메뉴 건너뛰기




Volumn 18, Issue 4, 1999, Pages 387-400

Hospitality management accounting: Current problems and future opportunities

Author keywords

Future of hospitality financial management; Hospitality accounting research; Performance measurement; Planning and control

Indexed keywords


EID: 0033473040     PISSN: 02784319     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (33)

References (37)
  • 1
    • 0011939750 scopus 로고
    • Customer satisfaction, market share, and profitability: Findings from Sweden
    • Anderson, E., Fornell, C., Lehmann, D., 1994. Customer satisfaction, market share, and profitability: Findings from Sweden. Journal of Marketing 58 (3), 53-66.
    • (1994) Journal of Marketing , vol.58 , Issue.3 , pp. 53-66
    • Anderson, E.1    Fornell, C.2    Lehmann, D.3
  • 2
    • 0031286053 scopus 로고    scopus 로고
    • Customer satisfaction, productivity and profitability: Differences between goods and services
    • Anderson, E., Fornell, C., Rust, R., 1997. Customer satisfaction, productivity and profitability: Differences between goods and services. Marketing Science 16 (2), 129-145.
    • (1997) Marketing Science , vol.16 , Issue.2 , pp. 129-145
    • Anderson, E.1    Fornell, C.2    Rust, R.3
  • 3
    • 78651092417 scopus 로고    scopus 로고
    • An empirical investigation of an incentive plan based on non-financial performance measures
    • forthcoming
    • Banker, R., Potter, G., Srinivasan, D., 1999. An empirical investigation of an incentive plan based on non-financial performance measures. The Accounting Review (forthcoming).
    • (1999) The Accounting Review
    • Banker, R.1    Potter, G.2    Srinivasan, D.3
  • 5
    • 0002527280 scopus 로고
    • How cost accounting systematically distorts product costs
    • Bruns, W., Kaplan, R.S. (Eds.). Harvard Business School Press, Boston, MA
    • Cooper, R., Kaplan, R.S., 1987. How cost accounting systematically distorts product costs. In: Bruns, W., Kaplan, R.S. (Eds.), Accounting and Management: Field Study Perspectives. Harvard Business School Press, Boston, MA.
    • (1987) Accounting and Management: Field Study Perspectives
    • Cooper, R.1    Kaplan, R.S.2
  • 8
    • 0009176249 scopus 로고    scopus 로고
    • The importance and use of financial forecasting and budgeting at the departmental level in the hotel industry as perceived by controllers
    • DeFranco, A., 1997. The importance and use of financial forecasting and budgeting at the departmental level in the hotel industry as perceived by controllers. Hospitality Research Journal 20 (3), 99-110.
    • (1997) Hospitality Research Journal , vol.20 , Issue.3 , pp. 99-110
    • DeFranco, A.1
  • 9
    • 0001094103 scopus 로고    scopus 로고
    • The impacts of variety on the costs and profits of a hotel chain's properties
    • Enz, C.A., Potter, G., 1998. The impacts of variety on the costs and profits of a hotel chain's properties. Journal of Hospitality & Tourism Research 22 (2), 142-157.
    • (1998) Journal of Hospitality & Tourism Research , vol.22 , Issue.2 , pp. 142-157
    • Enz, C.A.1    Potter, G.2
  • 15
    • 0009176962 scopus 로고
    • Statistical cost estimation and prediction in hotels
    • Harris, P.J. (Ed.). Butterworth-Heinemann, Oxford
    • Harris, P.J., 1995. Statistical cost estimation and prediction in hotels. In: Harris, P.J. (Ed.), Accounting and Finance for the International Hospitality Industry. Butterworth-Heinemann, Oxford, pp. 83-102.
    • (1995) Accounting and Finance for the International Hospitality Industry , pp. 83-102
    • Harris, P.J.1
  • 17
    • 0009097789 scopus 로고    scopus 로고
    • Educational Institute of the American Hotel and Motel Association, East Lansing, MI
    • Hotel Association of New York, 1996. Uniform System of Accounts for the Lodging Industry, 9th Revised Edition. Educational Institute of the American Hotel and Motel Association, East Lansing, MI.
    • (1996) Uniform System of Accounts for the Lodging Industry, 9th Revised Edition
  • 18
    • 0031287876 scopus 로고    scopus 로고
    • The choice of performance measures in annual bonus contracts
    • Ittner, C., Larcker, D., Rajan, M., 1997. The choice of performance measures in annual bonus contracts. The Accounting Review 72 (2), 231-255.
    • (1997) The Accounting Review , vol.72 , Issue.2 , pp. 231-255
    • Ittner, C.1    Larcker, D.2    Rajan, M.3
  • 19
    • 0000837714 scopus 로고    scopus 로고
    • Innovations in performance measurement: Trends and research implications
    • Ittner, C.D., Larcker, D.F., 1998. Innovations in performance measurement: Trends and research implications. Journal of Management Accounting Research 10, 205-238.
    • (1998) Journal of Management Accounting Research , vol.10 , pp. 205-238
    • Ittner, C.D.1    Larcker, D.F.2
  • 20
    • 0001451553 scopus 로고
    • Measuring manufacturing performance: A new challenge for managerial accounting research
    • Kaplan, R.S., 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review 58 (4), 686-705.
    • (1983) The Accounting Review , vol.58 , Issue.4 , pp. 686-705
    • Kaplan, R.S.1
  • 21
    • 0001054967 scopus 로고
    • The evolution of management accounting
    • Kaplan, R.S., 1984. The evolution of management accounting. The Accounting Review 59 (3), 390-418.
    • (1984) The Accounting Review , vol.59 , Issue.3 , pp. 390-418
    • Kaplan, R.S.1
  • 23
    • 0026494564 scopus 로고
    • The balanced scorecard - measures that drive performance
    • Kaplan, R.S., Norton, D., 1992. The balanced scorecard - measures that drive performance. Harvard Business Review 70 (1), 71-79.
    • (1992) Harvard Business Review , vol.70 , Issue.1 , pp. 71-79
    • Kaplan, R.S.1    Norton, D.2
  • 25
    • 0030306682 scopus 로고    scopus 로고
    • Stewardship value of earnings components: Additional evidence on the determinants of executive compensation
    • Natarajan, R., 1996. Stewardship value of earnings components: Additional evidence on the determinants of executive compensation. The Accounting Review 71 (1), 1-22.
    • (1996) The Accounting Review , vol.71 , Issue.1 , pp. 1-22
    • Natarajan, R.1
  • 26
    • 0009098157 scopus 로고
    • Accounting for responsibility
    • Quek, P., 1995. Accounting for responsibility. Lodging 21 (2), 33-34.
    • (1995) Lodging , vol.21 , Issue.2 , pp. 33-34
    • Quek, P.1
  • 28
    • 0009097790 scopus 로고
    • Understanding overhead
    • Schmidgall, R.S., Malk, M., 1992. Understanding overhead. Lodging 18 (1), 33-37.
    • (1992) Lodging , vol.18 , Issue.1 , pp. 33-37
    • Schmidgall, R.S.1    Malk, M.2
  • 30
    • 0009175836 scopus 로고    scopus 로고
    • Profile of the IAHA member: An update
    • Schmidgall, R.S., Damitio, J.W., 1996. Profile of the IAHA member: An update. The Bottomline 11 (3), 31-37.
    • (1996) The Bottomline , vol.11 , Issue.3 , pp. 31-37
    • Schmidgall, R.S.1    Damitio, J.W.2
  • 32
    • 0002248260 scopus 로고
    • If it matters, measure it
    • Singleton-Green, B., 1993. If it matters, measure it. Accountancy 111 (5), 52-53.
    • (1993) Accountancy , vol.111 , Issue.5 , pp. 52-53
    • Singleton-Green, B.1
  • 33
    • 0009177260 scopus 로고
    • A profile of the IAHA member
    • Tse, E., 1989. A profile of the IAHA member. The Bottomline 4 (5), 12-19.
    • (1989) The Bottomline , vol.4 , Issue.5 , pp. 12-19
    • Tse, E.1
  • 34
    • 78651497704 scopus 로고
    • Further thoughts on unallocated cost accounting for food and beverage operations
    • Turkel, S., 1993. Further thoughts on unallocated cost accounting for food and beverage operations. Lodging 18 (1), 5.
    • (1993) Lodging , vol.18 , Issue.1 , pp. 5
    • Turkel, S.1
  • 35
    • 0002039667 scopus 로고    scopus 로고
    • The information content of funds from operations (FFO) for real estate investment trusts (REITs)
    • Vincent, L., 1999. The information content of funds from operations (FFO) for real estate investment trusts (REITs). Journal of Accounting and Economics 26 (1), 69-104.
    • (1999) Journal of Accounting and Economics , vol.26 , Issue.1 , pp. 69-104
    • Vincent, L.1
  • 36
    • 0031593257 scopus 로고    scopus 로고
    • Adopting residual income-based compensation plans: Do you get what you pay for?
    • Wallace, J.S., 1997. Adopting residual income-based compensation plans: Do you get what you pay for? Journal of Accounting and Economics 24 (3), 275-300.
    • (1997) Journal of Accounting and Economics , vol.24 , Issue.3 , pp. 275-300
    • Wallace, J.S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.