...Kwangmin Park; SooCheong (Shawn) Jang Purpose – The purpose of this study is to present a brief overview of hospitality finance/accounting (HFA) research and to propose the utility of interdisciplinary research in the HFA field. Design/methodology/approach – This study outlines HFA research...

...Amrik Singh Purpose New lease accounting rules are proposed that will fundamentally change the way leases are accounted for and reported in financial statements. This paper seeks to provide information on the proposed new rules and to illustrate their impact on financial statements and financial...

...Wilco Chan; Kevin Wong Purpose This purpose of this paper is to enhance the level, scope, and detail of management information under the current accounting format in hotels in China, and suggests a preliminary research framework on development of China‐based uniform hotel accounts. Design...

...Sharlene Anderson; Chris Guilding Purpose To explore the nature and potential of competitor‐focused accounting practice (CFA) in a large hotel. Design/methodology/approach Unstructured tape‐recorded interviews ranging from one to one‐and‐a‐half hours' duration were conducted with 21 senior...

...Paul Collier; Alan Gregory Explores the use which is made of strategic management accounting in the hotel sector through case studies at six major UK hotel groups. Uses the definition of strategic management accounting –“the provision and analysis of management accounting data relating to business...