The Application of The Uniform System of Accounts for The Lodging Industry in High-Category Seaside Hotels in Northeast Bulgaria

Tatyana Dimitrova ()
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Tatyana Dimitrova: University of Economics - Varna, Varna, Bulgaria

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2023, issue 2, 241-250

Abstract: The Uniform System of Accounts for the Lodging Industry aims to provide an accounting model that can be easily adapted by hotels of different sizes and categories. The information from it should be useful for both internal and external users and allow the comparison of hotels located even in different countries. At this stage there is no thorough empirical study on the implementation of the Uniform System of Accounts for the Lodging Industry in Bulgaria. The present study investigates the implementation of the Uniform System of Accounts for the Lodging Industry in high- category seaside hotels in the Northeast region of Bulgaria.

Keywords: Hospitality industry; Uniform System of Accounts for the Lodging Industry; USALI; Managerial Accounting; Accounting (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:suvrna:y:2023:i:2:p:241-250

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