Accounting and revenue management are central to decision-making in the hotel industry, yet they are often treated as separate areas of study and practice. Hotel managers routinely rely on financial and operational data to guide pricing, cost control, and resource allocation, yet these two domains have historically developed along parallel rather than intersecting paths. Understanding how accounting information and revenue management practices jointly shape managerial decisions is therefore essential to explaining performance, pricing behavior, and operational outcomes in hospitality organizations. Financial and operational data, in this sense, function not merely as technical measures, but as interpretive tools, shaped by managerial judgment and reasoning, that inform how hotel revenue and cost decisions are made. Accounting and Revenue Decisions in Hospitality provides a coherent and integrated understanding of accounting and revenue management in the hotel industry. This book develops conceptual clarity around how accounting structures, cost behavior, performance indicators, and revenue management decisions interact in practice. Rather than emphasizing advanced technical or mathematical treatments, this book prioritizes managerial reasoning and real-world application. Covering topics such as dynamic pricing, key performance indicators (KPIs), and strategic financial thinking, this book is an excellent academic resource for graduate and doctoral students, accounting and finance professionals, hotel general managers, revenue managers, hospitality consultants, industry trainers, hospitality industry associations and more.
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Ioannis Passas serves as an Assistant Professor in the Department of Business Administration and Tourism. He holds a PhD in Financial Accounting and Auditing from the same Department, where he teaches accounting courses at both undergraduate and postgraduate levels. In parallel, he teaches at Neapolis University Pafos in the postgraduate program entitled Forensic Accounting. He holds a range of internationally recognized professional certifications, including Certified Internal Control Auditor (CICA) and Certified Control Specialist (CCS) from the Institute for Internal Controls (IIC), the Certified Management Accountant (CMA) designation from the Institute of Chartered Accountants, as well as official certification as an Internal Auditor by the Hellenic State. In addition, he is certified by ACCA in accounting, finance, and sustainability-related subjects. His scholarly work has been presented at international conferences and published in numerous peer-reviewed academic journals, as well as in books and edited international volumes. He is the author of six academic books in his native language: five in the fields of Accounting and Managerial Accounting, and one in Research Methodology. His research interests focus on Financial Accounting, Auditing, ESG, financial integrity, and corporate governance. He also examines issues related to the quality of financial statements, disclosure mechanisms, and the functioning of accountability systems.
Markos Kourgiantakis is an Associate Professor at the Department of Business Administration and Tourism, Hellenic Mediterranean University, Crete, Greece. His research interests focus on e-business, marketing, consumer behaviour, revenue management and tourism marketing. He has publications on these topics in a range of scientific journals and has been involved in several related research projects. He has extensive experience as a business consultant.
Panagiotis Kyriakogkonas is an Associate Professor in Accounting and Finance at the University of Western Macedonia, with extensive academic and professional experience in internal auditing, corporate governance, and risk management. He is a Certified Internal Auditor (CIA), CGAP, and CCSA, and has held senior internal audit and quality assurance roles in major Greek corporate groups. His research focuses on internal audit effectiveness, fraud and corruption prevention, ESG, and governance frameworks, with publications in internationally peer-reviewed journals and contributions to academic books.
Alexandros Garefalakis is Certified Public Accountant (Fellow of CPA), Certified Management Accountant (CMA) and he is an Assistant Professor at the Dept. of Business Administration and Tourism at Hellenic Mediterranean University (HMU) in Greece. Also, he has co-authored 7 books on Audit Accounting, Financial Accounting, Management Accounting and Research Methods for Business issues and his areas of research interest include the Disclosure Narrative information, ESG, I.F.R.S, Management Commentary Index (Ma.Co.I), Auditing, Quality of Financial Statements, Weighting models in Accounting, Accounting and Operation Research, Multiple Criteria Decision‐Making in Management Accounting.
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Softcover/Taschenbuch. Zustand: Neu. Accounting and revenue management are central to decision-making in the hotel industry, yet they are often treated as separate areas of study and practice. Hotel managers routinely rely on financial and operational data to guide pricing, cost control, and resource allocation, yet these two domains have historically developed along parallel rather than intersecting paths. Understanding how accounting information and revenue management practices jointly shape managerial decisions is therefore essential to explaining performance, pricing behavior, and operational outcomes in hospitality organizations. Financial and operational data, in this sense, function not merely as technical measures, but as interpretive tools, shaped by managerial judgment and reasoning, that inform how hotel revenue and cost decisions are made. Accounting and Revenue Decisions in Hospitality provides a coherent and integrated understanding of accounting and revenue management in the hotel industry. This book develops conceptual clarity around how accounting structures, cost behavior, performance indicators, and revenue management decisions interact in practice. Rather than emphasizing advanced technical or mathematical treatments, this book prioritizes managerial reasoning and real-world application. Covering topics such as dynamic pricing, key performance indicators (KPIs), and strategic financial thinking, this book is an excellent academic resource for graduate and doctoral students, accounting and finance professionals, hotel general managers, revenue managers, hospitality consultants, industry trainers, hospitality industry associations and more. Sprache: Englisch Gewicht in Gramm: 909. Artikel-Nr. IB-2617790
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