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  • Accounting for hotel FF&E reserves | Ecole hôtelière de Lausanne
    some reserves being an actual cash accumulation and others being an accounting entry that would be funded when needed Interviews with 20 hotel operators and a survey of 101 hotels found that FF E reserves averaged just over 3 percent a figure remarkably close to the historic average but short of the amount most hotels need to spend on FF E which averages closer to 5 percent Owners and operators in this study tended to have contrasting views about the size nature and disbursement of FF E reserves and in most cases the operator did not have unfettered access to the reserve funds or was limited in some way by budgeted amounts Turner M J Guilding C 2010 Accounting for the furniture fittings and equipment reserve in hotels Accounting and Finance 50 967 992 Keywords FF E reserve accounting Hotel management contract Request full manuscript Biographies Dr Michael J Turner LHRC fellow Tenured Lecturer in Accounting at The University of Queensland send a message Your best summer plan EHL Summer Academy Explore the careers of our Alumni Discover EHL s future campus New Master in global hospitality business on 3 continents Follow us also on Share with your friends ABOUT US Our Organization EHL BY THE NUMBERS Business Services Work at EHL Press Room STUDY Apply Meet us Bachelor program Master in Global Hospitality Business Executive MBA Master Class in Culinary Arts Diploma program Summer Academy Executive education Parents corner CAMPUS Virtual tour Getting to EHL Facilities Accommodation services Committees sports culture Parties and outings RECRUIT Internship dates Recruit online Career fairs Tailor made days Student Business Projects SBP RESEARCH Featured Research Studies Research Publications Archive F B chair Research Center Fellows Funded Research ALUMNI ETUDIER Pour les parents BLOG PRESS INTERNATIONAL STUDENTS RECRUITERS PARENTS THE WORLD OF HOSPITALITY CONTACT

    Original URL path: http://www.ehl.edu/en/accounting-hotel-ffe-reserves-michael-j-turner-and-chris-guilding (2016-02-01)
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  • Accounting literature in The Cornell Quarterly | Ecole hôtelière de Lausanne
    more than 40 accounting related articles published in the first 50 volumes of the Cornell Hospitality Quarterly found that early articles were largely descriptive while more recent articles use scientific research methods relying mostly on empirical archival methods Read More Your best summer plan EHL Summer Academy Explore the careers of our Alumni Discover EHL s future campus New Master in global hospitality business on 3 continents Follow us also on Share with your friends ABOUT US Our Organization EHL BY THE NUMBERS Business Services Work at EHL Press Room STUDY Apply Meet us Bachelor program Master in Global Hospitality Business Executive MBA Master Class in Culinary Arts Diploma program Summer Academy Executive education Parents corner CAMPUS Virtual tour Getting to EHL Facilities Accommodation services Committees sports culture Parties and outings RECRUIT Internship dates Recruit online Career fairs Tailor made days Student Business Projects SBP RESEARCH Featured Research Studies Research Publications Archive F B chair Research Center Fellows Funded Research ALUMNI ETUDIER Pour les parents BLOG PRESS INTERNATIONAL STUDENTS RECRUITERS PARENTS THE WORLD OF HOSPITALITY CONTACT US HOW TO GET TO EHL VIRTUAL TOUR GASTRONOMIC RESTAURANT Address Ecole hôtelière de Lausanne Route de Cojonnex 18 1000 Lausanne 25 Suisse Reception

    Original URL path: http://www.ehl.edu/en/research/archives/accounting/accounting-literature-cornell-quarterly (2016-02-01)
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  • Accounting literature in The Cornell Quarterly | Ecole hôtelière de Lausanne
    forty accounting related articles published in the first 50 volumes of the Cornell Hospitality Quarterly found that early articles were largely descriptive while more recent articles use scientific research methods relying mostly on empirical archival methods A wide variety of managerial accounting topics are covered including budgeting costing and performance measurement which increasingly embraces nonfinancial measures and the balanced scorecard Operating and capital budgets are particularly difficult matters for the hospitality industry due to the fact that most hotels involve independent parties as ownership and management and that few managers adjust budgets to reflect operational outcomes Hesford J W Potter G 2010 Accounting research in the Cornell Quarterly A review with suggestions for future research Cornell Hospitality Quarterly 51 4 502 518 Keywords Accounting research Cornell Quarterly Request full manuscript Biographies Dr James Hesford LHRC fellow Associate Professor Accounting send a message Your best summer plan EHL Summer Academy Explore the careers of our Alumni Discover EHL s future campus New Master in global hospitality business on 3 continents Follow us also on Share with your friends ABOUT US Our Organization EHL BY THE NUMBERS Business Services Work at EHL Press Room STUDY Apply Meet us Bachelor program Master in Global Hospitality Business Executive MBA Master Class in Culinary Arts Diploma program Summer Academy Executive education Parents corner CAMPUS Virtual tour Getting to EHL Facilities Accommodation services Committees sports culture Parties and outings RECRUIT Internship dates Recruit online Career fairs Tailor made days Student Business Projects SBP RESEARCH Featured Research Studies Research Publications Archive F B chair Research Center Fellows Funded Research ALUMNI ETUDIER Pour les parents BLOG PRESS INTERNATIONAL STUDENTS RECRUITERS PARENTS THE WORLD OF HOSPITALITY CONTACT US HOW TO GET TO EHL VIRTUAL TOUR GASTRONOMIC RESTAURANT Address Ecole hôtelière de Lausanne Route de Cojonnex 18 1000 Lausanne 25

    Original URL path: http://www.ehl.edu/en/hospitality-accounting-literature-cornell-quarterly (2016-02-01)
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  • Biasing of hotel capital budgeting cash flow forecasts | Ecole hôtelière de Lausanne
    hotels in Australia and New Zealand a study of 101 hotels found that about one fourth of the sample reported bias efforts A detailed analysis related the following factors to a greater likelihood of distorted cash flow projections use of the payback method to appraise capital budgets inadequate or inaccessible FF E reserves a soon to expire management contract and a focus on financial factors in investment appraisal The nature of the power relationship between an owner and operator also has an effect on biased cash flow projections but more research will be needed to explore this factor Turner M J Guilding C 2012 Factors affecting biasing of capital budgeting cash flow forecasts Evidence from the hotel industry Accounting and Business Research 42 5 519 545 Keywords Cash flow forecasting FF E reserve Hotel capital budgeting Hotel management contracts Request full manuscript Biographies Dr Michael J Turner LHRC fellow Tenured Lecturer in Accounting at The University of Queensland send a message Your best summer plan EHL Summer Academy Explore the careers of our Alumni Discover EHL s future campus New Master in global hospitality business on 3 continents Follow us also on Share with your friends ABOUT US Our Organization EHL BY THE NUMBERS Business Services Work at EHL Press Room STUDY Apply Meet us Bachelor program Master in Global Hospitality Business Executive MBA Master Class in Culinary Arts Diploma program Summer Academy Executive education Parents corner CAMPUS Virtual tour Getting to EHL Facilities Accommodation services Committees sports culture Parties and outings RECRUIT Internship dates Recruit online Career fairs Tailor made days Student Business Projects SBP RESEARCH Featured Research Studies Research Publications Archive F B chair Research Center Fellows Funded Research ALUMNI ETUDIER Pour les parents BLOG PRESS INTERNATIONAL STUDENTS RECRUITERS PARENTS THE WORLD OF HOSPITALITY CONTACT US HOW TO

    Original URL path: http://www.ehl.edu/en/biasing-hotel-capital-budgeting-cash-flow-forecasts-michael-j-turner-and-chris-guilding (2016-02-01)
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  • Conflicting expenditure goals in hotel management contracts | Ecole hôtelière de Lausanne
    quality and brand standards management contracts generally lack an effective remuneration method that would ensure a reasonable level of congruency between owners and operators objectives for capex In most management contracts the operator fees are determined according to a percentage of revenues sometimes augmented by a percentage of profit but this approach can create an inappropriate bias toward capital expenditures that have a quick positive effect on revenue While not perfect for this role one metric that has the potential to align owner and operator objectives is residual income which captures net present value and includes the owner s required return Turner M J Guilding C 2010 Hotel management contracts and deficiencies in owner operator capital expenditure goal congruency Journal of Hospitality and Tourism Research 34 478 511 Keywords Hotel management contract Return on investment Residual income Capital expenditure Request full manuscript Biographies Dr Michael J Turner LHRC fellow Tenured Lecturer in Accounting at The University of Queensland send a message Your best summer plan EHL Summer Academy Explore the careers of our Alumni Discover EHL s future campus New Master in global hospitality business on 3 continents Follow us also on Share with your friends ABOUT US Our Organization EHL BY THE NUMBERS Business Services Work at EHL Press Room STUDY Apply Meet us Bachelor program Master in Global Hospitality Business Executive MBA Master Class in Culinary Arts Diploma program Summer Academy Executive education Parents corner CAMPUS Virtual tour Getting to EHL Facilities Accommodation services Committees sports culture Parties and outings RECRUIT Internship dates Recruit online Career fairs Tailor made days Student Business Projects SBP RESEARCH Featured Research Studies Research Publications Archive F B chair Research Center Fellows Funded Research ALUMNI ETUDIER Pour les parents BLOG PRESS INTERNATIONAL STUDENTS RECRUITERS PARENTS THE WORLD OF HOSPITALITY CONTACT US HOW TO

    Original URL path: http://www.ehl.edu/en/conflicting-expenditure-goals-motel-management-contracts-michael-j-turner-and-chris-guilding (2016-02-01)
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  • Effects of relative owner-operator power on hotel capital budgeting cash flow forecasts | Ecole hôtelière de Lausanne
    mutual effort of establishing capital budgets can involve friction between hotel owners and operators and in that light a study of 101 hotels in Australia and New Zealand found three dimensions of power that influence budgeting in a management contract relationship Greater owner power is associated with greater focus on financial analysis in capital budgeting less accessibility of the FF E reserve for replacement and greater owner involvement in the capital budgeting process Power in this regard can be divided into five highly correlated factors coercive power expert power legitimate power referent power and reward power Turner M J Guilding C 2013 Capital budgeting implications arising from locus of hotel owner operator power International Journal of Hospitality Management 35 261 273 Keywords Agency relationship Capital budgeting Contractual power FF E reserve Hotel management contract Nonfinancial budgeting factors Request full manuscript Biographies Dr Michael J Turner LHRC fellow Tenured Lecturer in Accounting at The University of Queensland send a message Your best summer plan EHL Summer Academy Explore the careers of our Alumni Discover EHL s future campus New Master in global hospitality business on 3 continents Follow us also on Share with your friends ABOUT US Our Organization EHL BY THE NUMBERS Business Services Work at EHL Press Room STUDY Apply Meet us Bachelor program Master in Global Hospitality Business Executive MBA Master Class in Culinary Arts Diploma program Summer Academy Executive education Parents corner CAMPUS Virtual tour Getting to EHL Facilities Accommodation services Committees sports culture Parties and outings RECRUIT Internship dates Recruit online Career fairs Tailor made days Student Business Projects SBP RESEARCH Featured Research Studies Research Publications Archive F B chair Research Center Fellows Funded Research ALUMNI ETUDIER Pour les parents BLOG PRESS INTERNATIONAL STUDENTS RECRUITERS PARENTS THE WORLD OF HOSPITALITY CONTACT US HOW TO GET TO

    Original URL path: http://www.ehl.edu/en/effects-relative-owner-operator-power-hotel-capital-budgeting-cash-flow-forecasts-michael-j-turner (2016-02-01)
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  • Hospitality: optimizing investment decisions | Ecole hôtelière de Lausanne
    investment decisions based on a Monte Carlo style simulation combined with an optimization application while taking into account random guest demand The optimization analysis which is based on survey data of consumer demand and hotel occupancy data provides a more accurate calculation than the more traditional calculations of net present value based on historic averages Taking into account consumers willingness to pay various price points for the upgrade the optimization approach balances the opportunity costs of failing to upgrade a sufficient number of rooms as against the cost of having unsold upgraded rooms Dittman D A Hesford J W 2007 A simulation based optimization approach for investment decisions A case study of pure allergy friendly rooms Cornell Hotel and Restaurant Administration Quarterly 48 1 88 100 Keywords Consumer demand analysis Hotel room upgrades Investment decision analysis Request full manuscript Biographies Dr James Hesford LHRC fellow Associate Professor Accounting send a message Your best summer plan EHL Summer Academy Explore the careers of our Alumni Discover EHL s future campus New Master in global hospitality business on 3 continents Follow us also on Share with your friends ABOUT US Our Organization EHL BY THE NUMBERS Business Services Work at EHL Press Room STUDY Apply Meet us Bachelor program Master in Global Hospitality Business Executive MBA Master Class in Culinary Arts Diploma program Summer Academy Executive education Parents corner CAMPUS Virtual tour Getting to EHL Facilities Accommodation services Committees sports culture Parties and outings RECRUIT Internship dates Recruit online Career fairs Tailor made days Student Business Projects SBP RESEARCH Featured Research Studies Research Publications Archive F B chair Research Center Fellows Funded Research ALUMNI ETUDIER Pour les parents BLOG PRESS INTERNATIONAL STUDENTS RECRUITERS PARENTS THE WORLD OF HOSPITALITY CONTACT US HOW TO GET TO EHL VIRTUAL TOUR GASTRONOMIC RESTAURANT Address Ecole hôtelière

    Original URL path: http://www.ehl.edu/en/hospitality-optimizing-investment-decisions (2016-02-01)
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  • Hotel earnings management | Ecole hôtelière de Lausanne
    allowed by accounting and industry authorities According to a survey of 101 hotel operators in Australia and New Zealand as well as 20 structured interviews with industry experts the operators indicated that the management company was far more likely to attempt to capitalize hotel repairs or upgrades than owners who were more likely to seek to expense these charges The issue appears to revolve around the operator s management incentive fee which would be reduced by expensed items but increased when items are capitalized Turner M J Guilding C 2011 An investigation of the motivation of hotel owners and operators to engage in earnings management Qualitative Research in Accounting and Management 8 358 381 Keywords Australia Earnings management Generally accepted accounting principles Hotel and catering industry Hotel management contract International financial reporting standards New Zealand Request full manuscript Biographies Dr Michael J Turner LHRC fellow Tenured Lecturer in Accounting at The University of Queensland send a message Your best summer plan EHL Summer Academy Explore the careers of our Alumni Discover EHL s future campus New Master in global hospitality business on 3 continents Follow us also on Share with your friends ABOUT US Our Organization EHL BY THE NUMBERS Business Services Work at EHL Press Room STUDY Apply Meet us Bachelor program Master in Global Hospitality Business Executive MBA Master Class in Culinary Arts Diploma program Summer Academy Executive education Parents corner CAMPUS Virtual tour Getting to EHL Facilities Accommodation services Committees sports culture Parties and outings RECRUIT Internship dates Recruit online Career fairs Tailor made days Student Business Projects SBP RESEARCH Featured Research Studies Research Publications Archive F B chair Research Center Fellows Funded Research ALUMNI ETUDIER Pour les parents BLOG PRESS INTERNATIONAL STUDENTS RECRUITERS PARENTS THE WORLD OF HOSPITALITY CONTACT US HOW TO GET TO EHL VIRTUAL

    Original URL path: http://www.ehl.edu/en/hotel-earnings-management-michael-j-turner-and-chris-guilding (2016-02-01)
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