Type of Submission

Refereed Article


Budgetary controls are essential for any business organization. This study provides a longitudinal comparison of budgetary control practices in the club industry in the past 4 decades, filling a literature gap for the club industry in the United States. This research aimed to document the various budgetary control practices in clubs; analyze whether such practices differ by the types of clubs, size, and profitability; and compare current practices with those in the past 3 decades. The authors administered a survey to the members of the Club Managers Association of America. With a prevalent participatory budgeting process, the budget is used widely at all levels of a club. The longitudinal comparison showed variance tolerance in food, beverage, and labor cost percentages tightened since the 1980s but was relaxed slightly in this present study. Subgroup analyses by demographic characteristics also showed statistically significant differences in a number of areas.