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Key managerial and financial accounting skills for private club managers: Comparison to lodging managers

ABSTRACT This study provides empirical evidence of the comprehensive accounting skills by financial executives across the United States, and Canada believed important to private club general managers. This study’s purview extends to identify any significant differences or similarities in the accounting skills between the private club and lodging managers. Four hundred and one responses (211 from clubs and 190 from hotels) were received. The most critical accounting skills for club and lodging managers are understanding operating budgets, capital budgets, income statements, and analyses of variances. When comparing the accounting skills to managers between clubs and hotels, the ranks of importance are similar. The findings provide theoretical and practical implication for hospitality researchers, managers, and educators.