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Journal of Hospitality & Tourism Research
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A Comparative Analysis of Lodging General Managers' and Hospitality Accounting Educators' Views of the Importance of Accounting Skills

James W. Damitio

Marketing and Hospitality Services Administration Central Michigan University

Raymond S. Schmidgall

School of Hotel, Restaurant and Institutional Management Michigan State University

This study compares the views of lodging general managers and hospitality accounting educators regarding the importance of accounting skills to hospitality school graduates commencing theirprofessionallodging careers. Similarcompari sons are made regarding the importance of these same skills to the graduates after three years in the lodging industry.

Thirty-one skills were used in this research. Statisticallysignificantdifferences between the views of the two groups were present for 16 and 6 of the skills at the commencement of the graduates' professional careers and three years later, respectively. Both groups placed considerably more importance on the skills three years after employment than at the time of employment.

Journal of Hospitality & Tourism Research, Vol. 13, No. 3, 43-52 (1989)
DOI: 10.1177/109634808901300304


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