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

    Author(s)
    Guilding, Christopher
    Kennedy, Amanda
    McManus, Lisa
    Griffith University Author(s)
    McManus, Lisa A.
    Guilding, Christopher J.
    Year published
    2001
    Metadata
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    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 ...
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    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.
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    Journal Title
    Journal of Hospitality & Tourism Research
    Volume
    25
    Issue
    2
    Publisher URI
    http://jht.sagepub.com/cgi/content/abstract/25/2/173
    Copyright Statement
    © 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/
    Subject
    Commercial services
    Tourism
    Publication URI
    http://hdl.handle.net/10072/3860
    Collection
    • Journal articles

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