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dc.contributor.authorJ. Turner, Michaelen_US
dc.contributor.authorGuilding, Christopheren_US
dc.contributor.editorRobert Faffen_US
dc.date.accessioned2017-05-03T13:20:26Z
dc.date.available2017-05-03T13:20:26Z
dc.date.issued2010en_US
dc.identifier.issn1467629Xen_US
dc.identifier.doi10.1111/j.1467-629X.2010.00347.xen_US
dc.identifier.urihttp://hdl.handle.net/10072/35103
dc.description.abstractThe somewhat idiosyncratic accounting procedure of maintaining reserves to fund furniture, fittings and equipment (FF&E) capital expenditure in hotels mediated by a management contract is examined. Five research objectives have been pursued: 1) ascertaining contrasting motives of owners and operators with respect to FF&E reserve accounting; 2) determining FF&E reserve accounting approaches adopted in hotels; 3) determining the amount assigned to FF&E reserves in hotels; 4) determining the sufficiency of FF&E reserves in hotels; and 5) appraising the degree of ease with which hotel operators can draw on FF&E reserve funds. These objectives have been pursued through the analysis of qualitative field data as well as survey data collected in Australia and New Zealand. The study's more significant findings include the determination that, consistent with the wishes of operators, maintaining cash funded FF&E reserves is the most popular approach (particularly in small hotels). It has also been found that FF&E reserves are 40% underfunded. This deficiency beckons a question over whether hotel FF&E reserve accounting serves any meaningful role.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_US
dc.format.extent181329 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglishen_US
dc.language.isoen_US
dc.publisherWiley-Blackwellen_US
dc.publisher.placeAustraliaen_US
dc.relation.ispartofstudentpublicationNen_US
dc.relation.ispartofpagefrom967en_US
dc.relation.ispartofpageto992en_US
dc.relation.ispartofissue4en_US
dc.relation.ispartofjournalAccounting & Financeen_US
dc.relation.ispartofvolume50en_US
dc.rights.retentionYen_US
dc.subject.fieldofresearchManagement Accountingen_US
dc.subject.fieldofresearchcode150105en_US
dc.titleAccounting for the furniture, fittings & equipment reserve in hotelsen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.rights.copyrightCopyright 2010 Blackwell Publishing. This is the author-manuscript version of the paper. Reproduced in accordance with the copyright policy of the publisher.The definitive version is available at http://onlinelibrary.wiley.com/en_US
gro.date.issued2015-06-12T05:00:18Z
gro.hasfulltextFull Text


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