{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,28]],"date-time":"2026-03-28T05:45:54Z","timestamp":1774676754563,"version":"3.50.1"},"reference-count":46,"publisher":"Emerald","issue":"7","license":[{"start":{"date-parts":[[2007,10,9]],"date-time":"2007-10-09T00:00:00Z","timestamp":1191888000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2007,10,9]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose<\/jats:title><jats:p>The purpose of the paper is to explore the use of \u201cold\u201d and \u201cnew\u201d performance measurement (PM) techniques in a joint venture (JV) set up by two partners, a global hotel chain and a Portuguese company.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>The empirical data upon which this paper is based was collected through a prolonged contact with the specific organizational context. Qualitative or semi\u2010structured interviewing is the main source of information.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>The paper finds that budgeting and budgetary control practices have been the cornerstone of the PM activity at the JV, where few \u201cnew\u201d management accounting techniques are used. Yet, changes were made to the way the \u201cold\u201d PM techniques are drawn on and they have been supplemented with rolling forecasts prepared at the hotel level. The objectives are to encourage local managers to become more forward\u2010looking and to broaden the knowledge of the global partner about the future operating activities of the JV. Simultaneously, local adaptations of PM practices introduced by this partner are occurring.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Research limitations\/implications<\/jats:title><jats:p>The lack of interviews with people from headquarters and area management of the global hotel chain has to be seen as a limitation of the present study. To minimize the risk of bias, a triangulation of data was pursued by interviewing multiple people at the JV and at the Portuguese partner, and by discussing preliminary findings on several occasions.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>The present study provides insights on how PM practices have evolved over time in a globalized organization, enriching our understanding of those practices in the context of hotel management.<\/jats:p><\/jats:sec>","DOI":"10.1108\/09596110710818310","type":"journal-article","created":{"date-parts":[[2007,9,29]],"date-time":"2007-09-29T07:02:29Z","timestamp":1191049349000},"page":"574-588","source":"Crossref","is-referenced-by-count":21,"title":["How might hospitality organizations optimize their performance measurement systems?"],"prefix":"10.1108","volume":"19","author":[{"given":"In\u00eas","family":"Cruz","sequence":"first","affiliation":[]}],"member":"140","reference":[{"key":"key2022031620292209500_b1","doi-asserted-by":"crossref","unstructured":"Anderson, S. and Guilding, C. (2006), \u201cCompetitor\u2010focused accounting applied to a hotel context\u201d, International Journal of Contemporary Hospitality Management, Vol. 18 No. 3, pp. 206\u201018.","DOI":"10.1108\/09596110610658616"},{"key":"key2022031620292209500_b2","doi-asserted-by":"crossref","unstructured":"Atkinson, H. and Brander Brown, J. (2001), \u201cRethinking performance measures: assessing progress in UK hotels\u201d, International Journal of Contemporary Hospitality Management, Vol. 13 No. 3, pp. 128\u201035.","DOI":"10.1108\/09596110110388918"},{"key":"key2022031620292209500_b3","doi-asserted-by":"crossref","unstructured":"Brander Brown, J. (1995), \u201cManagement control in the hospitality industry: behavioural implications\u201d, in Harris, P. (Ed.), Accounting and Finance for the International Hospitality Industry, Butterworth\u2010Heinemann, Oxford, pp. 183\u2010201.","DOI":"10.1016\/B978-0-7506-3586-8.50014-2"},{"key":"key2022031620292209500_b4","doi-asserted-by":"crossref","unstructured":"Brander Brown, J. and Atkinson, H. (2001), \u201cBudgeting in the information age: a fresh approach\u201d, International Journal of Contemporary Hospitality Management, Vol. 13 No. 3, pp. 136\u201043.","DOI":"10.1108\/09596110110388927"},{"key":"key2022031620292209500_b5","unstructured":"Bunce, P. and Fraser, R. (1997), \u201cBeyond budgeting \u2026\u201d, Management Accounting, p. 26, February."},{"key":"key2022031620292209500_b6","doi-asserted-by":"crossref","unstructured":"Bunce, P., Fraser, R. and Woodcock, L. (1995), \u201cAdvanced budgeting: a journey to advanced management systems\u201d, Management Accounting Research, Vol. 6, pp. 253\u201065.","DOI":"10.1006\/mare.1995.1017"},{"key":"key2022031620292209500_b7","unstructured":"Burns, J. and Yazdifar, H. (2001), \u201cTricks or treats?\u201d, Financial Management, March."},{"key":"key2022031620292209500_b8","unstructured":"Burns, J., Ezzamel, M. and Scapens, R. (2003), The Challenge of Management Accounting Change: Behavioural and Cultural Accounting Change, Cima Publishing, London."},{"key":"key2022031620292209500_b9","doi-asserted-by":"crossref","unstructured":"Chenhall, R.H. (2003), \u201cManagement control systems design within its organizational context: findings from contingency\u2010based research and directions for the future\u201d, Accounting, Organizations and Society, Vol. 28 Nos 2\/3, pp. 127\u201068.","DOI":"10.1016\/S0361-3682(01)00027-7"},{"key":"key2022031620292209500_b10","doi-asserted-by":"crossref","unstructured":"Collier, P. and Gregory, A. (1995a), \u201cStrategic management accounting: a UK hotel sector case study\u201d, International Journal of Contemporary Hospitality Management, Vol. 7 No. 1, pp. 16\u201021.","DOI":"10.1108\/09596119510078171"},{"key":"key2022031620292209500_b11","doi-asserted-by":"crossref","unstructured":"Collier, P. and Gregory, A. (1995b), \u201cThe practice of management accounting in hotel groups\u201d, in Harris, P. (Ed.), Accounting and Finance for the International Hospitality Industry, Butterworth\u2010Heinemann, Oxford, pp. 137\u2010221.","DOI":"10.1016\/B978-0-7506-3586-8.50012-9"},{"key":"key2022031620292209500_b12","doi-asserted-by":"crossref","unstructured":"Denton, G.A. and White, B. (2000), \u201cImplementing a balanced scorecard approach to managing hotel operations: the case of White Lodging Services\u201d, The Cornell Hotel and Restaurant Administration Quarterly, pp. 16\u201026, February.","DOI":"10.1177\/001088040004100127"},{"key":"key2022031620292209500_b13","doi-asserted-by":"crossref","unstructured":"Downie, N. (1997), \u201cThe use of accounting information in hotel marketing decisions\u201d, International Journal of Hospitality Management, Vol. 16 No. 3, pp. 305\u201012.","DOI":"10.1016\/S0278-4319(97)00022-4"},{"key":"key2022031620292209500_b15","doi-asserted-by":"crossref","unstructured":"Ekholm, B.G. and Wallin, J. (2000), \u201cIs the annual budget really dead?\u201d, The European Accounting Review, Vol. 9 No. 4, pp. 519\u201039.","DOI":"10.1080\/09638180020024007"},{"key":"key2022031620292209500_b16","doi-asserted-by":"crossref","unstructured":"Evans, N. (2005), \u201cAssessing the Balanced Scorecard as a management tool for hotels\u201d, International Journal of Contemporary Hospitality Management, Vol. 17 No. 5, pp. 376\u201090.","DOI":"10.1108\/09596110510604805"},{"key":"key2022031620292209500_b17","unstructured":"Fanning, J. (1999), \u201cBudgeting in the twenty\u2010first century\u201d, Management Accounting, Vol. 77 No. 10, pp. 24\u20105."},{"key":"key2022031620292209500_b18","doi-asserted-by":"crossref","unstructured":"Guilding, C. (1999), \u201cCompetitor\u2010focused accounting: an exploratory note\u201d, Accounting, Organizations and Society, Vol. 24 No. 7, pp. 583\u201095.","DOI":"10.1016\/S0361-3682(99)00007-0"},{"key":"key2022031620292209500_b20","doi-asserted-by":"crossref","unstructured":"Guilding, C. and McManus, L. (2002), \u201cThe incidence, perceived merit and antecedents of customer accounting: an exploratory note\u201d, Accounting, Organizations and Society, Vol. 27 Nos 1\/2, pp. 45\u201059.","DOI":"10.1016\/S0361-3682(01)00030-7"},{"key":"key2022031620292209500_b19","doi-asserted-by":"crossref","unstructured":"Guilding, C., Kennedy, D.J. and McManus, L. (2001), \u201cExtending the boundaries of customer accounting: applications in the hotel industry\u201d, Journal of Hospitality and Tourism Research, Vol. 25 No. 2, pp. 173\u201094.","DOI":"10.1177\/109634800102500205"},{"key":"key2022031620292209500_b22","doi-asserted-by":"crossref","unstructured":"Haktanir, M. and Harris, P. (2005), \u201cPerformance measurement practice in an independent hotel context. A case study approach\u201d, International Journal of Contemporary Hospitality Management, Vol. 17 No. 1, pp. 39\u201050.","DOI":"10.1108\/09596110510577662"},{"key":"key2022031620292209500_b21","doi-asserted-by":"crossref","unstructured":"Hansen, S.C., Otley, D. and Van der Stede, W.A. (2003), \u201cPractice developments in budgeting: an overview and research perspective\u201d, Journal of Management Accounting Research, Vol. 15, pp. 95\u2010116.","DOI":"10.2308\/jmar.2003.15.1.95"},{"key":"key2022031620292209500_b23","doi-asserted-by":"crossref","unstructured":"Harris, P.J. and Brander Brown, J. (1998), \u201cResearch and development in hospitality accounting and financial management\u201d, International Journal of Hospitality Management, Vol. 17 No. 2, pp. 161\u201081.","DOI":"10.1016\/S0278-4319(98)00013-9"},{"key":"key2022031620292209500_b24","doi-asserted-by":"crossref","unstructured":"Harris, P.J. and Mongiello, M. (2001), \u201cKey performance indicators in European hotel properties: general managers' choices and company profiles\u201d, International Journal of Contemporary Hospitality Management, Vol. 13 No. 3, pp. 120\u20107.","DOI":"10.1108\/09596110110388909"},{"key":"key2022031620292209500_b26","unstructured":"Hope, J. and Fraser, R. (1997), \u201cBeyond budgeting \u2026 breaking through the barrier to the \u2018third wave\u2019\u201d, Management Accounting, Vol. 75 No. 11, pp. 20\u20103."},{"key":"key2022031620292209500_b25","unstructured":"Hope, J. and Fraser, R. (2000), \u201cBeyond budgeting\u201d, Strategic Finance, Vol. 82 No. 4, pp. 30\u20105."},{"key":"key2022031620292209500_b27","doi-asserted-by":"crossref","unstructured":"Huckestein, D. and Duboff, R. (1999), \u201cHilton Hotels: a comprehensive approach to delivering value for all stakeholders\u201d, The Cornell Hotel and Restaurant Administration Quarterly, pp. 28\u201038, August.","DOI":"10.1177\/001088049904000411"},{"key":"key2022031620292209500_b28","unstructured":"Ittner, C.D. and Larcker, D.F. (1998), \u201cInnovations in performance measurement: trends and research implications\u201d, Journal of Management Accounting Research, Vol. 10, pp. 205\u201038."},{"key":"key2022031620292209500_b29","unstructured":"Johnson, H.T. and Kaplan, R.S. (1987), Relevance Lost, Harvard Business School Press, Boston, MA."},{"key":"key2022031620292209500_b30","unstructured":"Kaplan, R.S. and Cooper, R. (1998), Cost and Effect, Using Cost Systems to Drive Profitability and Performance, Harvard Business School Press, Boston, MA."},{"key":"key2022031620292209500_b32","unstructured":"Kaplan, R. and Norton, D. (1992), \u201cThe Balanced Scorecard \u2013 measures that drive performance\u201d, Harvard Business Review, pp. 71\u20109, January\u2010February."},{"key":"key2022031620292209500_b31","unstructured":"Kaplan, R.S. and Norton, D.P. (1996), The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Press, Boston, MA."},{"key":"key2022031620292209500_b33","doi-asserted-by":"crossref","unstructured":"Malmi, T. (2001), \u201cBalanced Scorecards in Finnish companies: a research note\u201d, Management Accounting Research, Vol. 12, pp. 207\u201020.","DOI":"10.1006\/mare.2000.0154"},{"key":"key2022031620292209500_b34","unstructured":"Mattimoe, R.B. (2002), \u201cAn institutional study of room rate pricing in the Irish hotel industry\u201d, University of Manchester, Manchester, unpublished PhD thesis."},{"key":"key2022031620292209500_b35","unstructured":"Miles, M.B. and Huberman, A.M. (1994), Qualitative Data Analysis, 2nd ed., Sage Publications, Inc., Thousand Oaks, CA."},{"key":"key2022031620292209500_b36","doi-asserted-by":"crossref","unstructured":"Noone, B. and Griffin, P. (1997), \u201cEnhancing yield management with customer profitability analysis\u201d, International Journal of Contemporary Hospitality Management, Vol. 9 No. 2, pp. 75\u20109.","DOI":"10.1108\/09596119710164812"},{"key":"key2022031620292209500_b38","doi-asserted-by":"crossref","unstructured":"Otley, D. (1994), \u201cManagement control in contemporary organizations: towards a wider framework\u201d, Management Accounting Research, Vol. 5, pp. 289\u201099.","DOI":"10.1006\/mare.1994.1018"},{"key":"key2022031620292209500_b37","doi-asserted-by":"crossref","unstructured":"Otley, D. (1999), \u201cPerformance management: a framework for management control systems research\u201d, Management Accounting Research, Vol. 10, pp. 363\u201082.","DOI":"10.1006\/mare.1999.0115"},{"key":"key2022031620292209500_b39","doi-asserted-by":"crossref","unstructured":"Pellinen, J. (2003), \u201cMaking price decisions in tourism enterprises\u201d, International Journal of Hospitality Management, Vol. 22 No. 2, pp. 217\u201035.","DOI":"10.1016\/S0278-4319(03)00019-7"},{"key":"key2022031620292209500_b40","doi-asserted-by":"crossref","unstructured":"Phillips, P.A. (1999), \u201cPerformance measurement systems and hotels: a new conceptual framework\u201d, International Journal of Hospitality Management, Vol. 18 No. 2, pp. 171\u201082.","DOI":"10.1016\/S0278-4319(99)00016-X"},{"key":"key2022031620292209500_b41","unstructured":"Ryan, B., Scapens, R.W. and Theobald, M. (2002), Research Method and Methodology in Finance and Accounting, 2nd ed., Thomson, London."},{"key":"key2022031620292209500_b42","doi-asserted-by":"crossref","unstructured":"Scapens, R.W. (1990), \u201cResearching management accounting practice: the role of case study methods\u201d, British Accounting Review, Vol. 22 No. 3, pp. 259\u201081.","DOI":"10.1016\/0890-8389(90)90008-6"},{"key":"key2022031620292209500_b43","unstructured":"Scapens, R., Ezzamel, M., Burns, J. and Baldvinsdottir, G. (2003), The Future Direction of UK Management Accounting Practice, Cima Publishing, London."},{"key":"key2022031620292209500_b45","doi-asserted-by":"crossref","unstructured":"Schmidgall, R.S. and DeFranco, A.L. (1998), \u201cBudgeting and forecasting: current practice in the lodging industry\u201d, The Cornell Hotel and Restaurant Administration Quarterly, pp. 45\u201051, December.","DOI":"10.1177\/001088049803900609"},{"key":"key2022031620292209500_b44","doi-asserted-by":"crossref","unstructured":"Schmidgall, R.S., Borchgrevink, C.P. and Zahl\u2010Begnum, O.H. (1996), \u201cOperations budgeting practices of lodging firms in the United States and Scandinavia\u201d, International Journal of Hospitality Management, Vol. 15 No. 2, pp. 189\u2010203.","DOI":"10.1016\/0278-4319(96)00008-4"},{"key":"key2022031620292209500_b46","doi-asserted-by":"crossref","unstructured":"Speckbacher, G., Bischof, J. and Pfeiffer, T. (2003), \u201cA descriptive analysis on the implementation of Balanced Scorecards in German\u2010speaking countries\u201d, Management Accounting Research, Vol. 14, pp. 361\u201087.","DOI":"10.1016\/j.mar.2003.10.001"},{"key":"key2022031620292209500_frg1","unstructured":"Downie, N. (1995), \u201cThe use of accounting information in hotel marketing decisions\u201d, in Harris, P. (Ed.), Accounting and Finance for the International Hospitality Industry, Butterworth\u2010Heinemann, Oxford, pp. 203\u201021."}],"container-title":["International Journal of Contemporary Hospitality Management"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/09596110710818310","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/09596110710818310\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/09596110710818310\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,25]],"date-time":"2025-07-25T00:38:58Z","timestamp":1753403938000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/ijchm\/article\/19\/7\/574-588\/125515"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2007,10,9]]},"references-count":46,"journal-issue":{"issue":"7","published-print":{"date-parts":[[2007,10,9]]}},"alternative-id":["10.1108\/09596110710818310"],"URL":"https:\/\/doi.org\/10.1108\/09596110710818310","relation":{},"ISSN":["0959-6119"],"issn-type":[{"value":"0959-6119","type":"print"}],"subject":[],"published":{"date-parts":[[2007,10,9]]}}}