Purpose A management accounting perspective that underscores a quest for reducing conventionally appraised costs, negative output costs as well as heightened eco-efficiency has been used in pursuit of the study’s two main study objectives. The purpose of this paper is twofold: first, the study...

A review of the findings of prior empirical research concerning hotel management contracts between owners and operators is undertaken. It is noted that management contracts have become increasingly commonplace in the international hotel sector and that gross revenue and gross operating profit...

The somewhat idiosyncratic accounting procedure of maintaining reserves to fund furniture, fittings and equipment (FF&E) capital expenditure in hotels mediated by a management contract is examined. Five research objectives have been pursued: (i) ascertaining contrasting motives of owners and...

Purpose – The purpose of this paper is twofold: first, to advance a set of recommendations concerned with enhancing residential strata title (ST) communities’ preparation for property management in a world of climate change (CC) and second, to examine the Australian ST community’s...

An empirical study concerned with appraising the relative application of environmental accounting (EA) practices as well as accountants attitudes towards these practices in the New Zealand (NZ) contracting industry is reported. The NZ contracting industry was selected as an exemplar of an...

Purpose – The purpose of this paper is to examine the nature and extent of psychosocial need fulfillment experienced by resident strata title owners and to shed light on factors that detract from residents’ lived experience in the strata title context. Design/methodology/approach – An...