This paper reports on a field study of pricing practices and their relationship to cost
accounting in tourism enterprises located in Finnish Lapland. Qualitative interviews were …

This article presents an overview of research and development in accounting and financial
management, with particular emphasis on the contribution of applied work for the hospitality …

In today's competitive environment, the analysis of activities is not just about looking at the
overall report of profit and loss but more in understanding which of the activities add value …

The purpose of this article is to provide some empirical evidence of the current general
trends regarding the practical consideration, adoption, and use of activity-based costing …

The purpose of this paper is to provide insights of the Greek Hotel Industry practices in the
field of Cost Accounting. To this end, a survey was conducted with 85 firms of the Greek …

Indian small and medium size hospitality enterprises (SMHEs) are an important factor for the
socio-economic development in terms of GDP and employment generation in the country …

Examines aspects of change as reflected by articles published in the Hospitality Research
Journal during the seven‐year period from 1989‐1995. Discusses how change …

This study explores and examines the essential skills for different levels of accounting
students in their educational experience. Based on the literature on accounting student …

This study is the third phase of a repeated cross-sectional study that explores the current
rankings of important accounting skills to lodging managers and the changes in the …

Many scholars have investigated the relationship between hospitality education and the
discipline of finance. While the world of academia seems to consistently support the …