Performance measurement in independent hotels / Mine Haktanir -- Productivity in the restaurant industry : how to measure productivity and improve process management / Pekka Heikkilä and Timo Saranpää -- Performance measurement in the international hospitality industry / Helen Atkinson -- Budgetary practice within hospitality / Tracy Jones -- Benchmarking : measuring financial success in the hotel industry / Agnes Lee DeFranco -- Developing a benchmarking methodology for the hotel industry / Peter Harris and Marco Mongiello -- The profit planning framework : applying marginal accounting techniques to hospitality services / Peter Harris -- Cross-border reporting for performance evaluation / Ian Graham -- Cost analysis in the hotel industry : an ABC customer focused approach and the case of joint revenues / Paolo Collini -- Customer profitability accounting in the context of hotels / Vira Krakhmal -- Room rate pricing : a resource-advantage perspective / Jean-Pierre I. van der Rest -- Accounting for the environment : reflecting environmental information in accounting systems / Rebecca Hawkins -- Hotel unit financial management : does it have a future? / Cathy Burgess -- Hotel asset management : will a North American phenomenon expand internationally? / Paul Beals -- Hotel asset management : European principles and practice / Geoff Parkinson -- A management accouting perspective on hotel outsourcing / Dawne Lamminmaki -- Sale and leaseback transactions in the hospitality industry / Charles Whittaker -- Hospitality firm risk determinants and value enhancement / Zheng Gu -- Investment appraisal issues arising in hotels governed by a management contract / Chris Guilding -- Autonomy and control in managing network organizations : the case of multinational hotel companies / Marco Mongiello and Peter Harris -- Career directions in financial management in the hospitality industry / Howard Field