Is there a future for hotel financial controllers? |
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Authors: | Cathy Burgess |
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Institution: | Department of Hospitality, Leisure and Tourism Management, Business School, Oxford Brookes University, Gipsy Lane, Oxford OX3 0BP, UK |
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Abstract: | Evidence suggests that organisations can benefit from outsourcing part or all of their accounting function but for hotels, however, this may not be appropriate, given the complexity and variety of the operating and non-operating departments. A recent research project concludes that outsourcing is unpopular, due to issues of management control, but that centralisation of accounting functions may be appropriate providing that control remains within the unit. Two types of financial management are emerging—very standardised systems in highly branded hotels, and fully self-accounting systems for independent hotels. Hence, the type of hotel financial controller may, or may not, be highly skilled and qualified, with implications for their future education and development. |
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Keywords: | Controller Hotels Centralisation Responsibilities Outsourcing |
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