Improving hotel budgetary practice—A positive theory model

Jones, Tracy A (2008) Improving hotel budgetary practice—A positive theory model. International Journal of Hospitality Management, 27 (4). pp. 529-540. ISSN 02784319

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Abstract

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.

Item Type: Article
Article Type: Article
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
URI: http://eprints.glos.ac.uk/id/eprint/716

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