Chris Guilding

• Griffith University

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 seeks to further understanding of the relationship betw...

Multi-owned properties (MOPs) continue to proliferate as governments seek to reduce urban sprawl, revitalize inner cities and meet the housing need of a growing population. Yet limited research has focused on the privatization of urban governance and liveability implications arising in these developments. The way power mechanisms are exercised in s...

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 perceptions of the recommendations advanced. Design/methodology/app...

This study provides an examination of governance issues arising in residential golf communities. A residential golf community can be referred to as a multi titled golf development (MTGD) where separately titled houses and a golf course coexist within an identifiable estate that typically has a single road entry point. The study's objectives are to...

Multi-titled golf development (MTGD) complexes represent an increasingly popular form of living in Australia. This form of living presents some particular challenges due to the number of stakeholders involved (eg, complex developer, body corporate service provider, accommodation owners, golf-course owner and other potential commercial operators). I...

The results of a study seeking to advance a typology of hotel owners as well as examining the composition of hotel owners in Australia and New Zealand are reported. Interview observations resulted in the six hotel ownership categories, discernible from prior commentaries, being broadened to nine hotel owner types. Considerable insights with respect...

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 interview schedule that draws on theories of psychosocial need...

Continuing urbanisation is triggering an increase in multi-titled housing internationally. This trend has given rise to a substantial research interest in the social consequences of higher density living. Fewer enquiries have been directed to examining how property title subdivisions generate social issues in multi-titled housing. This is a signifi...

This study examines the use of intuition in sponsorship decision-making and seeks to identify factors affecting intuition's use in the process. Findings support the view that intuition plays an important role in sponsorship decision-making. Support is also provided for the expectation that sponsorship decision-making in large organisations with mor...

The nature of staff turnover accounting procedures in a labour intensive context has been examined by conducting interviews with twenty eight managers in large three to five star hotels and two theme parks. It was found that the main staff turnover accountability procedures adopted involve monthly departmental reporting of staff turnover percentage...

For non-accountant hospitality managers, accounting and financial management is often perceived as an inaccessible part of the business. Yet having a grasp of accounting basics is a key part of management. Using an 'easy to read' style, this book provides a comprehensive overview of the most relevant accounting information for hospitality managers....

Qualitative interview data secured from 14 HR managers representing large hotels located in Australia's Gold Coast has been collected to examine: (1) what is the extent and nature of change in hotel HR performance measurement systems, and (2) what are the primary challenges confronted by hotel HR managers when attempting to implement effective HR p...

Purpose The purpose of this paper is to advance a set of criteria for appraising the merits of alternative options to financing common property capital expenditure in multi‐owned housing (MOH) complexes and to then draw on this conceptual framework to determine which mode of common property capital expenditure funding is preferable. Design/methodo...

The findings of a study concerned with the locus of power between hotel owners and operators in Australia and New Zealand with hotels operated via a management contract are reported. Hypotheses are developed and tested in relation to the potential of locus of power to be associated with capital budgeting procedures. Using questionnaire survey data,...

This destination-wide, longitudinal case analysis provides an examination of the growth of strata titled tourism accommodation (STTA) on Australia’s Gold Coast. The observations signify that the first decade of the 21st century has seen a continuing amplification of the dominance of STTA developments on the Gold Coast. Data supportive of the view t...

This study contributes to a neglected aspect of the capital budgeting process, namely, the proposal development stage, which is primarily concerned with project cash flow estimation. Given that the deployment of sophisticated selection techniques is severely undermined when directed to input data suffering from bias, it is surprising that minimal e...

Purpose The purpose of this paper is to investigate the effectiveness of different configurational archetypes of strategy and strategic management accounting and to appraise how management accounting's horizontal and vertical alignment with strategy can facilitate performance. Design/methodology/approach The study deploys a holistic configurationa...

This paper reports the interview findings of a study designed to appraise differential agency challenges arising between unit owners and resident managers in three distinct types of strata titled tourism accommodation (STTA) operation. The three distinct contexts of STTA management delivery investigated are: 1) management service provision by small...

Purpose The purpose of this paper is to empirically investigate the differential motivations of hotel owners and operators to engage in earnings management through the selective capitalisation or expensing of asset related expenditures. Design/methodology/approach Research evidence has been collected via a mixed methods approach utilising 20 semi‐...

The nature of staff turnover accounting procedures in a labour intensive context have been examined by conducting interviews with eight hotel HRM managers and two theme park managers. It has been found that the main staff turnover accountability vehicles are based on monthly departmental reporting of the incidence of staff turnover and also the con...

Purpose The purpose of this paper is to develop a typology of the organisational forms comprising the Australian condominium tourism accommodation sector. Design/methodology/approach A total of 34 exploratory interviews were conducted with interviewees representing a cross‐section of interests in condominium tourism accommodation operations. Find...

This briefing reports on data collected as part of a larger study on customer satisfaction with short-term accommodation properties in Australia. In this briefing we focus on the be- liefs, attitudes and practices of consumers toward the use of ‘green’ initiatives in commercial accommodation.

A market orientation approach is the ultimate expression of a focus on customer value. Although measuring market orientation is an ideal means of assessing changes in customer value, more directly quantifiable measures are often necessary. In response to the challenges associated with managing an intangible and the need to construct a mechanism for...

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 operators with respect to FF&E reserve accounting; (ii) d...

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 are the most extensively used determinants of operator i...

This study represents the first providing a definition of the strata titled tourism accommodation (STTA) sub-sector of the tourism industry. This definition is achieved by identifying the stakeholders that collectively comprise the sub-sector. There is a paucity of prior research concerned with this increasingly significant form of tourism accommod...

Consistent with other corporate expenditures, it is important that sponsorship investments are subjected to careful financial justification and control. Despite this, there has been negligible academic research into the role played by accounting in sponsorship management. The potential for accounting procedures to be invoked in the management and c...

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Across the Western World there has been significant expansion in the multi-ownership of tourism accommodation complexes in recent years. Despite this development, this is believed to be the first study to attempt a holistic synthesis of the range of forms and structures that multi-owned tourism accommodation (MOTA) complexes can assume. A spectrum...

An empirical study concerned with investigating the prevalence and nature of brand valuation activity in strongly-branded New Zealand based companies is reported. Analysis of data provided by 60 companies responding to a questionnaire mailed to all New Zealand companies identified as owning recognisable brand names revealed that 15 (25%) had been i...

Field study evidence is drawn upon to examine the adoption of customer accounting (CA) practices and also barriers to CA adoption. While CA has commanded increased attention in the literature, there has been a paucity of research directed to examining the manner of CA application, and why companies do, or do not, adopt CA. Semi-structured interview...

This paper reports the results of a survey appraising the extent to which large Australian companies outsource trade credit management (TCM). Of six distinct credit management functions appraised, credit risk assessment is found to be the most frequently outsourced activity. A cross-industry differential in TCM outsourcing is evident and it appears...

The growth of multi-titled tourist accommodation (MTTA) complexes represents a significant addition to our conventional conception of forms of short-term accommodation. MTTA complexes are assuming a variety of forms and appear to be proliferating in many parts of the world. This study investigates the international growth of MTTA, with particular e...

The extent to which performance measures that align with the “learning and growth” dimension of the balanced scorecard (BSC) are applied in the hotel industry has been examined by conducting interviews with 14 hotel human resource (HR) managers. Minimal appreciation of the BSC concept was in evidence. When an explanation of the BSC framework was pr...

This study examines the effect of strategic choices, market orientation, and company size on two distinct dimensions of strategic management accounting (SMA) and, in turn, the mediating effect of SMA on company performance. A model is advanced and tested using structural equation modelling and data collected from a sample of 193 large Slovenian com...

A review of the marketing and accounting literatures has revealed that to date no previous study has examined the intersection of the marketing and accounting literatures pertinent to Customer Accounting (CA). This paper provides a synthesis of these two literatures by exploring the potential of CA. It updates the recent achievements in the CA lite...

A survey was conducted to compare hotel capital budgeting practices employed within and outside the hotel sector. It was found that the propensity to inflate investment cash inflow projections outweighs the propensity to deflate cash inflow estimates, and the tendency to inflate projected cash inflows is less in the hotel industry. Hotels exhibit a...

Purpose To benchmark the degree to which companies in Slovenia, a country that has experienced success in its transition to a market economy, apply strategic management accounting (SMA) techniques. Design/methodology/approach Survey data collected in Slovenia has been benchmarked to survey data collected in similarly sized Australian companies. F...

Strata title units (dwelling complexes in which individual units are owned by small investors) represent the vast bulk of Australian self-catering tourism units. In many areas, such as Australia's Gold Coast, strata title owned properties have overtaken hotels as the most popular form of tourist accommodation (Warnken, J., Russell, R., Faulkner, B....

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Over the past 15 years, the Australian tourism accommodation sector has seen a significant shift from motels and caravan parks to units in multi-owner tourism accommodation premises, i.e. serviced apartments and holiday flats. It is estimated that by the end of 2006, the number of guest nights in serviced apartment complexes will have exceeded thos...

This study investigates employment and labour market practices based on observations derived from a two-phased empirical study that has yielded quantitative and qualitative sets of empirical data from luxury 4–5 star luxury domestic and multinational corporation (MNCs) hotels located in Australia's Brisbane-Gold Coast corridor. The research had two...

Purpose To explore the nature and potential of competitor‐focused accounting practice (CFA) in a large hotel. Design/methodology/approach Unstructured tape‐recorded interviews ranging from one to one‐and‐a‐half hours' duration were conducted with 21 senior managers representing finance, marketing, hotel operations, casino, and human resource manag...

This article attempts to provide researchers, legal practitioners, industry participants and stakeholders with an overview of the various legislative frameworks in the eight States and Territories around Australia. The article commences by providing a brief description of the development of the law of strata title in Australia and explaining its di...

Per capita energy and water consumption figures of five fully accredited eco-resorts were benchmarked against 11 hotels, 13 condominium complexes and six caravan parks located in three major tourist destinations in Queensland, Australia. Somewhat surprisingly, it appears some eco-resorts fail to achieve above average standards with respect to these...

This paper draws on field study data to provide an examination of the condominium owner/manager relationship in the Australian tourism context. Although there has been considerable growth in tourism accommodation owned through strata-title, no research examining the somewhat idiosyncratic relationship between unit owners and resident managers has b...

This paper reports the results of interdisciplinary research extending the work of Mather and Peasnell (1991) reported in an earlier issue of this journal. Mather and Peasnell conducted an empirical analysis of the economic circumstances surrounding decisions to capitalize brands. This study investigates the managerial implications of periodically...

Purpose – This paper has two specific objectives: to appraise the relative importance of cost‐plus pricing and to develop and test hypotheses concerned with contingent factors that might affect the degree of importance attached to cost‐plus pricing. Design/methodology/approach – Data were collected via a mailed survey of UK and Australian companie...

Sector-wide environmental accounting is an important mechanism for determining areas of poor environmental performance that need to be targeted to reduce resource consumption and the production of waste output. However, to date, little attention has been paid to the practicalities of conducting sector-wide environmental accounting in fragmented, se...

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The economic, environmental, social and political significance of community titles schemes is on the rise culminating in important changes to the laws governing community titles schemes in Queensland. Recent amendments to the Body Corporate and Community Management Act 1997 (Qld) were designed to maintain the flexibility and balance of rights betwe...

The findings of a field study concerned with appraising capital budgeting process implications arising from different owner/operator structures employed in the hotel industry are reported. Dimensions of conflict that can arise between hotel operators and owners are examined. Consistent with expectations motivated by agency theory, data collected su...

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The results of a survey appraising the frequency and perceived merit of customer accounting (CA) practices are reported. Given the limited attention afforded the subject in the normative and empirical literatures, CA usage appears to be greater than what might have been reasonably anticipated. Evidence of a positive association between market orien...

Data concerned with the managerial implications of brand value accounting were collected from accountants and marketing managers working in strongly branded companies in New Zealand (N.Z.), the United Kingdom (U.K.) and the United States (U.S.). Since the external reporting climate in the U.S. prohibits the inclusion of brand value as a separate as...

In the context of the accounting, hospitality, and marketing literatures, this article explores the potential of applying novel customer accounting methodologies to hotel management. A review of the accounting literature has revealed little consideration given beyond allocating costs differentially across customers. The restricted nature of this ap...

In the context of the accounting, hospitality, and marketing literatures, this article explores the potential of applying novel customer accounting methodologies to hotel management. A review of the accounting literature has revealed little consideration given beyond allocating costs differentially across customers. The restricted nature of this ap...

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{textlessptextgreatertextless}br/textgreaterFollowing a consideration of what accounting practices may comprise strategic management accounting (SMA), the results of a questionnaire survey investigating the incidence and perceived merit of 12 SMA practices are reported. The survey sample comprises large companies in New Zealand, the United Kingdom...

Many of the survey design issues raised by Tung (2000) are revisited in the context of Guilding and Kirman's (1998) study. While several practical issues are raised, underlying this rejoinder is the message that when conducting questionnaire survey research, issues can arise that require the researcher to exercise a degree of subjective judgement....

The results of a survey appraising the frequency and perceived helpfulness of competitor-focused accounting (CFA) practices are reported. Given the limited attention afforded the subject in the management accounting literature, CFA usage has been found to be higher than what might have been reasonably anticipated. Three factors have been found to p...

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 industry that might be adopting leading edge EA. Data collec...

As a further contribution to a description of the nature of marketing academics, this article concentrates on the knowledge dimension and discusses ‘how’ they know what they know. The empirically‐confirmed concept of knowledge strategies is used to demonstrate, by means of three research hypotheses, the ‘ways of knowing’ employed by marketing acade...

The findings of a survey of budgeting and standard costing practices in New Zealand (NZ) and United Kingdom (UK) manufacturers are reported. The results suggest that some commentators' predictions of a demise in standard costing and variance analysis are overstated. It has been found that standard costing systems continue to be popular and that the...

Using data collected via a questionnaire survey of large New Zealand companies, the results of investigating the incidence and perceived value of competitor-focused accounting (CFA) practices are reported. CFA usage has been found to be higher than what might have been anticipated given the minimal attention afforded the subject in the mainstream n...

In recent years, there has been considerable concern shown over the relevance and value of accounting research. In the light of this concern, an empirical study has been conducted to investigate the manner in which academic accountants research, the techniques that they employ to keep up-to-date, their methods of verifying research results, and the...

This paper evaluates a range of inherent conflicts characteristic of the marketing/accounting interface. It addresses the problems which accountants face when budgeting expenditures for brand management or when attempting to assess the value of brand equity. Dimensions of brand performance are outlined, as are the management processes underpinning...

This paper presents a model concerned with the organisational and behavioural implications associated with accounting for brand values. A series of propositional statements concerning the internal implications of brand value accounting are formulated and the relative strength of each proposition is analysed using data collected via a mailed survey....

This paper reports the results of a comparative study concerned with the teaching practices of accounting and non-accounting business faculty. Ten modes of instruction are analysed by ranking their usage amongst accounting academics. The principal findings of the study are that the most widely-applied teaching methods are the lecture, seminar, and...

This article concerns the way that academic accountants approach and perceive knowledge. Knowledge within disciplines is based upon knowledge strategies, which are the sets of beliefs and “rules” by means of which academics deal with knowledge. Knowledge strategies underlie the basic philosophy of the various departments which make up the universit...

Intangible marketing assets, such as brand strength, product image and reputation, appear to be of growing significance to companies. This paper seeks to offer a management accounting perspective on intangible marketing assets. A typology is developed that categorises related constructs, hitherto referred to, somewhat broadly, as marketing assets....

The study examines the alignment and effectiveness of strategic choice and strategic management accounting (SMA) system design configurations. Six configurations were derived empirically deploying a cluster analysis of data collected from a sample of 193 large Slovenian companies. The first four clusters appear to provide some support for the centr...

Anecdotal evidence suggests that if inappropriate decisions are made by developers in the initial establishment phase of multi-owned residential schemes, conflict and long-term dysfunctionalism for the eventual owners result. This paper maps out practises commonly utilised by developers in establishing staged, multi-owned residential developments a...

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Thesis (Ph. D.)--University of Bradford, 1991.

Research paper, Faculty of Commerce and Administration (M.B.A.)--Concordia University, 1983. Bibliography: leaves 71-72.

This thesis is concerned with accounting for the brand management function. Two distinct perspectives are taken: the first derives from aspects of organisational and behavioural accounting research, and the second concerns organisational implications of brand valuation. Both perspectives were initially approached by means of exploratory interviews...

This is the first study to adopt a configurational paradigm in an investigation of strategic management accounting (SMA) adoption. The study examines the alignment and effectiveness of strategic choice and strategic management accounting (SMA) system design configurations. Six configurations were derived empirically by deploying a cluster analysis...