Show me the money: A systematic literature review on financial transparency and USALI’s global adoption challenges

IF 9.9 1区管理学 Q1 HOSPITALITY, LEISURE, SPORT & TOURISM

International Journal of Hospitality Management Pub Date : 2025-06-04 DOI:10.1016/j.ijhm.2025.104312

Jennifer Nicole Elston , Luís Manuel Rodrigues Coelho , Rúben Miguel Torcato Peixinho

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引用次数: 0

Abstract

This systematic literature review explores the adoption and implementation of the Uniform System of Accounts for the Lodging Industry (USALI) across 25 studies, including academic articles and grey literature. This review aims to shed light on the diverse experiences of hotels adopting USALI by examining its impact on financial transparency, cost allocation practices, benchmarking capabilities, and sustainability reporting within the global hospitality sector. While larger, chain-affiliated hotels tend to benefit from full compliance, smaller independent hotels often struggle due to limited resources and the system’s complexity. The introduction of the 12th edition of USALI in 2024, which includes new Energy, Water, and Waste (EWW) metrics to promote sustainability, presents additional challenges for smaller hotels. Findings underscore the importance of USALI for benchmarking and management within hospitality units and highlight the need for future research into simplified, scalable USALI solutions. Such developments would make this management accounting system more accessible to smaller hotels and emerging markets, allowing them to realize its long-term financial benefits.

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给我钱：关于财务透明度和USALI全球采用挑战的系统文献综述

本系统的文献综述探讨了住宿行业统一会计制度（USALI）在25项研究中的采用和实施，包括学术文章和灰色文献。本次审查旨在通过审查其对全球酒店业财务透明度、成本分配做法、基准能力和可持续发展报告的影响，揭示采用USALI的酒店的不同经验。虽然规模较大的连锁酒店往往受益于完全合规，但规模较小的独立酒店往往由于资源有限和系统的复杂性而陷入困境。2024年推出的第12版USALI包括新的能源、水和废物（EWW）指标，以促进可持续性，这给小型酒店带来了额外的挑战。调查结果强调了USALI对酒店单位的基准和管理的重要性，并强调了未来研究简化、可扩展的USALI解决方案的必要性。这种发展将使小型酒店和新兴市场更容易使用这种管理会计制度，使它们能够实现其长期财务效益。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Hospitality Management HOSPITALITY, LEISURE, SPORT & TOURISM-

CiteScore

21.20

自引率

9.40%

发文量

218

审稿时长

85 days

期刊介绍： The International Journal of Hospitality Management serves as a platform for discussing significant trends and advancements in various disciplines related to the hospitality industry. The publication covers a wide range of topics, including human resources management, consumer behavior and marketing, business forecasting and applied economics, operational management, strategic management, financial management, planning and design, information technology and e-commerce, training and development, technological developments, and national and international legislation. In addition to covering these topics, the journal features research papers, state-of-the-art reviews, and analyses of business practices within the hospitality industry. It aims to provide readers with valuable insights and knowledge in order to advance research and improve practices in the field. The journal is also indexed and abstracted in various databases, including the Journal of Travel Research, PIRA, Academic Journal Guide, Documentation Touristique, Leisure, Recreation and Tourism Abstracts, Lodging and Restaurant Index, Scopus, CIRET, and the Social Sciences Citation Index. This ensures that the journal's content is widely accessible and discoverable by researchers and practitioners in the hospitality field.