Raymond S. Schmidgall

Professor at Michigan State University

Raymond Schmidgall

Raymond S. Schmidgall is the Hilton Hotels Professor at The School of Hospitality Business, Michigan State University. He has been a member of the Financial Management Committee of the AH&LA since 1979. Dr. Ray Schmidgall earned his BBA in Accounting from Evangel University, his MBA and PhD in Accounting from Michigan State University and his CPA license from the state of Michigan. He is the Hilton Hotels Professor of Hospitality Financial Management and The School of Hospitality Business’s accounting and financial management expert. Dr. Schmidgall serves on industry committees of the Hospitality Financial and Technology Professionals and American Hotel & Lodging Association. He also conducts managerial accounting seminars for CMAA, HFTP, and GCSAA. Prior to teaching, Dr. Schmidgall was the financial controller of the Educational Institute, American Hotel & Lodging Association, and worked as an auditor with Ernst & Ernst. He has authored several hospitality accounting and finance textbooks, and has published over 170 articles. His current research includes “Leasing Practices of Clubs” and “Job Satisfaction of Lodging Financial Executives.” His most recent foreign venture was to the Bahamas, where he worked on a missions project. Dr. Schmidgall also arranges and hosts The School’s annual Hilton Lecture Series.

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Insights by Raymond S. Schmidgall (1)

Implementation of the11th Revised Edition of the Uniform System of Accounts for the Lodging Industry

The 11th revised edition of the Uniform System of Accounts for the Lodging Industry (USALI) was published in the spring of 2014, with an implementation date of January 1, 2015. The responsibility for revising the USALI lies with the Financial Management Committee (FMC) of the American Hotel & Lodging Association (AHLA).