The disclosure of liabilities : the case of frequent flyer programmes
Tooley, Stuart (1990) The disclosure of liabilities : the case of frequent flyer programmes. Accounting Forum, 13(4), pp. 24-43.
This paper is concerned with the question of what liability (if any) should be disclosed in respect of accumulated frequent flyer benefitts due to regular online travellers. It is concluded that an obligation does exist. There is evidence of the need to recognise, measure, value and disclose the implications of a successful marketing tool such as frequent flyer programmes.
Impact and interest:
Citation countsare sourced monthly fromand citation databases.
These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.
Citations counts from theindexing service can be viewed at the linked Google Scholar™ search.
|Item Type:||Journal Article|
|Additional Information:||For more information, please refer to the journal's website (see hypertext link) or contact the author.|
|Keywords:||Liabilities, Frequent flyer|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Accounting Theory and Standards (150101)|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School|
Current > Schools > School of Accountancy
|Copyright Owner:||Copyright 1990 Elsevier|
|Deposited On:||17 Mar 2009 10:29|
|Last Modified:||05 Jan 2011 23:41|
Repository Staff Only: item control page