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Journal articles on the topic 'Green accounting; hotel chains; hospitality business'

Author: Grafiati

Published: 5 June 2025

Last updated: 16 July 2025

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1

Ayu, Dwi Yulianthi. "The Application of Green Accounting Hotel Management: Are Local and International Chains Different?" International Journal of Social Science And Human Research 06, no. 05 (2023): 3122–28. https://doi.org/10.5281/zenodo.7985459.

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The purpose of the study is to identify whether there is any different point of local and international chain hotel management in Bali in terms of environmental awareness, responsibility, involvement, accounting reporting, as well as audit. There are 45 questionnaires’ item to obtain primary data while documentation method was also applied in order to get the secondary one. The study revealed that in Bali there is no difference of environmental awareness between the local and international one. However, differences are found in the points of environmental responsibility, involvement in p

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Attri, Rekha. "La Pinekonez: navigating challenges of homestay business." Emerald Emerging Markets Case Studies 14, no. 2 (2024): 1–21. http://dx.doi.org/10.1108/eemcs-10-2023-0413.

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Learning outcomes After completion of the case study, the participants would be able to understand the challenges in building a sustainable homestay tourism business; develop a positioning statement for La Pinekonez which builds a unique competitive advantage; and outline elements of the business strategy to profitably sustain and grow a sustainable tourism homestay in terms of service offering, pricing, marketing and operations. Case overview/synopsis La Pinekonez Homestay, located in the beautiful region of Himachal Pradesh, India, is the subject of this case study, which explores both its s

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PRASETYA IHSAN, MATTHEW. "THE READINESS OF MITIGATION PLAN FOR URBAN CITY TOURISM IN JAKARTA: AN EXPLORATORY STUDY ON BIG HOTEL CHAINS." Journal of Tourism Destination and Attraction 9, no. 1 (2021): 61–70. http://dx.doi.org/10.35814/tourism.v9i1.1878.

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Tourism Industry is one of the biggest industry in the world, especially in Indonesia, tourism has contributed one of the highest earners for the country, but in the third quarter of 2019 the world was faced with a global health threat which results in the lost of tourism income throughout the world due to the regulation and health protocol that were used in order to maintain the worlds stability of health danger, due to the current situation, tourism were highly impacted and hotel industry are one of the most part that were hit hard, that why the purpose of this study is to investigate the mi

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Elshaer, Ibrahim A., Alaa M. S. Azazz, Chokri Kooli, and Sameh Fayyad. "Green Human Resource Management and Brand Citizenship Behavior in the Hotel Industry: Mediation of Organizational Pride and Individual Green Values as a Moderator." Administrative Sciences 13, no. 4 (2023): 109. http://dx.doi.org/10.3390/admsci13040109.

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In recent years, there has been growing awareness of the need for sustainability in the hospitality industry. The hotel industry, in particular, has been identified as a significant contributor to environmental degradation. To address this issue, hotel managers have begun to adopt green human resource management (GHRM) practices to promote sustainable behavior among employees. This research paper explores the relationship between GHRM practices, brand citizenship behavior (BCBs), organizational pride, and individual green values in the hotel industry. The study examines how GHRM practices infl

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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 (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 differen

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Postova, Valentyna, Maryna Riabenka, Iryna Mazurkevych, Natalia Onyshchuk, and Iryna Vivsiuk. "Application of Innovative Methods of Managing the Labor Potential in the Hotel and Restaurant Business Establishments." International Journal of Professional Business Review 8, no. 6 (2023): e01590. http://dx.doi.org/10.26668/businessreview/2023.v8i6.1590.

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Purpose: The purpose of the academic paper is to study the tendencies and practice of applying innovative methods of managing labor potential in the hotel and restaurant business in changing environmental conditions. Theoretical framework: Considering labor shortages in the hospitality industry and the necessity to attract employees after the pandemic, the EU hospitality and restaurant businesses have been changing their methods of managing the labor workforce. Design/methodology/approach: The research methodology is based on a systematic approach to studying trends and the practice of applyin

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Sujatha, R., and B. Uma Maheswari. "Green Supply Chain Management Practices as a Determinant of Organisational Competitiveness: An Empirical Study Among Hotels in India." Asian Journal of Business and Accounting 16, no. 1 (2023): 193–218. http://dx.doi.org/10.22452/ajba.vol16no1.7.

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Manuscript type: Research paper Research aims: The main aim of this study is to identify the indicators of green supply chain management (GSCM) practices for hotels that have an impact on environmental sustainability and organisational competitiveness. Design/Methodology/Approach: This study employs a survey methodology with data collected from hotels in India. A structural equation modelling using warp partial least squares method (SEM) is used for data analysis and to test the hypotheses of the research model. Research findings: The results of the study indicate that the three antecedents ha

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Bonilla Priego, M. ª. Jesús, Clara Muñoz Colomina, Carmen Avilés Palacios, and Catalina Vacas Guerrero. "Analysis of the strategies that are taken and spread by hotel chains." Cuadernos de Gestión 5, no. 1 (2005): 37–52. http://dx.doi.org/10.5295/cdg.19172mb.

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Hotel chains do face important challenges nowadays. On one side the complexity of the environment in which the hospitality industry evolves, demands to define, develop and manage its strategies in order to guarantee its survival. On top of it, the market is increasingly demanding fluid information for a proper knowledge of the strategies and corporate long-term expectations of these companies. Therefore this task has a double contribution. Firstly, we analysed strategic information disclosed in annual reports of some leading hotel chains, and grouped them following the model of balanced scorec

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Strygul, Larysa, Tetiana Zhadan, and Natalіia Yakymenko-Tereshchenko. "INNOVATIONS IN QUALITY MANAGEMENT BUSINESS PLANNING LOGISTICS OF HOTEL AND RESTAURANT SERVICES." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 4 (June 30, 2024): 3–7. https://doi.org/10.20998/2519-4461.2024.4.3.

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On the basis of a set of studies, the author analyzed the current state and prospects for the introduction of quality management innovations in the business planning of the logistics of hotel and restaurant services, as one of the important tools for stimulating the recovery and increasing the efficiency of the hospitality sector, taking into account modern approaches to the formation of the components of business planning on the basis of theory service quality management. The conducted author's research made it possible to determine that quality has become a decisive indicator of the competit

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Крупенна, Інга Анатолівна. "МАРКЕТИНГОВИЙ ПІДХІД ДО ЗАБЕЗПЕЧЕННЯ СТАЛОГО РОЗВИТКУ ГОТЕЛЬНОГО СЕГМЕНТА ІНДУСТРІЇ ГОСТИННОСТІ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 2 (24 червня 2025): 201–12. https://doi.org/10.32620/cher.2025.2.23.

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In the context of globalization and the growth of environmental awareness in society, the hospitality industry, in particular its hotel segment, is faced with the challenges of adapting to economic, technological, legislative and personnel requirements. The integration of sustainable development principles into the business practices of hospitality industry establishments is critically important for ensuring a balance between economic efficiency, environmental responsibility and social value, especially in the face of global challenges. Purpose of the articleis to analyze the marketing approac

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Gonçalves, Beatriz, Luís Serra Coelho, and Patrícia Pinto. "Earnings Management in the hospitality industry: A systematic literature review." Tourism & Management Studies 20, no. 1 (2024): 65–77. http://dx.doi.org/10.18089/tms.20240105.

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This paper aims to discuss the impact of Earnings Management (EM) practices in the hospitality industry and identify research gaps to be investigated in future research. The methodology is based on a systematic literature review (SLR), including 15 academic papers in the final sample, published from 2004 to 2021. There is clear evidence of EM practices in the hospitality industry, which are implemented through different techniques. Yet, several research gaps still persist. For instance, little is known about the EM behaviour of multinational hotel chains or private Small and Medium-sized Enter

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Sá, Gustavo, and Nuno António. "Mapping information systems maturity: the case of the portuguese hospitality industry." Tourism & Management Studies 17, no. 4 (2021): 7–21. http://dx.doi.org/10.18089/tms.2021.170401.

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Hospitality is a highly competitive market that struggles to improve its performance. The use of technology is a critical factor for more efficient performance. To understand decision-makers' perception of information systems' influence and importance in their organisations, we conduct a case study in Portugal. The objective was to assess information systems' maturity level of independent hotels and small hotel chains, mapping the level to the hotel's characteristics. In addition, this study explores the types of systems used and hoteliers' main factors, drivers, and limitations to invest in i

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Rahimizhian, Sima, and Foad Irani. "Investigating the antecedents of innovative behaviors in the hotel industry of Turkey." Tourism & Management Studies 17, no. 4 (2021): 45–56. http://dx.doi.org/10.18089/tms.2021.170404.

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The growing focus on the benefits of innovative approaches to gain competitive advantages has inspired studies on the emergence of leadership styles that encourage employees to engage in innovative behaviors. This study examines the relationships between constructive leadership and employees' innovative behavior through the safety climate and employees' proactive behavior within the hospitality context. This paper considers constructive leaders as optimistic managers who regulate desired organizational outcomes with a genuine focus on the highest gains of employees and the organization. The pe

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Scholz, Petr, and Jan Voracek. "Organizational culture and green management: innovative way ahead in hotel industry." Measuring Business Excellence 20, no. 1 (2016): 41–52. http://dx.doi.org/10.1108/mbe-12-2015-0057.

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Purpose The purpose of this paper is to identify perspective and feasible combinations of the existing revenue-driven methods with still more pervasive features of knowledge-based management and green management in hotel industry. The authors believe that the key path to success is in even closer, that is, daily personal orientation on customers, specifically on their satisfaction in both functional and emotional dimensions. Design/methodology/approach A research prototype of competitiveness modelling framework can be fully implemented in accordance with the methodology, proposed by Mitroff an

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Mashkoor, Imad A. S. AL, Jaber H. Ali, and Majeed Musa Al-Kanani. "The Role of Green Activity-Based Costing in Achieving Sustainability Development: Evidence From Iraq." International Journal of Professional Business Review 8, no. 4 (2023): e01276. http://dx.doi.org/10.26668/businessreview/2023.v8i4.1276.

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Purpose: This study aimed to assess the effects of applying green activity-based costing (GABC) on the Sustainability Development of companies. Theoretical framework: The theoretical framework included highlight on environmental issues, and the role of Modern methods of Cost and managerial accounting in reducing the harmful effects of industrial waste. Design/methodology/approach: there are variety of reasons to carry out the study; including regulatory compliance, sustainable consumption, public perception, potential competitive advantages, and the impact of Sustainability Development on econ

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Yulianthi, Ayu Dwi. "The Application of Green Accounting Hotel Management: Are Local and International Chains Different?" International Journal of Social Science and Human Research 06, no. 05 (2023). http://dx.doi.org/10.47191/ijsshr/v6-i5-81.

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The purpose of the study is to identify whether there is any different point of local and international chain hotel management in Bali in terms of environmental awareness, responsibility, involvement, accounting reporting, as well as audit. There are 45 questionnaires’ item to obtain primary data while documentation method was also applied in order to get the secondary one. The study revealed that in Bali there is no difference of environmental awareness between the local and international one. However, differences are found in the points of environmental responsibility, involvement in protect

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17

Ketut, Tri Budi Artani. "GREEN ACCOUNTING PADA LOCALCHAIN MANAGEMENT HOTEL DAN INTERNATIONAL CHAIN MANAGEMENT HOTEL DI BALI." Jurnal Riset Akuntansi Dan Bisnis Airlangga 4, no. 2 (2019). http://dx.doi.org/10.20473/jraba.v4i2.46042.

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This study aims at identifying whether local chain management hotel andinternational chain management hotel in Bali have different environmental awareness, environmental responsibility, environmental involvement, environmental accounting reporting, as well as environmental audit. The data used in this study is primarydata,whichwerecollectedbyusinginstrumentthatwasadaptedfromSusilo (2008). There are 45 questionnaires that meet the requirements for testing. The results of the Independent Sample T-test analysis show that there is no difference of environmental awareness between local chain manage

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Ketut, Tri Budi Artani. "GREEN ACCOUNTING PADA LOCAL CHAIN MANAGEMENT HOTEL DAN INTERNATIONAL CHAIN MANAGEMENT HOTEL DI BALI." Jurnal Riset Akuntansi Dan Bisnis Airlangga 4, no. 2 (2019). http://dx.doi.org/10.31093/jraba.v4i2.159.

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This study aims at identifying whether local chain management hotel and international chain management hotel in Bali have different environmental awareness, environmental responsibility, environmental involvement, environmental accounting reporting, as well as environmental audit. The data used in this study is primary data, which were collected by using instrument that was adapted from Susilo (2008). There are 45 questionnaires that meet the requirements for testing. The results of the Independent Sample T-test analysis show that there is no difference of environmental awareness between local

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19

Bharwani, Sonia, and David Mathews. "Sustainable luxury: from an oxymoron to a tautology – the case of the Indian luxury hospitality industry." Worldwide Hospitality and Tourism Themes, April 4, 2023. http://dx.doi.org/10.1108/whatt-01-2023-0013.

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PurposeIn the context of heightened awareness and understanding of responsible tourism, it has become increasingly imperative for luxury hotels to introspect on the impact of their operations on environmental and social sustainability. This study aims at examining the prevalence and growth of sustainability practices in the Indian luxury hotel segment as it increasingly competes on a global platform.Design/methodology/approachThe research approach adopted in this paper is qualitative and emic. Primary data is gathered for the study through semi-structured interviews with select luxury hotel ge

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20

Shahbaz, Muhammad Hamid, Muhammad Akram Naseem, Enrico Battisti, and Simona Alfiero. "The effect of green intellectual capital and innovative work behavior on green process innovation performance in the hospitality industry." Journal of Intellectual Capital, March 29, 2024. http://dx.doi.org/10.1108/jic-02-2023-0034.

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PurposeThis study examines the direct and indirect effects of green intellectual capital (GIC) and innovative work behavior (IWB) on green process innovation performance (GPIP), with green knowledge sharing (GKS) as a mediator, in Pakistan’s hospitality industry. The aim is to provide a paradigm for assisting companies in transforming strategic green processes of green hotel innovation and its practices.Design/methodology/approachA total of 203 questionnaires were administered to front-desk officers of 15 hotels in Pakistan. Smart PLS-SEM 4 was used for analysis, and demographic statistics wer

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Novak, Ulyana, Halyna Hovda, and Vasyl Mandryk. "ENVIRONMENTAL INITIATIVES IN THE HOTEL BUSINESS: UKRAINE’S EXPERIENCE AND FUTURE STEPS." Market Infrastructure, no. 82 (2025). https://doi.org/10.32782/infrastruct82-47.

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The hotel business in Ukraine holds substantial potential as a driver of economic growth, regional attractiveness, and job creation. Beyond these benefits, it facilitates international connections, cultural exchange, and interregional mobility. However, the industry also poses significant environmental challenges. Globally, the hospitality sector contributes approximately 1% of carbon emissions, necessitating drastic reductions to align with global climate targets. Addressing these challenges is critical for ensuring sustainable development while enhancing the sector’s competitiveness. This st

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Turchyniak, Mariia, and Bohdana Polotai. "THE ROLE OF THE HOTEL AND RESTAURANT BUSINESS IN THE DEVELOPMENT OF TOURISM IN UKRAINE." Market Infrastructure, no. 82 (2025). https://doi.org/10.32782/infrastruct82-49.

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The article is devoted to determining the main aspects of the influence of the hotel and restaurant business on the development of tourism in Ukraine. A developed network of hotels, a high level of service and a variety of gastronomic establishments stimulate the flow of tourists, providing comfortable conditions for stay and creating attractive conditions for recreation and leisure. The hotel and restaurant business is an important factor in increasing the attractiveness of tourist destinations, since high quality of service, unique offers and innovative approaches in the field of hospitality

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Martínez-Martínez, Aurora, Juan-Gabriel Cegarra-Navarro, Alexeis Garcia-Perez, and Francesca Vicentini. "Extending structural capital through pro-environmental behaviour intention capital: an outlook on Spanish hotel industry." Journal of Intellectual Capital ahead-of-print, ahead-of-print (2020). http://dx.doi.org/10.1108/jic-03-2020-0075.

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PurposeThe purpose of this paper is to bring the attention of the intellectual capital (IC) research and practice communities to the value of IC in hotels' efforts to resolve or mitigate environmental problems over time. This research has been set to examine the relationships between key KM and IC concepts including environmental knowledge structures and exploitation and exploration of environmental knowledge (EK) as drivers of environmental organisational learning. The research has also examined the relevance of pro-environmental behavioural intention capital (PEBIC) as a component of structu

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Nguyen, Ha Thi Thu, and Trung Xuan Nguyen. "Understanding customer experience with Vietnamese hotels by analyzing online reviews." Humanities and Social Sciences Communications 10, no. 1 (2023). http://dx.doi.org/10.1057/s41599-023-02098-8.

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AbstractOn the post-pandemic recovery green economy track, especially in the hospitality and tourism industry, businesses must accelerate digital transformation and enter the race to increase customer experience. Improving customer experience is critical, and understanding customers’ emotions and needs after using hotel services is crucial. This is why businesses increasingly rely on online customer reviews on booking sites to gain insight into what their customers seek. By understanding their needs and experiences, hotel managers can provide services that meet customer expectations and improv

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Kaharti, Eni. "Kesiapan Adaptasi Metode Beyond Budgeting Sebagai Upaya Pembaharuan Manajemen Kinerja (Studi pada Urban Style by Front One Hotel, Lampung, Sumatera Selatan)." Jati: Jurnal Akuntansi Terapan Indonesia 4, no. 2 (2021). http://dx.doi.org/10.18196/jati.v4i2.12570.

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This study aims to test the possibility of implementing control management using the beyond budgeting method. The method consists of 12 principles consisting of 6 principles of adaptive management and 6 principles of flexible organizational structure. This research was conducted with qualitative research by conducting a case study on a company in the hospitality sector (Urban Style by Front One Hotel in Lampung). Urban Style by Front One Hotel still uses a traditional budgeting system whose method does not create satisfaction for management in achieving it. Therefore, researchers try to introd

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Mac Con Iomaire, Máirtín. "Coffee Culture in Dublin: A Brief History." M/C Journal 15, no. 2 (2012). http://dx.doi.org/10.5204/mcj.456.

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IntroductionIn the year 2000, a group of likeminded individuals got together and convened the first annual World Barista Championship in Monte Carlo. With twelve competitors from around the globe, each competitor was judged by seven judges: one head judge who oversaw the process, two technical judges who assessed technical skills, and four sensory judges who evaluated the taste and appearance of the espresso drinks. Competitors had fifteen minutes to serve four espresso coffees, four cappuccino coffees, and four “signature” drinks that they had devised using one shot of espresso and other ingr

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