Autor según el artículo: Campa-Planas F; Banchieri L; Kalemba N

Departamento: Gestió d'Empreses

Autor/es de la URV: Campa Planas, Fernando / KALEMBA, NICOLE

Palabras clave: Usali Uniform systems of accounts Spain Management accounting Key performance indicators Hospitality management Catalonia

Resumen: To be competitive, the hotel industry must face several challenges in the daily business. The Uniform System of Accounts for the Lodging Industry (USALI) is one of the fundamental tools that helps hotel managers to benchmark financial data, monitor the progress of their business and identify revenue opportunities. The purpose of this study is to test the homogeneity of the practical implementation of USALI through an analysis of a series of operations in the hotel business. USALI aims to establish an internal process for determining and providing results for the totality of hotels in a homogenous way. This system, introduced for the first time in 1926 in the United States, is a key reference and an essential tool used by professionals in management accounting for measuring the efficiency of the hotel operations. Its homogeneity has been tested through two studies that were carried out with the purpose of confirming this statement; one, that was developed for hotel chains in Spain and, another group corresponding to hotels established in Catalonia. The results of this research show a significant heterogeneity in the implementation of USALI.

Áreas temáticas: Tourism, leisure and hospitality management Sociology and political science Social sciences (miscellaneous) Human geography and urban studies Hospitality, leisure, sport & tourism Geography, planning and development Economics, econometrics and finance (miscellaneous) Ciencias sociales

Acceso a la licencia de uso: https://creativecommons.org/licenses/by/3.0/es/

ISSN: 13327461

Direcció de correo del autor: fernando.campa@urv.cat

Identificador del autor: 0000-0001-7175-6698

Fecha de alta del registro: 2023-04-15

Versión del articulo depositado: info:eu-repo/semantics/publishedVersion

Enlace a la fuente original: https://hrcak.srce.hr/index.php?show=clanak&id_clanak_jezik=270771

URL Documento de licencia: http://repositori.urv.cat/ca/proteccio-de-dades/

Referencia al articulo segun fuente origial: Tourism. 65 (2): 204-217

Referencia de l'ítem segons les normes APA: Campa-Planas F; Banchieri L; Kalemba N (2017). A study of the uniformity of the USALI methodology in Spain and Catalonia. Tourism, 65(2), 204-217

Entidad: Universitat Rovira i Virgili

Año de publicación de la revista: 2017

Tipo de publicación: Journal Publications