Please use this identifier to cite or link to this item: http://hdl.handle.net/10397/14644
Title: Estimation of incremental work time in hotel accounts department : envisaging prospective hotel real estate investment trusts in Hong Kong
Authors: Chan, W 
Wong, K
Keywords: Accounts
Real estate investment trusts
REIT
Reporting
Trusts
Work time
Issue Date: 2007
Publisher: SAGE Publications
Source: Journal of hospitality and tourism research, 2007, v. 31, no. 3, p. 321-336 How to cite?
Journal: Journal of hospitality and tourism research 
Abstract: The article identifies new features that are different from routine accounting practice by consulting and comparing with an updated consultation paper of the establishment of real estate investment trusts (REITs), existing accounting reports, and the latest version of uniform accounting for hotels. The study identified 28 reporting items that requires additional work time to deal with under the proposed REITs, spreading across 8 items in balance sheet, 12 items in income statement, 7 items in notes to account, and all items in net income reconciliation. An approach investigating the time additions during start-up and routine stages was used. It is estimated that 25 working hours are required to start up the new information set, and 7 additional hours are needed to generate extra information as required by the REIT office on a routine basis, suggesting significant implications for training and development needs that are discussed here.
URI: http://hdl.handle.net/10397/14644
ISSN: 1096-3480
EISSN: 1557-7554
DOI: 10.1177/1096348007299921
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