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 importance of accounting skills to lodging managers over time. In this study, as with two prior studies, financial...

This study provides empirical evidence of the comprehensive accounting skills by financial executives across the United States, and Canada believed important to private club general managers. This study's purview extends to identify any significant differences or similarities in the accounting...

This research presents a financial profile of the U.S. Lodging Industry based on an analysis of 2,091 financial statements (fiscal year 2011) for individual hotels ranging in asset size of $500 thousand to $250 million. The study analyzes summary results of the financial position and profitability...

This research presents a financial profile of the U.S. Lodging Industry based on an analysis of 2,091 financial statements (fiscal year 2011) for individual hotels ranging in asset size of $500 thousand to $250 million. The study analyzes summary results of the financial position and profitability...

A survey of 73 controllers of individual hotels [various sizes] in the USA investigates the area of capital expenditures for the hospitality industry. In particular, the survey identified those criteria most often used by lodging-financial executives when making decisions to capitalize...

Using the consensus-building Delphi method, the authors asked a panel of 39 experts from the financial community and hospitality industry to determine where the sources of funding would most likely be for 11 different hospitality segments for the years 2000 and 2005. The financing prospects seemed...

Cash is important, because it pays for all expenses and obligations. On an annual basis, designated individuals will compile a cash budget for the coming year, which club management will use as a blueprint to operate their clubs and ascertain the timing of the cash inflows and outflows. This study, ...

With the club industry comprising of different types of clubs, a more in-depth analysis separating clubs with and without golf operations would be beneficial. Financial performance can be summarized via financial ratios. This study surveyed 115 clubs regarding their financial performance and...

This article reports the results of a study of the time spent and importance of 15 tasks performed by club financial executives. Respondents rate the importance of the tasks on a scale of least important to most important and time spent on a scale of least amount of time to most amount of time. For ...

Budgetary controls are essential for any business organization. This study provides a longitudinal comparison of budgetary control practices in the club industry in the past 4 decades, filling a literature gap for the club industry in the United States. This research aimed to document the various...