Comparing local and foreign perceptions of service quality of five-star hotels in Sri Lanka

Using the SERVQUAL model, this study analyses the survey data from 400 local and foreign guests of five-star hotels in Sri Lanka. The study discovered local visitors were less satisfied with the assurance aspect of hotel service, while foreign visitors were less satisfied with the empathy aspect. Overall, foreign visitors had higher expectations and perceptions of hotel service compared to locals. The study demonstrates variations between local and foreign visitors’ perception and satisfaction of hotel service quality. This sheds light on differing treatments expected by foreign visitors than their domestic counterparts which is useful in strategic decision-making and service improvement.     

12 years of integrated reporting: A review of research

Stakeholders’ demand for forward-looking corporate reporting that includes both financial and non-financial stories opened the path for the evolution of a new form of reporting known as integrated reporting (IR). The purpose of this paper is to review the articles on IR published by the accounting, finance and management journals on the Australian Business Deans Council (ABDC) list of journals from 2009 to 2020. Our study reviews 210 articles on IR published by 64 journals. The findings reveal that the IR research spectrum has broadened over time and now includes more research into IR in practice compared with earlier research, which was mostly normative.