Cornell University
Library
Cornell UniversityLibrary

eCommons

Help
Log In(current)
  1. Home
  2. Cornell Peter and Stephanie Nolan School of Hotel Administration
  3. School of Hotel Administration Collection
  4. SHA Articles and Chapters
  5. Hospitality Management Accounting: Current Problems and Future Opportunities

Hospitality Management Accounting: Current Problems and Future Opportunities

File(s)
Potter8_Hospitality_management_accounting.pdf (94.14 KB)
Permanent Link(s)
https://hdl.handle.net/1813/72106
Collections
SHA Articles and Chapters
Author
Potter, Gordon S.
Schmidgall, Raymond S.
Abstract

This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.

Date Issued
1999-01-01
Keywords
hospitality accounting research
•
future of hospitality financial management
•
performance measurement
•
planning and control
Related DOI
https://doi.org/10.1016/S0278-4319(99)00044-4
Rights
Required Publisher Statement: © Elsevier. Final version published as: Potter, G., & Schmidgall, R. S. (1999). Hospitality management accounting: Current problems and future opportunities. International Journal of Hospitality Management, 18(11), 387-400. Reprinted with permission. All rights reserved.
Type
article

Site Statistics | Help

About eCommons | Policies | Terms of use | Contact Us

copyright © 2002-2026 Cornell University Library | Privacy | Web Accessibility Assistance