Purpose – The aim of this work is to explore performance measurement practices in the context of an independent hotel in Northern Cyprus. Design/methodology/approach – The study was conducted in a 392‐room five‐star resort hotel over a nine‐week period using multiple data collection...

Purpose – The aim of this paper is to provide insights into the links between managerial accounting, as a tool for monitoring and governing multinational hotel companies, and corporate management approaches. Design/methodology/approach – The paper builds upon an extensive survey of general...

New edition taking account of the substantial developments of the last decade. It considers the Trump US tax reforms of late 2017 and then the Biden reforms of 2022. It recognises the economic rise of China by incorporating its corporate tax system for comparison. This creates increased balance,...