Title: Benchmarking in the hotel industry: the use of USALI

Authors: Catarina Rosa Nunes; Maria João Cardoso Vieira Machado

Addresses: Escola Superior de Hotelaria e Turismo do Estoril, Avenida Condes de Barcelona No. 808, 2769-510 Estoril, Portugal ' CIPES – Center for Research in Politics, Economics and Society, ECEO – School of Economic Sciences and Organizations, Universidade Lusófona, Campo Grande 376, 1749-024 Lisboa, Portugal

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.

Keywords: USALI; hotel features; hotel price; contingency variables.

DOI: 10.1504/IJPMB.2020.107939

International Journal of Process Management and Benchmarking, 2020 Vol.10 No.3, pp.382 - 396

Received: 20 Oct 2017
Accepted: 14 Apr 2018

Published online: 01 Jul 2020 *

Full-text access for editors Access for subscribers Purchase this article Comment on this article