Managerial accounting and charity in hospitality enterprises

Author/s Maria Gabriella Baldarelli
Publishing Year 2017 Issue 2017/2 Language English
Pages 17 P. 53-69 File size 674 KB
DOI 10.3280/MACO2017-002004
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This paper has the objective of analysing the managerial accounting tools in the case of "Lentil as Anything" (LAA), that is an innovative charity in the hospitality industry. It is based on a new typology of catering, in which people can eat and will then pay as they "feel". The combination of accounting and charity creates a new model of social enterprise and suggests certain analyses regarding the most important tools to use in management control in this area of the tourism sector.

Keywords: Managerial accounting, charity, hospitality industry, social enterprise.

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Maria Gabriella Baldarelli, Managerial accounting and charity in hospitality enterprises in "MANAGEMENT CONTROL" 2/2017, pp 53-69, DOI: 10.3280/MACO2017-002004