The current paper reviews the history of lease accounting and will assess the perceived impact that proposed changes in lease accounting will have on the lodging industry. A questionnaire is distributed to 500 members of the lodging section of the Hospitality Financial and Technology...

The attitudes and perceptions of local communities or residents are of special interest when examining and managing the economic, socio-cultural and environmental aspects of tourism development in a given area. This is of particular importance to Small Island nations like those located in the...