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The Use, Possible Use, Identification and Measurement of Intangible Asset Value in the Swedish Hospitality Industry
University of Gothenburg, Gothenburg, Sweden .ORCID iD: 0000-0002-6365-930X
2010 (English)In: Creative Destinations in a Changing World: Book of Abstracts, Akureyri, Iceland: Icelandic Tourism Research Centre , 2010, p. 77-77Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

A large proportion of any business’ values is made up of the intangible asset vaule (IAV) - in many cases up to 70% - in most business sectors, even in hospitality. But the extent to which IAV is used, known and measured in the business community is very limited and in the hospitality business even more so. Based on the development and importance of affiliations and brand in the industry, it makes perfect sense that all senior managers/owners are fully aware of the implications and use of IAV, but as this research shows, this is not the case.

To be able to use IAV as a valuable tool and strategic measurement, it seems appropriate to develop this further and look at the possible implications for business in general and more specifically hospitality.

This study has so far been conducted in two phases; a first part with interviews with independent hotels and branded hotels, interviews with affiliations and financiers, business valuators and consultants in order to identify the use and the possibilities with IAV. The second part is a quantitative analysis of the advantages/disadvantages in terms of occupancy, RevPAR, Average Daily Rate (ADR) and Net Operating Income (NOI) for a large population of hotels during a full economic cycle.

The results show that IAV (as in branding) is not used, measured or defined, but there is a need for such an inclusion as the second part of the study indicated major differences between branded hotels and independet hotels in performance, especially in times of economic recession.

Place, publisher, year, edition, pages
Akureyri, Iceland: Icelandic Tourism Research Centre , 2010. p. 77-77
Keywords [en]
Intangible Asset Value, Hospitality Industry, Appraisal & Valuation, Financing, Branding
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-72933ISBN: 978-9979-834-78-6 (print)OAI: oai:DiVA.org:oru-72933DiVA, id: diva2:1294048
Conference
19th Nordic Symposium in Tourism and Hospitality Research, Akureyri, Iceland, September 22-25, 2010
Available from: 2019-03-06 Created: 2019-03-06 Last updated: 2019-03-06Bibliographically approved

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Carlbäck, Mats

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf