| 1. |
- Andersson, Tommy D., et al.
(författare)
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Experience accounting : an accounting system that is relevant for the production of restaurant experiences
- 2009
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Ingår i: Service Industries Journal. - : Routledge. - 0264-2069 .- 1743-9507. ; 29:10, s. 1377-1396
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Tidskriftsartikel (refereegranskat)abstract
- Restaurants are clearly part of the experience industry but managers get little information and support from the accounting system in their efforts to create memorable meal experiences for their customers. The objective of this study is to empirically assess how an accounting system can be better aligned with the production of customer experiences. First, total costs are allocated to the production of four major types of experiences in a restaurant: basic food, culinary finesse, atmosphere, and service. This is followed by an analysis of customer evaluations of a meal experience categorised into the same four components. The study is based on empirical accounting data from three restaurants and an explorative study of how their customers evaluate an ideal as well as an actual meal experience they had in that restaurant. Experience evaluations are made in monetary terms, using the contingent valuation method, and the value of an experience can be compared with the cost of producing it. The analysis of the production cost compared with the value created indicate that, on average, the restaurants need to reallocate resources from service and basic food expenses to invest in the interior atmosphere of the restaurant to meet customer expectations.
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| 2. |
- Armbrecht, John, et al.
(författare)
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The shadow economy : Its effects on the competition in the Swedish restaurant industry
- 2011
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Ingår i: Proceedings of the International Conference on Tourism (ICOT 2011). - : International Association for Tourism Policy. - 9789963979936 ; , s. 28-47
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Konferensbidrag (refereegranskat)abstract
- This paper, as part of a research attempt to map and analyse the current situation regarding the Swedish restaurant industry’s tax situation, is focusing on the effects tax evasion on the competition. Previous research has indicated that a large shadow economy sector could lead to unfair market competition and consequently less development in the sector. The companies within the shadow sector of the economy, ie the companies that with different methods are trying to avoid paying some or all of the taxes due to the tax authority, can survive and prosper with lower margins. Simultaneously tax revenues are decreasing. This is a serious issue in a country where the tourism is perceived as an important part of the overall economic strategy. Ultimately the situation could force the serious firms out of business and inflict the tax paying morale in the society as a whole. The results are based on a survey of 535 restaurants in Sweden and indicate that there is a problem not only to survive as a law-abiding firm, but also that the unfair competition is affecting the whole sector’s progress and development. The theoretical contribution is based on adding knowledge, based on industry specific data, to the discussion on the effects of the shadow economy. Simultaneously, the results could be practically useful for the development of a more suitable tax system, such as a presumptive tax system, that could address some of the issues with unfair competition in sectors with similar problems.
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| 3. |
- Armbrecht, John, et al.
(författare)
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The Swedish Tax system : Effects on Competition and Compliance in the National Restaurant Industry
- 2011
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Ingår i: Well-being in Tourism and Recreation. - Rovaniemi, Finland : University of Lapland. - 9789524844901 - 9789524844918 ; , s. 37-37
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Konferensbidrag (refereegranskat)abstract
- Similar to the restaurant industry in other countries, the restaurant industry in Sweden struggles with legitimacy, since many companies devote themselves to the shadow economy or the grey economy. As a consequence restaurants are regarded to belong to the Hard-to-Tax (HTT) sector. Previous research indicates that a large shadow economy can lead to unfair market competition and consequently less development in the sector. Companies within the shadow economy, i.e. the companies that with different methods are trying to avoid paying some or all of the taxes due to the tax authority, can survive and prosper with lower margins. Complying companies, on the other hand, are severely affected by comparably high compliance costs. Ultimately the situation threatens to force serious firms out of business and inflict the tax paying morale in a wider perspective. This is a particularly serious issue in a country where tourism is perceived as an important part of the overall economic strategy. A proposition is that the competitive situation and design of tax system are determinants of this situation.This research project aims to analyse effects of the Swedish tax system on compliance cost and competition for the restaurant industry. A web-based survey with 535 restaurant owners has been carried out. The results indicate that law abiding companies have considerably higher costs related to administration and accounting. Furthermore the unfair competition affects the progress and development of the sector since time and costs associated with tax administration impacts on companies' possibilities to develop and grow.This study adds knowledge through giving insight to industry specific data on compliance cost and its perceived impacts on competition. This, we hope, contributes to a discussion on new, alternative tax systems such as presumptive tax systems.
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| 6. |
- Carlbäck, Mats, 1965-
(författare)
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Are the chain operations simply with it? : Five aspects meal model as a development tool for chain operations/franchise organizations
- 2008
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Ingår i: Journal of Foodservice. - : John Wiley & Sons. - 1748-0140 .- 1745-4506. ; 19:1, s. 74-79
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Tidskriftsartikel (refereegranskat)abstract
- The issue of belonging to a chain or affiliation, or indeed the right one, is becoming more and more vital for all participants in this fast moving and highly competitive business and could be a key factor for success or failure. However, how does one choose and in what ways it is possible to get the concept right and in line with trends, cultural and social aspects? And what possibilities are there to keep the concept uniform and easy to relay to current and future participants alike? One factor is what the chain actually offers as possible new outlets. If the chain organization lacks clear models, clear concepts or does not grasp new and important trends evolving on the scene, the outlook for individual members looks less promising. This paper examines how the five aspects meal model, as used in the Department of Restaurant and Culinary Arts at Örebro University ( ), might be used to better understand chain/franchise operations and the environment in which they work. Hopefully, it could help chain organizations and individual businesses to develop strategies for the future.
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| 7. |
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| 8. |
- Carlbäck, Mats, 1965-
(författare)
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Brand Value Attributable to Affiliation (BVAA) – a Method for Measurement in a Consortium Context
- 2019
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Ingår i: European Journal of Tourism Research. - : Varna University of Management. - 1994-7658 .- 1314-0817. ; 23, s. 112-126
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Tidskriftsartikel (refereegranskat)abstract
- Hotel affiliation is a debated issue in the hospitality industry. The question is primarily if it adds any financial advantages, and secondly to what extent an intangible asset value is created. Intangibles are per definition difficult both to define and to calculate and the aim with this article is to develop a method, based on earlier studies, to facilitate calculations in a consortium context. This is the least researched affiliation format, but at the same time the preferred option for independent hotel owners seeking strategic advantages for the future.By identifying the contribution associated with an affiliation as well as incremental costs and including the investment for adapting the property in accordance with the stipulated standards for the affiliation, a method to compute the brand value attributable to affiliation (BVAA) is developed. This study, by using a constructive approach, produces an indicative valuation method (the BVAA calculation method) usable both to assess the financial effect of the brand value associated with a specific brand and for separating intangibles (in this case the BVAA) from the market value.
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| 9. |
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| 10. |
- Carlbäck, Mats, 1965-, et al.
(författare)
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Building a new curriculum for hospitality management programmes with collegial seminars
- 2020
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Ingår i: Journal of Teaching and Learning in Higher Education at Malmö University. - Malmö : Malmö University. - 2004-4097. ; 1:2
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Tidskriftsartikel (refereegranskat)abstract
- The aim of this study is to increase the understanding for which critical aspects should be included in the curriculum of hospitality management programs. The need for a new curriculum is currently up for debate, with specific requests emerging from the hospitality industry, an industry that is currently faced with major challenges concerning recruiting, engaging and retaining talent. Results indicate that the merging of practical aspects with more general literacy aspects may raise the level of employability among students at the same time as it meets the needs of the industry.Leading practitioners have participated in seminars (focus groups) to identify the most important cornerstones for a new curriculum for Swedish hospitality management programs. The results from the study can be used to set the agenda for the Swedish higher education institutes and as a template in the development of new and adapted curricula in higher hospitality management education.
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