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Type of Submission

Refereed Article

Abstract

The purpose of this article is to identify the hotel financial issues reflected by articles published in academic and trade journals during the period 1983-1996 inclusive. The journals reviewed for this purpose include: Journal of the International Association of Hospitality Accounts, International Journal of Hospitality Management, FIU Hospitality Review, Cornell HRA Quarterly Journal of Travel Research, Hotel & Motel Management, Lodging Hospitality, Real Estate Finance, Meeting & Conventions, and National Real Estate Investor. By reviewing these journals, four of the most intensively and frequently discussed issues are identified. These issues are: capital shortage & financing methods, capital sources, tax and deduction, and valuation. These four issues are discussed in the scope of international hotel financial management.

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