Abstract
The purpose of this article is to present the results of a study that examined the importance of managerial accounting skills to managers in the lodging segment of the hospitality industry. The study involved 180 lodging managers.
The response rate was 45 percent. The managers were asked to provide information on six demographic items including number of years in current position and size of lodging facility. The managers were also asked to rate the importance of 18 managerial accounting skills.
Results indicate that the managers perceived the 18 managerial accounting skills in this study to be highly important to their jobs and that some demographic items have an impact on managers perceptions of the importance of certain managerial accounting skills.
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