Management Accounting Research in the Hospitality Sector

Will Seal and Ruth Mattimoe

Chapter 19 in Review of Management Accounting Research, 2011, pp 497-520 from Palgrave Macmillan

Abstract: Abstract In this chapter, we review management accounting research in the hospitality sector, focusing on hotels and the ancillary activities, especially restaurants and bars. Unlike other service sectors, the hospitality industry has its own specialist management courses, often taught in hospitality departments within universities and colleges. This sector’s educational and training specialization has spawned a rich literature in dedicated hospitality journals. These journals are very eclectic, often reflecting the ‘guest experience’ tradition of hospitality schools/departments, with an emphasis on general management and customer-facing activities. It is perhaps not surprising that in the hospitality culture, finance and accounting issues are always of the highest priority.

Keywords: Management Account; Hospitality Sector; Revenue Management; Hospitality Industry; Hotel Industry (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-35327-5_19

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DOI: 10.1057/9780230353275_19

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