Estudio sobre la homogeneidad en la aplicación del usali en el sector hotelero

Abstract

The Uniform System of Accounts for the Lodging Industry (USALI), aims to establish an internal process of determining results in a homogenous way for all hotels. This professional proposal, dated on 1926 in the United States is a necessary reference among the professional involved in management accounting. This study aims to test the homogeneity of the practical implementation of USALI through the analysis of a series of transactions in the hotel business, with a sample corresponding to the hotels implanted in Catalonia. The results show a significant heterogeneity in the implementation of USALI.