Show simple item record

dc.contributor.authorAnderson, Sharleneen_US
dc.contributor.authorGuilding, Christopheren_US
dc.contributor.editorDr Richard Teareen_US
dc.date.accessioned2017-04-24T10:28:03Z
dc.date.available2017-04-24T10:28:03Z
dc.date.issued2006en_US
dc.date.modified2009-11-13T06:38:25Z
dc.identifier.issn09596119en_US
dc.identifier.doi10.1108/09596110610658616en_AU
dc.identifier.urihttp://hdl.handle.net/10072/13941
dc.description.abstractPurpose - To explore the nature and potential of competitor-focused accounting practice (CFA) in a large hotel. Design/methodology/approach - Unstructured tape-recorded interviews ranging from one to one-and-a-half hours' duration were conducted with 21 senior managers representing finance, marketing, hotel operations, casino, and human resource management in a large hotel. Findings - Levels of CFA formalised application appear limited, especially when compared with a widely held managerial perception that significant benefits could derive from applying CFA. The CFA practices noted were conducted in an unstructured and ad hoc manner. The main generic use of CFA is in connection with sensitising staff with respect to competitors' strengths and also strategy development. The hotel shared occupancy level information with competing hotels. Research limitations/implications - The study suffers from all the limitations generally associated with a single company qualitative field study. These limitations include the degree of subjectivity that is invoked when researchers interpret qualitative field study data. Practical implications - The paper clarifies the notion of "CFA" and provides an outline of CFA management issues arising in the context of a hotel. An outline is provided of those parts of a hotel operation that are most likely to be more active in CFA, together with empirically informed suggestions with respect to CFA uses in a hotel. Originality/value - The paper is highly original. Despite the generally accepted importance of strategy development being informed by appropriately conducted competitor analysis, there has been a paucity of research concerned with competitor analysis in the hotel industry.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_AU
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherEmerald Group Publishing Limiteden_US
dc.publisher.placeBradford, Englanden_US
dc.publisher.urihttp://www.emeraldinsight.com/info/journals/ijchm/ijchm.jspen_AU
dc.relation.ispartofstudentpublicationNen_AU
dc.relation.ispartofpagefrom206en_US
dc.relation.ispartofpageto218en_US
dc.relation.ispartofedition2006en_US
dc.relation.ispartofissue3en_US
dc.relation.ispartofjournalInternational Journal of Contemporary Hospitality Managementen_US
dc.relation.ispartofvolume18en_US
dc.rights.retentionYen_AU
dc.subject.fieldofresearchcode350507en_US
dc.titleCompetitor-focused accounting applied to a hotel contexten_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.date.issued2006
gro.hasfulltextNo Full Text


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

  • Journal articles
    Contains articles published by Griffith authors in scholarly journals.

Show simple item record