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Extending the boundaries of customer accounting: applications in the hotel industry


Guilding, C and Kennedy, DJ and McManus, L, Extending the boundaries of customer accounting: applications in the hotel industry, Journal of Hospitality & Tourism Research, 25, (2) pp. 173-194. ISSN 1096-3480 (2001) [Refereed Article]

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Copyright 2019 the authors

DOI: doi:10.1177/109634800102500205


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.

Item Details

Item Type:Refereed Article
Keywords:accounting-marketing interface, customer profitability, customer accounting, customer value
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting theory and standards
Objective Division:Economic Framework
Objective Group:Management and productivity
Objective Field:Management
UTAS Author:McManus, L (Professor Lisa McManus)
ID Code:133472
Year Published:2001
Deposited By:TSBE
Deposited On:2019-06-28
Last Modified:2019-07-29

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