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Pricing in a Service Sector Context: Accounting and Marketing Logics in the Hotel Industry

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  • Ruth Mattimoe
  • Will Seal

Abstract

The paper analyses hotel room pricing via an application of institutional economic theory. The institutional framework considers the impact of accounting and marketing templates that help hotel managers make sense of complex pricing decisions. From an institutional perspective, the spread and implementation of these templates is influenced by specific historical factors and may be subject to path dependency. The institutional theory is applied to a case study using a pragmatic constructivist methodology. The case site revealed that whilst long run cost structures are important in locating the market niche of the business and that hotels use conventional cost control techniques, costs play relatively little role in price determination with a dominant role for marketing templates that concentrate on revenue management. The study suggests how the synthesis between institutional economics and pragmatic constructivism offers a research framework that could be replicated in further studies.

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  • Ruth Mattimoe & Will Seal, 2011. "Pricing in a Service Sector Context: Accounting and Marketing Logics in the Hotel Industry," European Accounting Review, Taylor & Francis Journals, vol. 20(2), pages 355-388.
    • Handle: RePEc:taf:euract:v:20:y:2011:i:2:p:355-388
    DOI: 10.1080/09638180.2010.493657
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    Citations

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    Cited by:

    1. Linden Pohland & Muhammet Kesgin, 2018. "Pricing determinants in hotels: The case of luxury, upscale, and mid-scale price segments," Journal of Revenue and Pricing Management, Palgrave Macmillan, vol. 17(4), pages 218-230, August.
    2. Amanda Belarmino & Yoon Koh & Hyejo Hailey Shin, 2022. "Blurred lines: comparing room rates, star-ratings, and user-generated contents for full-service and select-service hotels," Service Business, Springer;Pan-Pacific Business Association, vol. 16(3), pages 721-742, September.
    3. Falconer Mitchell & Lars Nielsen & Hanne Nørreklit & Lennart Nørreklit, 2013. "Scoring strategic performance: a pragmatic constructivist approach to strategic performance measurement," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 5-34, February.
    4. Vesa Tiitola & Maria Marek & Tuomas Korhonen & Teemu Laine, 2023. "Enabling value-in-use with digital healthcare technologies: combining service logic and pragmatic constructivism," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 841-871, September.
    5. Sorin-Constantin Deaconu, 2011. "Accounting Treatments Related To Accommodation And Complementary Services Provided By A Hotel Unit In Romania," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(17), pages 41-46, November.
    6. Yang Yuan & Ning-Kuang Chuang & Amy M. Gregory, 2017. "An evaluation of essential revenue management competencies: similarities and differences between practitioners and educators," Journal of Revenue and Pricing Management, Palgrave Macmillan, vol. 16(5), pages 513-526, October.

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