الفهرس 
Chapter One: IntroductionOnly 14 pages are availabe for public view
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Abstract
The provided services in hotels have developed significantly in recent times, as accounting services have become among the services that guests expect to be provided in a distinguished manner by the hotel management. The study aimed to study the accounting services in hotels. This study adopted a quantitative approach with questionnaire form conducted on a stratified random sample of guests (431 respondents), in three, four, and five-star hotels located in the governorate of Red Sea “Hurghada, and Marsa Alam”, the governorate of South Sinai “Sharm El Sheikh”, the governorate of Cairo, Aswan, Luxor, and Minia. This questionnaire aimed to evaluate the guests’ expectations and perceptions about the accounting services in hotels. Statistical package for social science (SPSS) software version 22.0 was used to analyze the data. The results of this study shown that there are statistically significant differences between the expectations and the perceptions of guests about the accounting services types in hotels, these differences were in favor of the expectations of guests (Sig. = 0.000, Mean = 3.69, SD = 0.605), as well as there are statistically significant differences between the expectations and the perceptions of guests about the level of accounting services in hotels, these differences were in favor of the expectations of guests (Sig. = 0.000, Mean = 3.96, SD = 0.652). The results also shown that there are statistically significant differences between independent hotels and chain hotels with relation to the guests’ perceptions about the level of accounting services in hotels, these differences were in favor of chain hotels (Sig. = 0.009, Mean = 3.97, SD = 0.662). While, there are no statistically significant differences between independent hotels and chain hotels with relation to the guests’ expectations about the accounting services types in hotels, the guests’ perceptions about the accounting services types in hotels, and the guests’ expectations about the level of accounting services in hotels. Finally, this study provided a set of recommendations to enhance the accounting services in the hotels.