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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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Janković, Sandra. "INTRODUCTION MODEL OF COST PROCESS ACCOUNTING IN HOTEL INDUSTRY." Tourism and hospitality management 11, no. 1 (May 2005): 275–300. http://dx.doi.org/10.20867/thm.11.1.18.
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Uslužni sektor ubrzo nakon proizvođačkog bilježi implementaciju obračuna troškova procesa. To se posebno odnosi na zdravstvene, financijske, obrazovne, osiguravateljske institucije ali ne i na hotelska pouzeća. Uvođenjem obračuna troškova procesa hotelski menadžeri će znati koja im je usluga najprofitabilnija, koji su gosti najprofitabilniji te koje sve procese konzumiraju određene grupe gostiju. Fokusiranje na procese povećati će kvalitetu usluga i poboljšati profitabilnost tržišnih segmenata hotela. Klasifikacija procesa na one koji stvaraju i koji ne stvaraju vrijednost pridonijeti će da sc dugoročno smanje troškovi nekorisnih procesa, izluče procesi koji uzrokuju nepotrebne troškove, koji su neučinkoviti ili se mogu poboljšati.
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Peršić, Milena, and Marino Turčić. "A RESEARCH ON THE ACCOMPLISHED DEVELOPMENT LEVEL OF THE MANAGERIAL ACCOUNTING IN THE CROATIAN HOTEL INDUSTRY." Tourism and hospitality management 7, no. 1-2 (December 2001): 133–50. http://dx.doi.org/10.20867/thm.7.1-2.10.
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The goal of this paper is to present the achieved development level of managerial accounting in the Croatian hotel industry. The research was conducted on sample of 42% of all Croatian hotels. This sample also presents regional structure, organisation status, size, ownership structure and organisation form. The fact that the predominant methods are traditional cost allocation-methods shows us that accounting is still oriented to the external users. In most cases, the results from the previous periods are used as the comparative value in the control of actual costs. The research has shown that financial statements are prepared on monthly basis for top management. It is absolutely necessary to put additional effort into improving the cost allocation methods and techniques, through implementing modem systems and methods of management accounting. Only in such circumstances the accounting information could be presented to lower levels of management on weekly or daily basis. Managerial accounting is the framework for development of responsibility accounting, which is based on specifics of hospitality industry and accounting standards of the “Uniform System of Accounts for the Lodging Industry” (USALI). Reporting systems should be adjusted to the information required by each level of management (especially in area of current and particular reports). The conducted research indicates the necessity for intense implementing of the USALI on the level of responsibility centres. This would ensure the transparency of the managing information and possibility of their comparison. The individual goals should be in accordance with global goal, and the results comparable with similar hotel enterprises in the environment. This would eventually improve the overall competition of a particular hotel enterprise on the global tourist market.
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Basana, Sautma Ronni, Zeplin Jiwa Husada Tarigan, Widjojo Suprapto, and Fransisca Andreani. "The effects of internet of things, strategic green purchasing and green operation on green employee behavior: Evidence from hotel industry." Management Science Letters 11, no. 8 (2021): 2233–42. http://dx.doi.org/10.5267/j.msl.2021.4.006.
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Many people are aware of taking care of the global environment, so they demand environmentally friendly business activities. The government also has responded to the commotion by requiring companies to produce friendly and safe products or services to their customers. Hotel industries react to it by implementing the concept of green hotels. The purpose of this study is to examine whether the Internet of Things, strategic green purchasing and green operation have impacted green employee behavior in star-hotels in East Java. Eighty-two (82) questionnaires were distributed, but only 62 questionnaires were valid, with a response rate of 75.60 %. SEM-PLS (Structural Equation Modelling Partial Least Square) was used to analyze the data. The results show that the Internet of Things (IoT) has a significant impact on green hotel operation, with the T-statistic value of 0.378. green purchasing has a significant impact on green hotel operation, with the T-statistic value of 0.545, and green employee behavior, with the T-statistic value of 0.346. The Internet of things (IoT) has no significant impact on green employee behavior directly but through green hotel operation. The use of energy efficiency and the existence of good waste management as indicators of green hotel operation has an impact on green employee behavior of 0.346.
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Cengiz, Emre, Funda Cengiz, Muhittin Cavusoglu, and Cihan Cobanoglu. "Managerial perceptions of cost-system obsolescence and factors that might affect it." International Journal of Contemporary Hospitality Management 31, no. 7 (July 8, 2019): 2884–913. http://dx.doi.org/10.1108/ijchm-01-2018-0099.
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Purpose This study aims to report the descriptive statistics of cost-system obsolescence (CSO) in the Turkish hotel industry and contingent factors that affect the CSO. Design/methodology/approach To validate the reflective measurement model, first, an exploratory factor analysis in statistical package for social sciences was conducted. Then, a confirmatory factor analysis using maximum likelihood in analysis of moment structures was performed to establish the reliability and validity of the construct measurements. Findings The results demonstrate that CSO symptoms did not occur frequently in sample Turkish hotels. Turkish hotels were found to operate in intense competition and a significant relationship between competition intensity (CI) and CSO takes place. The hospitability industry has been perceived as rather uncertain. However, perceived environmental uncertainty (PEU) had no significant effect on CSO, and there was no mediation effect on the relationship between CI and CSO. Turkish hotels were found to perform market-orientated activities at a mediocre level. However, no significant relationship was found between market orientation (MO) and CSO. Additionally, Turkish hotels with decentralized decision-making structures and “prospector-type” strategies were found to have less CSO. On average, Turkish hotels have centralized decision-making structures and pursue “analyzer-type” strategies. Practical implications This study contributes to previous literature related to accounting information in the hotel industry. It also aims to give additional insight into Turkish hotels’ competitive environment, MO activities, decision-making structures and strategies and their association with CSO. Originality/value The study examined CSO in the Turkish hotel industry and factors that affect CSO. The study results provide additional insight into Turkish hotels’ competitive environment, MO activities, hotel structure and strategy. A new model to test CSO was created and validated using structural equation modeling (SEM).
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Assaf, A. George, and Vincent Magnini. "Accounting for customer satisfaction in measuring hotel efficiency: Evidence from the US hotel industry." International Journal of Hospitality Management 31, no. 3 (September 2012): 642–47. http://dx.doi.org/10.1016/j.ijhm.2011.08.008.
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Brida, Juan Gabriel, Oana Madalina Driha, Ana B. Ramón-Rodríguez, and Raffaele Scuderi. "Dynamics of internationalisation of the hotel industry: the case of Spain." International Journal of Contemporary Hospitality Management 27, no. 5 (July 13, 2015): 1024–47. http://dx.doi.org/10.1108/ijchm-11-2013-0527.
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Purpose – This paper aims provides an empirical analysis of the development of the internationalisation process in the Spanish hotel industry, which has experienced major changes during the past decade. The degree of internationalisation between 2000 and 2010 is used as a proxy variable with the aim of mapping the development of international strategies. Design/methodology/approach – A longitudinal dataset measuring the internationalisation of Spanish hotel chains is used. Cluster analysis identifies the different behaviour of groups of firms during the analysed period. Findings – Two different clusters are detected, which can be attributed to different internationalisation strategies over time. Small and medium (SME) hotel companies seem to follow a different path of development than more established multinational companies. Over time, the entire group tends to be more compact, whereas the distance between the clusters is shown to diverge in final years. The groups’ composition suggests that business-networking relationships can be a strategy of particular importance for SMEs pursuing international expansion. Practical implications – This paper develops a better understanding of the changes of the internationalisation patterns of Spanish hotel chains. Findings could address managers in strategic decisions about how to improve competitive position. In particular, they recommend accounting for size, international experience and business network relationships when expanded abroad. Originality/value – This paper introduces a new approach based on studying clusters of Spanish hotels according to their internationalisation strategies over the time. Further analysis revealed the role of business network on internationalisation patterns.
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Erawati, Ni Made Adi, and Komang Ayu Krisnadewi. "The Application of Management Accounting Techniques at Star Hotels in Denpasar City." AKRUAL: Jurnal Akuntansi 10, no. 1 (October 29, 2018): 27. http://dx.doi.org/10.26740/jaj.v10n1.p27-46.
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This study aims to identify management accounting techniques applied in the hotel industry in Denpasar, Bali. Besides, this study also aims to find out how useful the information generated by the technique for management in the decision-making process. The survey results distributed offline and online are processed and analyzed by using descriptive techniques. The study results show that management accounting techniques have been applied in hotels within certain limits. The most common application of management accounting techniques employed by hotels is the preparation of flexible operating budgets and the financial performance assessment as a benchmark of budget conformity. Despite the less application of other management accounting techniques, the company realizes that the benefits resulting from this management accounting information are very important. The company's inability to provide information from other management accounting techniques is mostly caused by the inability of human resources in using such techniques.
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Sousa Paiva, Inna, Paulo Reis, and Isabel Costa Lourenço. "Research in hospitality management and accounting: a research synthesis and analysis of current literature and future challenges." Problems and Perspectives in Management 14, no. 4 (December 14, 2016): 83–91. http://dx.doi.org/10.21511/ppm.14(4).2016.10.
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This study characterizes the results of social-scientific, behavioral science, and managerial/accounting research on current management and accounting matters in the hotel industry published in the most prestigious scientific hospitality journals and identifies avenues for future research. Based on an analysis of a set of 55 articles published in the journals that make up the SCImago Journal and Coutry Rank, published between 2005 and 2015, it is concluded that there is a lack of research in the financial accounting group; additional research is required for the small hotel category, and it is the important to use comparative studies that are better able to capture the characteristics of the hospitality industry. Additionally, most of the empirical studies analyzed come from European countries and statistical methods are extensively used in all topic areas. Finally, some gaps are identified in the literature and indicated future research priorities. Keywords: hospitality industry, accounting, management, research methods. JEL Classification: L28, M41
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Chandra, Vionalisa, Ventje Ilat, and Meily Y. B. Kalalo. "PENERAPAN PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA HOTEL ARVIEL GORONTALO." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 3 (August 12, 2020): 399. http://dx.doi.org/10.32400/gc.15.3.30061.2020.
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Assets remain the most important part in supporting the company's operational activities, especially for companies engaged in the hotel industry. Therefore, it is necessary to have an appropriate fixed asset accounting policy in accordance with PSAK No. 16. This study aims to determine how the recognition, measurement, and presentation of accounting for fixed assets based on PSAK No. 16 at the Arviel Gorontalo Hotel. This study uses qualitative approach that compares the actual situation with relevant theories related to the problem. The data obtained is the result of interviews and documentation. Analysis is done by comparing the financial statements of the Arviel Gorontalo Hotel with PSAK No. 16. The results show that the Arviel Hotel Gorontalo has not fully implemented the accounting for fixed assets in accordance with PSAK No. 16.
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Xie, Karen L., and Young Jin Lee. "Hotels at fingertips: informational cues in consumer conversion from search, click-through, to book." Journal of Hospitality and Tourism Technology 11, no. 1 (June 5, 2019): 49–67. http://dx.doi.org/10.1108/jhtt-03-2017-0026.
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Purpose When shopping for hotels online, consumers usually follow a sequential process of search, click-through and book. How to maximize consumer conversion on the path to purchase and prevent potential customers from giving up the online search remains an important topic to hotel marketers and online travel agents (OTAs). The purpose of this study is to understand how informational cues displayed in an online hotel search process, including quality indicators, brand affiliation, incentives (discounted price and promotion) and position in the search results, influence consumer conversion from one stage to another. Design/methodology/approach The authors collected clickstream data of hotel search from Expedia. The data include information on individual consumers’ click-through and booking, as well as events leading up to the conversions (or failure to convert) from search, click-through to book. It contains 940,164 hotels searched and displayed in 39,574 online search queries made by users in a regional US market between November 1, 2012 and June 20, 2013. The modeling strategy comprised the Heckman model and random effects model, which integrated sequential consumer behavior in different problem-solving stages while accounting for heterogeneity across different hotels online. Findings The authors find that consumers rely on informational cues displayed online to make decisions about hotel booking. Specifically, consumers tend to click through hotels with higher consumer-generated ratings and industry-endorsed ratings. However, they tend to rely on consumer-generated ratings rather than industry-endorsed ratings when committing to a booking. Moreover, consumers are strongly responsive to incentives (discounted price and promotion) when clicking-through and booking a hotel. Finally, the likelihood of consumer conversions from search to click-through and booking is higher for hotels with brand affiliation and higher positions in the search results. Originality/value This research provides critical managerial implications of online search for hotel marketers and OTAs. The results inform hotel marketers and OTAs on how consumers respond to informational cues displayed in their search process and how these informational cues influence consumer conversion from one stage to another. The sequential problem-solving process of search, click-through and booking disclosed in this study also helps hotel marketers to identify customer conversion opportunities using effective informational cues.
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Campos, Filipa, Luís Lima Santos, Conceição Gomes, and Lucília Cardoso. "Management Accounting Practices in the Hospitality Industry: A Systematic Review and Critical Approach." Tourism and Hospitality 3, no. 1 (February 16, 2022): 243–64. http://dx.doi.org/10.3390/tourhosp3010017.
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The hospitality industry has been making a remarkable contribution to the growth of several countries’ economies. From a business perspective, the best management accounting (MA) techniques and practices are fundamental to the success of companies. However, studies in this specific area in the hotel industry are scattered in the scientific literature in different types of documents and different languages, and with an irregular distribution throughout the years (2000–2020). To fill this gap, a thorough analysis of the global performance of management accounting practices in hospitality is crucial. This study accessed the Web of Science database in three different languages and systematized the articles to be included in this research through the PRISMA guidelines, which allowed an empirical basis for the critical approach to this topic. The greatest relevance of the study is the fact that it presents a systematic review of the literature on hotel management accounting practices, for which these results were enriched with a critical approach. The innovative character of the study focuses on evidence of the increasing implementation of some hotel management accounting practices over the years, such as some operating ratios and the USALI. In practical terms, the results of this study explain the overall performance of management accounting practices in the lodging industry and which ones are most widely used. The importance of the practices to support the decision-making of hoteliers and the challenges that they need to face in their implementation are also shown.
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Guilding, Chris, David J. Kennedy, and Lisa McManus. "Extending the Boundaries of Customer Accounting: Applications in the Hotel Industry." Journal of Hospitality & Tourism Research 25, no. 2 (May 2001): 173–94. http://dx.doi.org/10.1177/109634800102500205.
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Janković, Sandra. "SHORTCOMINGS OF ACCOUNTING RECORDS OF BUSINESS RESULTS IN THE HOTEL INDUSTRY." Tourism and hospitality management 11, no. 1 (May 2005): 35–46. http://dx.doi.org/10.20867/thm.11.1.2.
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Unatoč razvijenim modernim sustavima mjerenja poslovnog rezultata, hotelska industrija u Hrvatskoj još uvijek ostaje orijentirana tradicionalnim oblicima i vrlo sporo se prilagođava suvremenim sustavima. Od 1926. godine hotelska industrija posjeduje vlastiti sustav evidentiranja i izvješćivanja poslovnog rezultata. Istraživanja pokazuju da je u posljednjih desetak godina povećan broj hotelskih poduzeća u Hrvatskoj koji uvodi metodu USALI. Iako se u osam desetljeća svojeg postojanja USALI poboljšavao i prilagođavao, danas ne udovoljava zahtjevima modernih sustava mjerenja i upravljanja poslovnim rezultatom. Stoga ga treba nadopuniti modernim računovodstvenim metodama, koje će nadomjestiti njegove nedostatke. Predlaže se integracija s obračunom troškova procesa.
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Amar, Muhammad Yunus, Alim Syariati, Ridwan Ridwan, and Rika Dwi Ayu Parmitasari. "Indonesian Hotels’ Dynamic Capability under the Risks of COVID-19." Risks 9, no. 11 (November 3, 2021): 194. http://dx.doi.org/10.3390/risks9110194.
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The effects of COVID-19 on tourism are irreversible, with potential reductions in income, job losses, shifting working landscapes, and visible health-related fears. These adversities are reinforced in the hospitality business, particularly for hotels, the income streams of which rely on individual movements. This study investigates the process undertaken by the hotel industry in Indonesia to face the current challenges, particularly in terms of the dynamic capabilities possessed by hotel businesses. This construct discusses the potentiality of maximizing existing resources and its impact on innovation norms to leverage hotel dynamics. A total of 329 hotel managers responded to the survey, and the data were finalized by employing PLS-SEM. The findings primarily support the hypothesized direct relationships, but refute the presence of indirect relationships. The results amplify how past investments in sustainable resources are easily deployed assets during COVID-19 and create a welcoming environment for dynamic innovation among hotels during periods of change.
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Mikhailova, Natalia, Olga Volodko, and Svitlana Rybakova. "Theoretical Aspects of Night Audit at Hotel Enterprises." Modern Economics 26, no. 1 (June 20, 2021): 98–102. http://dx.doi.org/10.31521/modecon.v26(2021)-14.
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Introduction. Hotels are luggage and service enterprises. To make the right management decisions and increase profits hospitality enterprises must have accurate, timely, and truthful information on the issues of commercial activities. The most effective way to obtain this information is possible when conducting a regular external audit. It is the quality of the current audit that determines the financial position of the state enterprise. Night audit is one of the areas of internal audit of hotel enterprises, aimed at ensuring the safety of assets, verifying the reliability of accounting information, improving the efficiency of operations, and their compliance with enterprise policy. Night audit is of particular importance for managers and owners of hotel enterprises, as it helps to assess the implementation of the objectives of production and economic activity. Purpose. The purpose of the article is to study the theoretical aspects of night auditing in the hotel industry. Methodology of research. The achievement of this goal was carried out with the help of general scientific and applied research methods, in particular: methods of scientific abstraction - to substantiate the essence and significance of night audit as an aspect of internal control in the hotel industry; methods of logical generalization - to determine the main tasks of the night audit; methods of systematization, detailing and grouping - to consider the methods and basic functions of night auditing. Results. Analyzing and systematizing the scientific works of many scientists, the essence, purpose, and tasks of night audit were determined, the technology and methods of night audit of the hotel were considered, the main competencies of night auditor in the process of control operations were clarified. Conclusions. The practical significance of the obtained results is to determine the need to introduce the practice of night audit as a full-fledged type of control. The scientific novelty of the research results is the deepening of the theoretical foundations of night audit technology to improve the accounting and control support of the management system of the hotel industry. Further research will focus on the detailed implementation of night audit automation in hotel activity.
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Nyide, Celani John, and Lawrence Mpela Lekhanya. "Environmental management accounting practices: major control issues." Corporate Ownership and Control 13, no. 3 (2016): 476–83. http://dx.doi.org/10.22495/cocv13i3c3p6.
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The use of environmental management accounting (EMA) remains debated in South Africa and the literature reveals that EMA is still at an infancy stage in the emerging economies, including South Africa. Currently, there is limited existing research on environmental management accounting practices available for use by the hotel sector in South Africa. The overall aim of this study was to investigate and describe the use of the environmental management accounting tools by the hotel sector in the 3-5 star categories in KwaZulu-Natal. The research was an exploratory study and qualitative in nature using a single case study with embedded units approach. It is envisaged that study will bridge the gap that exists in South Africa as far as environmental management accounting is concerned and it will also make the provision of meaningful results for policy decision making by the relevant stakeholders in the hotel industry. Moreover, it established factors that drive and/or hinder the implementation of EMA tools that would control and manage environmental costs and their root causes
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Bangchokdee, Sirilak, and Lokman Mia. "The role of senior managers’ use of performance measures in the relationship between decentralization and organizational performance." Journal of Accounting & Organizational Change 12, no. 2 (June 6, 2016): 129–51. http://dx.doi.org/10.1108/jaoc-11-2012-0110.
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Purpose This paper aims to examine the role of senior managers’ use of financial and non-financial performance measures in the relationship between decentralization and organizational performance in the hotel industry. Design/methodology/approach Data were collected using a mailed questionnaire. General Managers in charge of medium-to-large hotels in Thailand completed the questionnaire. In total, 131 general managers, one from each hotel, participated in the study. Path analysis technique was used to test the hypotheses. Findings The results indicate that the general managers’ use of financial and non-financial performance measures fully mediates the relationship between the extent of decentralization of decision-making and hotel performance. The results reveal that the decentralization of decision-making alone is not enough to help a hotel improve its performance. Indeed, the relationship between decentralization of decision-making and hotel performance exists only via the general manager’s use of the performance measures. It is contended that a general manager’s use of the performance measures in a hotel encourages department managers to make appropriate decisions to successfully improve their department’s performance which, in turn, leads to increased performance of the hotel. Originality/value This study provides empirical evidence indicating how senior managers in hotels with decentralized decision-making could use performance measures to better manage their hotels, thereby improving the hotel’s performance. An in-depth analysis of the data reveals that the senior manager’s use of the non-financial, and not the financial, performance measures is a mediator of the relationship between decentralization of decision-making and hotel performance.
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Allameh, Sayyed Mohsen. "Antecedents and consequences of intellectual capital." Journal of Intellectual Capital 19, no. 5 (October 8, 2018): 858–74. http://dx.doi.org/10.1108/jic-05-2017-0068.
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Purpose The purpose of this paper is to propose and test an integrated model focusing on the drivers and consequences of intellectual capital in the context of the hotel industry. Design/methodology/approach A quantitative study was conducted, including 156 hotels located in Iran. Structural equation modeling examines the validity of constructs and path relationships. Findings The results of the PLS-SEM analysis provided three findings as follows: the three dimensions of social capital, namely the structural, relational, and cognitive social capital, had positive effects on knowledge sharing; knowledge sharing had positive effects on three components of intellectual capital (human capital, structural capital and relational capital); and intellectual capital dimensions, which in turn, lead to innovation. Originality/value The combination of a developing country context and the significance of social capital, knowledge sharing, intellectual capital and innovation in hotel industry enhance the contextual contribution of the paper.
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Cohen, Tim, and Brian H. Kleiner. "Managing wage and hours in the hotel industry." Management Research News 27, no. 6 (June 2004): 21–30. http://dx.doi.org/10.1108/01409170410784176.
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Senduk, Monica, David P. E. Saerang, and Jenny Morasa. "ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK HOTEL DAN RESTORAN PADA HOTEL WHIZ PRIME MANADO." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 1 (February 1, 2020): 42. http://dx.doi.org/10.32400/gc.15.1.27851.2020.
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As the development of tourism industry in Manado City, make a potential impact for the hotel industry in Manado City. Thus we must pay more attention to the tax treatment in the hospitality business, both in its application and calculation. The purpose of this study was to find out the application of hotel tax accounting at Whiz Prime Hotel Manado. This type of research is descriptive. Data obtained through field observations, interviews and library research. Data were then analyzed using qualitative descriptive analysis methods. The results showed that the calculation and deduction of local taxes on Whiz Prime Hotel Manado already refers to existing tax regulations. Hotel tax calculation in every transaction is done at the end of every month by Whiz Prime Hotel. Although the application and calculation have been implemented according to the existing regulations, but there are still those who do not understand what supporting services are in hotel taxes. For this reason, Whiz Prime Hotel is expected to maintain existing performance and improve understanding and application, so that services and human resources can be better.
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Otoo, Frank Nana Kweku, and Mridula Mishra. "Influence of human resource development (HRD) practices on hotel industry’s performance." European Journal of Training and Development 42, no. 7/8 (September 3, 2018): 435–54. http://dx.doi.org/10.1108/ejtd-12-2017-0113.
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Purpose The purpose of this paper is to examine the mediating role of employee competencies in the association between human resource development (HRD) practices and organizational performance. Design/methodology/approach An integrated research model was developed by combining principal factors from existing literature. Data were collected through questionnaire from 600 employees of the selected hotels. The validity of the model and hypotheses was tested using structural equation modeling. The reliability and validity of the dimensions are established through confirmatory factor analysis. Findings The results indicate that some HRD practices impact organizational performance through their influence on employee competencies. The study further revealed that employee competencies mediate the association between HRD practices and organizational performance. Research limitations/implications The research was undertaken in the hotel industry and the analysis based on cross-sectional data which cannot be generalized across a broader range of sectors. Practical implications The findings of the study have the potential to help stakeholders and management of hotels in adopting properly and well-articulated HRD practices to stimulate positive behavior in individuals and impact their knowledge, skills and attitudes. Originality/value This study extends the literature by adducing evidence that employee competencies mediated the association between HRD practices and organizational performance of the hotel industry in Ghana.
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Nadiawati, Ni Made Yuni Sri, and I. G. A. N. Budiasih. "Implementasi Corporate Social Responsibility pada Hotel Puri Santrian Sanur Bali." E-Jurnal Akuntansi 31, no. 2 (February 22, 2021): 451. http://dx.doi.org/10.24843/eja.2021.v31.i02.p15.
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The implementation of CSR is considered to benefit the hospitality industry, which will impact on increasing visitor loyalty. One of the CSR awards in Bali is Tri Hita Karana (THK Award). Puri Santrian, one of the participating hotels, is a participant in the Tri Hita Karana Award. The purpose of this research is to know the implementation of CSR in Puri Santrian Hotel. This method of research uses qualitative methods. The location of this research is Hotel Puri Santrian. The informant chosen is HRD staff, Engineering staff, Accounting staff. The interview shows the Santrian Palace has implemented CSR based on the well-established philosophy of Tri Hita Karana. However, in the part of the given assistance can be more varied.
Keywords: Corporate Social Responsibility, Tri Hita Karana, Implementation Of CSR Practices.
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Sadkowski, Wojciech, and Krzysztof Sala. "Perception of the quality costs in historical hospitality services: evidence from Poland." Ekonomia i Prawo 21, no. 1 (March 31, 2022): 239–54. http://dx.doi.org/10.12775/eip.2022.013.
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Motivation: The hospitality industry is one of the most important elements of modern tourism. Among the many types of hotels, historical hotels are worth special attention. Such facilities are among the most sublime types of hotels. Opening and operation of historical hotels is connected with costly procedures of renovation and revitalisation, proper arrangement combining tradition with modern technological achievements, as well as ensuring the expected level of quality according to assigned categorisation. The research is motivated by the uniqueness and specificity of historical hotels on the tourist market, including in particular aspects of ensuring an appropriate level of quality.
Aim: The aim of the article is to evaluate the level of knowledge about the quality costs and their calculation in historical hotel services. To properly achieve the objectives of the research, the case study of one of the oldest historical hotels in Poland, the Sycamore Manor Hotel, was used.
Results: Quality costs and their calculation are not used in historical hospitality services. The low level of employees’ knowledge of quality costs, which requires further education and appropriate training, may result from the optional use of the management accounting tool, i.e. quality costing. The employees of the Sycamore Manor Hotel are aware of the implemented processes and their importance in the context of the quality of the provided services, but the lack of involvement of the organisation in the quality costs deprives it of the possibility to gain a competitive advantage on the demanding market of hotel services.
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Vo, Nga Thi, Miloslava Chovancová, and Ho Thanh Tri. "A major boost to the website performance of up-scale hotels in Vietnam." Management & Marketing. Challenges for the Knowledge Society 14, no. 1 (March 1, 2019): 14–30. http://dx.doi.org/10.2478/mmcks-2019-0002.
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Abstract The study aims to enhance the customer experience on hotel websites in the context of venue’s booking channels to others. The online filed survey is conducted with 321 internet bookers. The exploratory factor analysis is adopted to analyze the data. The progression of customer satisfaction proceeds in a linear fashion on luxury (ranking from 4-star to 5-star hotels) websites. Moreover, the study reveals how hotel website performance would affect the levels of customer attitude and its sustainable development in the context of perceived e-service quality. The exploratory results show that customer satisfaction in online environment has identical processes in the context of up-scale hotel industry. The female group compared to male group, has more sensitive to perceive the impact of functionality of lodging website in developing customer satisfaction. Caution is advised in generalizing findings of this study due to stratified sampling even though the study confirms results of previously conducted studies. This study provides practical tips for website sustainable progress especially for hotel management to pay more attention to the e-service formation process. Therefore, the appropriate marketing strategy can be established to fill gender specific expectations towards individual degree of customer satisfaction.
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Kitsios, Fotis C., and Evangelos Grigoroudis. "Evaluating service innovation and business performance in tourism: a multicriteria decision analysis approach." Management Decision 58, no. 11 (June 9, 2020): 2429–53. http://dx.doi.org/10.1108/md-09-2019-1326.
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PurposeThe purpose of this study is to evaluate the effectiveness of the new service development (NSD) process in tourism. For this reason, factors influencing the process of service innovation in the hospitality sector were explored and correlated with business performance in the hospitality industry through a multicriteria decision analysis approach.Design/methodology/approachAn original multicriteria decision analysis approach is applied in order to estimate the efficiency of the NSD process. The approach follows the principles of ordinal regression analysis, using goal programming techniques. Collected data are based on in-depth structured and questionnaire-based interviews of 77 hotel managers in 147 new services in a representative sample of 99 hotels in Greece. Several financial ratios, covering different aspects of business performance, are used in order to evaluate the NSD process for three years after the services innovation had been launched.FindingsThese findings reveal the importance of financial liquidity and business efficiency for the hotel industry (i.e. the ability of a firm to use available resources in order to achieve specific sales goals). The aforementioned variables can determine how quickly and effectively assets are converted to cash. In general, the findings show the emphasis that should be given to customer needs, as well as to the effective management of a NSD project.Originality/valueFindings of this study may support hotel managers to make complex strategic decisions for future development. These findings have suggested that service innovation should be included as a strategic tool to assess differentiation effort in the hotel industry.
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Čuić Tanković, Ana, Ivana Bilić, and Iva Brajković. "Internal communication and employee satisfaction in hospitality." Management 27, no. 1 (June 28, 2022): 1–16. http://dx.doi.org/10.30924/mjcmi.27.1.1.
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This paper aims to analyze the influence of internal communication on employee satisfaction in the hospitality industry from the viewpoints of communication with superiors and colleagues. The study uses survey data from two hotels with the same quality rating and the same hotel chain. Our results indicate that both forms of communication positively influence job satisfaction, based on the PLS-SEM method.
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Martin Peña, Francisco, Ramon M. Soldevila de Monteys, and Vanesa Berlanga Silvente. "El USALI y la historia de los sistemas uniformes de coste: ¿Un reto hispano?" Intangible Capital 13, no. 1 (January 19, 2017): 160. http://dx.doi.org/10.3926/ic.907.
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Purpose: This study presents an inquiry on the historical evolution of the uniforming movement in cost accounting and its current position in the lodging sector. Its paramount objective is ‘to learn from the past' and, at the same time, to pose a question of future: where are aiming the current techniques of cost management in the lodging industry to? A specific purpose of this inquiry was fixed, on the base of a necessary retrospective look, in outlining and analyzing the actual accounting informative needs of today’s hotel complexes, considering the two main directions that hotel accounting has taken throughout its (long) history in search of uniformity. A uniform purpose that, from 1926 on, the successive versions of the USAH - Uniform System of Accounts for Hotels has being pursuing (an acronym modified in 1996 as USALI - Uniform System of Accounts for Lodging Industries).Design/methodology: This work composes of two parts differentiated and clearly interconnected:In a first study it examines the movement uniform system in its most dynamic period, as they were the years between the two WW (1920 - 1940), its aims and most outstanding contributions, its economic and politician circumstances, social influences, etc.In a second study the interest is focused in the current period and specifically in the Spanish lodging industry, where, by means of the method of the survey and personal interviewing, it aims to evaluate and interpret the degree of need perceived by the managerial agents of the sector about an accounting uniform movement in Spain.Findings: The inquiry offers two types of contributions and results: on the one hand, a reconfiguration of the role exerted by the ‘uniforming’ movement in the history of management accounting; on the other hand, it makes evident, by means of a field inquiry, which are the main informative needs of the lodging sector in Spain, beyond a mere sectorial adaptation of the current general plan of accounting.Originality/value: The authors have focused their inquiry on the big evolutionary lines that have given fruit in the different versions of the USALI, considering its utility as the starting point for a hypothetical system of accounting management adjusted to the needs and idiosyncrasy of the Hispanic sector. One of the main conclusions that can be extracted is that, either by looking at the review of the past or by summarizing the analysis of the present needs, the evidence shows that the European hotel industry faces a pending task that the North American tradition has been successful to channel in a way comparatively more advanced: the fact of having a complete and uniform instrument of accounting information.
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Lai, Rose Neng, and Lawrence Hoc Nang Fong. "Development Strategies in a Market of High Vacancies and Sticky Rates – The Case of the Hotel Industry." International Real Estate Review 24, no. 3 (September 30, 2021): 363–83. http://dx.doi.org/10.53383/100325.
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This paper discusses the concurrence of vacancy and ongoing construction under inflexible rents, taking the hotel industry as an area of application. The prevalent modest occupancy in the hotel industry of the United States has led to questions about the ongoing construction of hotels, even if average daily rates (ADRs) have not been reduced to eliminate the excess supply. By constructing a framework based on a game theory approach in market equilibrium, developers can determine the optimal timing to construct the development. Given this option to build, both profit and a double-digit vacancy rate can coexist with inflexible ADRs that exceed the market equilibrium threshold. The option framework also allows the management to project occupancy rates and profits of their existing premises before entering price wars even if their rivals build new projects.
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김효진. "The Relationship between Financial Performance and Managerial Accounting Variables in the Hotel Industry." Culinary Science & Hospitality Research 21, no. 5 (October 2015): 214–20. http://dx.doi.org/10.20878/cshr.2015.21.5.020.
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김효진. "The Relationship between Financial Performance and Managerial Accounting Variables in the Hotel Industry." Culinary Science & Hospitality Research 21, no. 5 (October 2015): 214–20. http://dx.doi.org/10.20878/cshr.2015.21.5.020020020.
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Lamminmaki, Dawne. "Accounting and the management of outsourcing: An empirical study in the hotel industry." Management Accounting Research 19, no. 2 (June 2008): 163–81. http://dx.doi.org/10.1016/j.mar.2008.02.002.
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McManus, Lisa. "Customer accounting and marketing performance measures in the hotel industry: Evidence from Australia." International Journal of Hospitality Management 33 (June 2013): 140–52. http://dx.doi.org/10.1016/j.ijhm.2012.07.007.
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Abdullah, Nor Liza, Rosmah Mat Isa, Rasidah Arshad, Noradiva Hamzah, and Noor Azuan Hashim. "Knowledge Management Strategy and Human Capital Management in Hotel Industry." Jurnal Pengurusan 38 (2013): 3–14. http://dx.doi.org/10.17576/pengurusan-2013-38-01.
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Giannotti, Claudio, Gianluca Mattarocci, and Luca Spinelli. "The role of portfolio diversification in the hotel industry." EuroMed Journal of Business 6, no. 1 (May 17, 2011): 24–45. http://dx.doi.org/10.1108/14502191111130299.
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Mattimoe, Ruth, and Will Seal. "Pricing in a Service Sector Context: Accounting and Marketing Logics in the Hotel Industry." European Accounting Review 20, no. 2 (June 2011): 355–88. http://dx.doi.org/10.1080/09638180.2010.493657.
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Post, James E. "The Greening of the Boston Park Plaza Hotel." Family Business Review 6, no. 2 (June 1993): 131–48. http://dx.doi.org/10.1111/j.1741-6248.1993.00131.x.
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This article discusses the relationship between personal, family, and organizational values in the development and implementation of an environmental action program at the family-owned and -operated Boston Park Plaza Hotel. In this instance, a ‘spirit of responsibility’ that evolved through three generations of the family meshed with a traditional ‘spirit of ownership’ to produce a program that is a financial and public relations success and that is recognized as the most progressive in the industry. Moreover, the hotel and family have received significant awards for industry leadership and environmental achievement.
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Manning, Chris, Jan deRoos, John W. O'Neill, Barry A. N. Bloom, Anjali Agarwal, and Stephen Roulac. "Hotel/Lodging Real Estate Industry Trends and Innovations." Journal of Real Estate Literature 26, no. 1 (July 1, 2018): 13–41. http://dx.doi.org/10.1080/10835547.2018.12090474.
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Ruiz Molina, María Eugenia, Sergio Belda-Miquel, Anni Hytti, and Irene Gil-Saura. "Addressing sustainable food management in hotels: proposing a framework and examining hotel groups." British Food Journal 124, no. 2 (November 11, 2021): 462–92. http://dx.doi.org/10.1108/bfj-12-2020-1171.
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Purpose Sustainable food practices have been recognised as a key issue in efforts to improve and report sustainable tourism practices, given the importance of the social, environmental and economic impacts of the food industry throughout its entire chain of production – from farm to fork. From this standpoint, the aim of the present paper is to propose a comprehensive framework for reporting or making decisions concerning sustainable food management in hotels, taking into account the various facets of the food supply chain.Design/methodology/approach Several dimensions are proposed for dealing with sustainable food management, involving all aspects of food supply chains that may be relevant for hotel decision-making. Furthermore, some key criteria for creating and using indicators of different types (qualitative and quantitative) to address these various dimensions of sustainable food management are suggested. Subsequently, the proposed framework is validated with the sustainability criteria and indicators provided by the top eight hotel groups, according to the 2019 SAM Annual Corporate Sustainability Assessment.Findings Hotels neglect a number of aspects of sustainable food management identified in the framework. The quality and the quantity of the information provided by hotels are limited.Practical implications There is a need to improve sustainability in food management in the hotels under analysis in several areas. A comprehensive framework such as that proposed in this paper may be of great value in seeking to remedy this situation. It may also assist users of hotel services and communities in making more informed decisions.Originality/value The proposed framework may be beneficial in advancing academic debate towards a more embracing and relevant understanding of sustainable food management in hotels and on the indicators required in this regard.
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Beck, Jane. "Developing Women Managers in the Hotel and Catering Industry." Women in Management Review 2, no. 1 (February 1986): 31–37. http://dx.doi.org/10.1108/eb005148.
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Espino‐Rodríguez, Tomás F., Pei‐Chun Lai, and Tom Baum. "Asset specificity in make or buy decisions for service operations." International Journal of Service Industry Management 19, no. 1 (March 14, 2008): 111–33. http://dx.doi.org/10.1108/09564230810855734.
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PurposeThis work analyses make or buy decisions from the transaction cost economics perspective and the resource‐based view of the firm. The aim is to analyse the extent to which the presumptions of the two theories are valid in the service sector in terms of specific assets.Design/methodology/approachThe study was conducted on a representative sample of hotels in Scotland, UK. Each of the surveyed hotels was asked for information about 13 operations or hotel processes. A comprehensive model is developed that establishes the relationship between asset specificity and operation performance and hotel or business performance, moderated by the form of governance (make or buy). Moreover, the relationship between asset specificity and outsourcing in the hotel sector is also examined. The different hotel processes are classified according to the asset specificity. The factors that could lead to an increase in the outsourcing strategy are also analysed.FindingsThe results indicate that, the relationship between asset specificity and operation performance is weaker when the operations are executed in‐house. In the case of the relationship between specific assets and performance, the findings regarding non‐financial performance are not contradictory since it is slightly higher when the operation is outsourced. The factors determining an increase in outsourcing would be those related to the quality of the operation and to non‐financial performance.Research limitations/implicationsPrevious studies have not considered the relationship between specificity and business performance, which gives extra incentive to complement and expand the literature on service operations. Future research should analyze other theories on organisations and outsourcing. The findings should also be tested in other geographical regions and use sources of information other than the hotel managers.Practical implicationsThe work generates knowledge and aids managers in their “make or buy” decisions for the principal processes in the hotel industry according to the asset specificity.Originality/valueThe paper develops a specificity‐outsourcing matrix and identifies each of the hotel operations. Apart from testing the model in the hotel sector, which is an important sector of the service industry, the work offers a better understanding of outsourcing decisions based on the two basic theories used in the literature on services management. The paper also makes an innovative contribution by analysing relationships between operation specificity and performance that are previously untested in the service sector.