Economic Conditions for the Development of Historic Hotels in Poland in 2023–2024
Economic Conditions for the Development of Historic Hotels in Poland in 2023–2024

Summary/Abstract: Theoretical background: The authors see a research gap related to the lack of studies on the economic determinants of the development of historic hotels on a nationwide scale and the essence of the importance of accounting in the hotel industry. Purpose of the article: The aim of this article is to examine the economic factors that influence the development of historic hotels in Poland. Research methods: Analysis of existing data, literature criticism, and a survey of a deliberately selected group of owners and managers of historical hotels (permanent and seasonal) of all categorisation levels in Poland, hotel facilities, both in cities and rural areas. It is necessary to mention the limited access to confidential sensitive data, the refusal of representatives of some hotels to participate in the research, and the suspension or cessation of operations of a number of facilities. The results of the study may be of interest to owners and managers associated with the hotel industry, as well as students of studies related to hotel management. Main findings: The research showed the complexity of the nature and scale of the impact of economic and financial factors on the development and operation of historical hotels in Poland. A large number of entities participated in the study (403 out of 438 historical hotels), which covered facilities throughout Poland. Identification of key economic conditions influencing the development of historic hotels in Poland. Determinants such as geographical and architectural, financial, qualitative, legal, and specific factors (including additional services, applied management strategy) were identified.

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