chiu. "The Stages of Management Accounting Evolution in Taiwan’s Hotel Industry: Evidence from Taipei City." In Contributions to Management Science, 109–26. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-66245-5_5.

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Bond, Christopher. "The UK Hotel Industry." In Horwath Book of Tourism, 174–84. London: Palgrave Macmillan UK, 1990. http://dx.doi.org/10.1007/978-1-349-11687-4_16.

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Leung, Philomena. "Industry 4.0." In Accounting Ethics Education, 83–99. New York : Routledge, 2021. | Series: Routledge studies in accounting: Routledge, 2020. http://dx.doi.org/10.4324/9780429321597-6.

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Fotouhnezhad, Ladan. "Advertising in the hotel industry." In The Routledge Handbook of Hospitality Marketing, 180–96. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315445526-15.

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Sharma, D. Deo. "Contract Strategies in Hotel Industry: Swedish Hotel Firms Abroad." In Proceedings of the 1993 Academy of Marketing Science (AMS) Annual Conference, 222–29. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-13159-7_49.

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Chehimi, Nadine. "The German Hotel Market." In The Social Web in the Hotel Industry, 71–79. Wiesbaden: Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-04544-9_4.

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Messenger, Sally J. "The Industry." In 1. Working in the Hotel and Catering Industry, 2–23. London: Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-09984-9_1.

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Fenelon, Raymond. "The European and International Hotel Industry." In Horwath Book of Tourism, 185–93. London: Palgrave Macmillan UK, 1990. http://dx.doi.org/10.1007/978-1-349-11687-4_17.

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Lieberman, Warren H. "Practical Pricing for the Hotel Industry." In Revenue Management, 180–91. London: Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230294776_14.

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Kaliappen, Narentheren, and Azizul Hassan. "Digital Trends in Asian Hotel Industry." In Technology Application in Tourism in Asia, 147–63. Singapore: Springer Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-5461-9_9.

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Conference papers on the topic "Accounting in the hotel industry"

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Dewantara, I. Wayan Gede Suharta, Siti Haerani, and Nurdjanah Hamid. "HRM Practices in Hotel Industry." In Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icame-18.2019.40.

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Terddpaopong, Kanitsorn. "Management Accounting in the Hospitality Industry: Taiwan Hotel Case Studies." In Economics and Business International Conference 2019. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0009203003090323.

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Widiastini, Ni Made Ary, Made Aristia Prayudi, and Nyoman Dini Andiani. "Women and Its Job Opportunity in Hotel Industry in Bali." In Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-19.2019.5.

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Jiang, Xuehua. "Design and implementation of hotel call accounting system." In Mechanical Engineering and Information Technology (EMEIT). IEEE, 2011. http://dx.doi.org/10.1109/emeit.2011.6023344.

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Radosavljević, Gordana, Katarina Borisavljević, and Katarina Radaković. "MANAGING VALUES IN HOTEL INDUSTRY." In 2nd International Scientific Conference - Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia; Faculty of Management Koper, Slovenia; Doba Business School - Maribor, Slovenia; Integrated Business Faculty - Skopje, Macedonia; Faculty of Management - Zajecar, Serbia, 2018. http://dx.doi.org/10.31410/eman.2018.674.

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"WEB SERVICES IN HOTEL INDUSTRY." In Special Session on Web Applications in the Industry and Effects on the Business Performance. SciTePress - Science and and Technology Publications, 2004. http://dx.doi.org/10.5220/0001404702310237.

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Cech, P., M. Beranek, and M. Tomastik. "Managerial Competencies in Hotel Industry." In 2015 International Conference on Industrial Technology and Management Science. Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/itms-15.2015.116.

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Mahardika, A. A. N. Yudha Martin, Komang Krisna Heryanda, and I. Putu Gede Parma. "Hotel Linen: Problems and Solutions." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.017.

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Wibowo, Lili Adi, and Judi Januarita Pratiwi Ekaputri. "Customer Delight Strategy in Hotel Industry." In 1st UPI International Conference on Sociology Education. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icse-15.2016.25.

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Song, Xiaosi. "Research on Internationalization of Hotel Industry." In 2016 2nd International Conference on Economy, Management, Law and Education (EMLE 2016). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/emle-16.2017.32.

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Reports on the topic "Accounting in the hotel industry"

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Butters, R. Andrew, and Thomas Hubbard. Industry Structure, Segmentation, and Competition in the U.S. Hotel Industry. Cambridge, MA: National Bureau of Economic Research, December 2019. http://dx.doi.org/10.3386/w26579.

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Lacetera, Nicola, Claudio Piga, and Lorenzo Zirulia. Sticky Price for Declining Risk? The Case of Cancellation Premia in the Hotel Industry. Cambridge, MA: National Bureau of Economic Research, February 2021. http://dx.doi.org/10.3386/w28456.

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Marrano, Lance, Anne Koster, Susan Wolters, Louis Bartels, Imes Chu, Brian Clark, Tapan Patel, Eileen Westervelt, Irene Andsager, and Sean Wallace. Army Installations of the Future Industry Day 2019 : summary report. Engineer Research and Development Center (U.S.), October 2020. http://dx.doi.org/10.21079/11681/38582.

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The Army Installations of the Future Industry Day was held on 23 May 2019 at the Renaissance Capital View hotel in Arlington, VA to identify the availability and maturity of specific commercial off-the-shelf (COTS) “smart installation” capabilities, technologies, and products; and to seek interest from industry in exploring potential approaches, requirements, standards, and/or specifications for pilot demonstrations at Army installations focused on 10 use-case technology areas. The Industry Day event included approximately 336 participants comprised of Academia (5), Industry (226), and Government (105). This report presents “road maps” that outline the Army’s desired outcomes for the target technology areas and potential pilot technology demonstrations.
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Lewis, Alan, and Suzanne Greene. GLEC Framework for Logistics Emissions Accounting and Reporting. Smart Freight Centre, July 2019. http://dx.doi.org/10.46461/glecframework.

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The Global Logistics Emissions Council Framework is the industry standard for calculating and reporting carbon emissions from freight transportation consistently across supply chains. The method is in alignment with Greenhouse Gas Protocol, Global Green Freight Action Plan, CDP, and the Science-Based Targets initiative.
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Russo, Margherita, Fabrizio Alboni, Jorge Carreto Sanginés, Manlio De Domenico, Giuseppe Mangioni, Simone Righi, and Annamaria Simonazzi. The Changing Shape of the World Automobile Industry: A Multilayer Network Analysis of International Trade in Components and Parts. Institute for New Economic Thinking Working Paper Series, January 2022. http://dx.doi.org/10.36687/inetwp173.

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In 2018, after 25 years of the North America Trade Agreement (NAFTA), the United States requested new rules which, among other requirements, increased the regional con-tent in the production of automotive components and parts traded between the three part-ner countries, United States, Canada and Mexico. Signed by all three countries, the new trade agreement, USMCA, is to go into force in 2022. Nonetheless, after the 2020 Presi-dential election, the new treaty's future is under discussion, and its impact on the automo-tive industry is not entirely defined. Another significant shift in this industry – the acceler-ated rise of electric vehicles – also occurred in 2020: while the COVID-19 pandemic largely halted most plants in the automotive value chain all over the world, at the reopen-ing, the tide is now running against internal combustion engine vehicles, at least in the an-nouncements and in some large investments planned in Europe, Asia and the US. The definition of the pre-pandemic situation is a very helpful starting point for the analysis of the possible repercussions of the technological and geo-political transition, which has been accelerated by the epidemic, on geographical clusters and sectorial special-isations of the main regions and countries. This paper analyses the trade networks emerg-ing in the past 25 years in a new analytical framework. In the economic literature on inter-national trade, the study of the automotive global value chains has been addressed by us-ing network analysis, focusing on the centrality of geographical regions and countries while largely overlooking the contribution of countries' bilateral trading in components and parts as structuring forces of the subnetwork of countries and their specific position in the overall trade network. The paper focuses on such subnetworks as meso-level structures emerging in trade network over the last 25 years. Using the Infomap multilayer clustering algorithm, we are able to identify clusters of countries and their specific trades in the automotive internation-al trade network and to highlight the relative importance of each cluster, the interconnec-tions between them, and the contribution of countries and of components and parts in the clusters. We draw the data from the UN Comtrade database of directed export and import flows of 30 automotive components and parts among 42 countries (accounting for 98% of world trade flows of those items). The paper highlights the changes that occurred over 25 years in the geography of the trade relations, with particular with regard to denser and more hierarchical network gener-ated by Germany’s trade relations within EU countries and by the US preferential trade agreements with Canada and Mexico, and the upsurge of China. With a similar overall va-riety of traded components and parts within the main clusters (dominated respectively by Germany, US and Japan-China), the Infomap multilayer analysis singles out which com-ponents and parts determined the relative positions of countries in the various clusters and the changes over time in the relative positions of countries and their specialisations in mul-tilateral trades. Connections between clusters increase over time, while the relative im-portance of the main clusters and of some individual countries change significantly. The focus on US and Mexico and on Germany and Central Eastern European countries (Czech Republic, Hungary, Poland, Slovakia) will drive the comparative analysis.
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Colomb, Claire, and Tatiana Moreira de Souza. Regulating Short-Term Rentals: Platform-based property rentals in European cities: the policy debates. Property Research Trust, May 2021. http://dx.doi.org/10.52915/kkkd3578.

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Short-term rentals mediated by digital platforms have positive and negative impacts that are unevenly distributed among socio-economic groups and places. Detrimental impacts on the housing market and quality of life of long-term residents have been particular contentious in some cities. • In the 12 cities studied in the report (Amsterdam, Barcelona, Berlin, Brussels, Lisbon, London, Madrid, Milan, Paris, Prague, Rome and Vienna), city governments have responded differently to the growth of short-term rentals. • The emerging local regulations of short-term rentals take multiple forms and exhibit various degrees of stringency, ranging from rare cases of laissez-faire to a few cases of partial prohibition or strict quantitative control. Most city governments have sought to find a middle-ground approach that differentiates between the professional rental of whole units and the occasional rental of one’s home/ primary residence. • The regulation of short-term rentals is contentious and highly politicised. Six broad categories of interest groups and non-state actors actively participate in the debates with contrasting positions: advocates of the ‘sharing’ or ‘collaborative’ economy; corporate platforms; professional organisatons of short-term rental operators; new associations of hosts or ‘home-sharers’; the hotel and hospitality industry; and residents’ associations/citizens’ movements. • All city governments face difficulties in implementing and enforcing the regulations, due to a lack of sufficient resources and to the absence of accurate and comprehensive data on individual hosts. That data is held by corporate platforms, which have generally not accepted to release it (with a few exceptions) nor to monitor the content of their listings against local rules. • The relationships between platforms and city governments have oscillated between collaboration and conflict. Effective implementation is impossible without the cooperation of platforms. • In the context of the European Union, the debate has taken a supranational dimension, as two pieces of EU law frame the possibility — and acceptable forms — of regulation of online platforms and of short-term rentals in EU member states: the 2000 E-Commerce Directive and the 2006 Services Directive. • For regulation to be effective, the EU legal framework should be revised to ensure platform account- ability and data disclosure. This would allow city (and other ti ers of) governments to effectively enforce the regulations that they deem appropriate. • Besides, national and regional governments, who often control the legislative framework that defines particular types of short-term rentals, need to give local governments the necessary tools to be able to exercise their ‘right to regulate’ in the name of public interest objectives.
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