Extending the Boundaries of Customer Accounting: Applications in the Hotel Industry

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Title Extending the Boundaries of Customer Accounting: Applications in the Hotel Industry
Author Guilding, Christopher John; Kennedy; McManus, Lisa Ann
Journal Name Journal of Hospitality & Tourism Research
Editor Professor K. S. Chon (University of Houston)
Year Published 2001
Place of publication USA
Publisher Sage Publications
Abstract In the context of the accounting, hospitality, and marketing literatures, this article explores the potential of applying novel customer accounting methodologies to hotel management. A review of the accounting literature has revealed little consideration given beyond allocating costs differentially across customers. The restricted nature of this approach is highlighted by considering differences in hotel patrons' purchasing patterns occurring subsequent to the purchase of accommodation. Attention is also drawn to the minimal degree to which accounting commentaries have built on the "relationship marketing" philosophy that has recently commanded much attention in the marketing literature. In light of this philosophy, the notion of customers as assets is promoted and consideration is given to the methodology and implications of valuing customers as assets.
Peer Reviewed Yes
Published Yes
Publisher URI http://jht.sagepub.com/cgi/content/abstract/25/2/173
Copyright Statement Copyright 2001 Sage Publications. Reproduced in accordance with the copyright policy of the publisher. First published in Journal of Hospitality & Tourism Research. This journal is available online: http://jht.sagepub.com/content/vol25/issue2/
Volume 25
Issue Number 2
Edition May
Page from 173
Page to 194
ISSN 1096-3480
Date Accessioned 2002-04-12
Language en_AU
Research Centre Griffith Institute For Tourism
Subject Hospitality Management
URI http://hdl.handle.net/10072/3860
Publication Type Journal Articles (Refereed Article)
Publication Type Code c1

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