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Benchmarking in the hotel industry: the use of USALI

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  • Catarina Rosa Nunes
  • Maria João Cardoso Vieira Machado

Abstract

The specific objectives of this study are the following: to analyse the association between the hotel features and the use of the Uniform System of Accounts for the Lodging Industry (USALI) to analyse whether the use of this system is associated with the price charged by the hotels. Data collection began with a survey addressed to the financial managers of 241 4-star and 5-star hotels located in Portugal. To meet the objectives proposed, information on the price charged by the responding hotels was also collected from the Booking.com online platform. The results obtained allow us to indicate as main contributions the following: evidence of the existence of associations between hotel features and the use of USALI; evidence that the use of USALI influences the price practiced.

Suggested Citation

  • Catarina Rosa Nunes & Maria João Cardoso Vieira Machado, 2020. "Benchmarking in the hotel industry: the use of USALI," International Journal of Process Management and Benchmarking, Inderscience Enterprises Ltd, vol. 10(3), pages 382-396.
    • Handle: RePEc:ids:ijpmbe:v:10:y:2020:i:3:p:382-396
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    Cited by:

    1. Filipa Campos & Conceição Gomes & Lucília Cardoso & Luís Lima Santos, 2022. "Management Accounting Practices in the Hospitality Industry: The Portuguese Background," IJFS, MDPI, vol. 10(4), pages 1-18, September.

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