Assessing and Analyzing Internal Control Practices in the Lodging Industry
Abstract
Internal control matters have received extensive attention in academic literature, but the subject of internal controls in hotels is not well presented. This study aims to determine whether hotels that have been in business longer, are larger in size, and are publically owned have a better proxy of internal control. The results of this study indicate that there were no significant differences between a dependent variable internal control and independent variables: the number of rooms, years in business, and the ownership of hotels. More accurate results may be obtained if a larger sample size could be used for this study.
Publication Date
6-18-2014
Original Citation
Katerina, A. & Singh, D. (2014). Assessing and Analyzing Internal Control Practices in the Lodging Industry. Journal of Hospitality Financial Management, 22(1), 26-31.
Number of Pages
26-31
Document Type
Paper
Language
English
Source Title
Journal of Hospitality Financial Management
Volume
22
Issue
1
Copyright Status
Unknown
Copyright Date
2014
College
Rosen College of Hospitality Management
Location
Rosen College of Hospitality Management
STARS Citation
Annaraud, Katerina; Singh, Dipendra; and Lively, Heather, "Assessing and Analyzing Internal Control Practices in the Lodging Industry" (2014). Faculty Scholarship and Creative Works. 180.
https://stars.library.ucf.edu/ucfscholar/180
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