Type of Submission

Refereed Article



This study is designed to explore: 1) the awareness of proposed changes in lease accounting; and 2) the estimated impact of changes in the lodging industry. A questionnaire was distributed to 500 members of the Hospitality Financial and Technology Professionals (HFTP) associated with the lodging industry. The findings indicate that only 44% of the respondents were aware of the proposed changes in lease accounting. Further, the results show that both experienced executives and those who majored in accounting valued the impact of the lease rule proposed change significantly lower than others.