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Show me the money: A systematic literature review on financial transparency and USALI’s global adoption challenges

2025-10Artigo científico Acesso aberto
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datacite.subject.sdg16:Paz, Justiça e Instituições Eficazes
datacite.subject.sdg12:Produção e Consumo Sustentáveis
datacite.subject.sdg08:Trabalho Digno e Crescimento Económico
dc.contributor.authorElston, Jennifer Nicole
dc.contributor.authorCoelho, Luis
dc.contributor.authorPeixinho, Rúben
dc.date.accessioned2026-03-23T17:08:06Z
dc.date.available2026-03-23T17:08:06Z
dc.date.issued2025-10
dc.description.abstractThis systematic literature review explores the adoption and implementation of the Uniform System of Accounts for the Lodging Industry (USALI) across 25 studies, including academic articles and grey literature. This review aims to shed light on the diverse experiences of hotels adopting USALI by examining its impact on financial transparency, cost allocation practices, benchmarking capabilities, and sustainability reporting within the global hospitality sector. While larger, chain-affiliated hotels tend to benefit from full compliance, smaller independent hotels often struggle due to limited resources and the system’s complexity. The introduction of the 12th edition of USALI in 2024, which includes new Energy, Water, and Waste (EWW) metrics to promote sustainability, presents additional challenges for smaller hotels. Findings underscore the importance of USALI for benchmarking and management within hospitality units and highlight the need for future research into simplified, scalable USALI solutions. Such developments would make this management accounting system more accessible to smaller hotels and emerging markets, allowing them to realize its long-term financial benefits.eng
dc.identifier.doi10.1016/j.ijhm.2025.104312
dc.identifier.issn0278-4319
dc.identifier.urihttp://hdl.handle.net/10400.1/28510
dc.language.isoeng
dc.peerreviewedyes
dc.publisherElsevier
dc.relation.ispartofInternational Journal of Hospitality Management
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectUSALI
dc.subjectManagement accounting
dc.subjectSustainability accounting
dc.subjectBenchmarking
dc.subjectHospitality accounting
dc.subjectSystematic literature review
dc.titleShow me the money: A systematic literature review on financial transparency and USALI’s global adoption challengeseng
dc.typejournal article
dspace.entity.typePublication
oaire.citation.startPage104312
oaire.citation.titleInternational Journal of Hospitality Management
oaire.citation.volume131
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyNameElston
person.familyNameCoelho
person.familyNamePeixinho
person.givenNameJennifer Nicole
person.givenNameLuis
person.givenNameRúben
person.identifier.ciencia-idFA17-8863-83CB
person.identifier.ciencia-idFF1E-3689-2765
person.identifier.orcid0009-0000-7500-5111
person.identifier.orcid0000-0002-6267-2414
person.identifier.orcid0000-0003-4178-3008
person.identifier.ridV-5912-2017
person.identifier.scopus-author-id57000471900
relation.isAuthorOfPublication8d144ac5-d824-453d-99aa-a869d88feafa
relation.isAuthorOfPublicationc47e8440-fb6c-4308-95c9-71adb51df629
relation.isAuthorOfPublication78f54cc1-1e74-40e2-9124-f1ac36e8e2a5
relation.isAuthorOfPublication.latestForDiscovery8d144ac5-d824-453d-99aa-a869d88feafa

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