Hospitality Management Accounting: Current Problems and Future Opportunities
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Potter, Gordon S.; Schmidgall, Raymond S.
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.
hospitality accounting research; future of hospitality financial management; performance measurement; planning and control
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.