Jones, Tracy A (2008) Improving hotel budgetary practice—A positive theory model. International Journal of Hospitality Management, 27 (4). pp. 529-540. ISSN 02784319Full text not available from this repository.
Budgeting is the most widely used management accounting technique. This research considered contemporary hotel sector practice and theory concerning budgeting. The rationale for existing practice was further explored through qualitative research. This led to the development of recommendations concerning budgetary processes within the hotel sector. The results identified some aspects of practice that can be improved, particularly participation in the budgeting process at lower management levels in organizations and the financial training needs of non-financial managers. These findings have implications for management in the industry and recommendations for how current budgeting practice in hotels can be enhanced are given.
|Uncontrolled Keywords:||Hotel budgeting; Management accounting; Content Analysis; Positive budgeting; Operational budgets|
|Subjects:||H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping|
|Divisions:||Schools and Research Institutes > Business School > Accounting and Finance|
|Depositing User:||Michelle Cook|
|Date Deposited:||09 Jun 2014 15:00|
|Last Modified:||22 Oct 2015 15:56|