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DOI: 10.1177/109634809401700308 Bartering Practices in the Lodging IndustryDepartment of Accounting Central Michigan University
School of Hotel, Restaurant & Institutional Management Michigan State University Companies, like individuals, practice bartering. This article reports a study investigating the bartering practices of the top 100 lodging chains and of 500 individual lodging properties. Data were obtained through a mailed questionnaire sent to the top chief financial officers of the lodging chains and to the controllers of individual lodging properties. The study revealed that significant bartering activity occurs among the chains as well as the individual properties, and that accounting for the bartered transactions varies considerably among the companies reporting. With bartering activity seemingly on the increase, educators and future industry professionals need to understand the various techniques and issues involved.
Key Words: Key Words: bartering trade-outs.
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