This study uses survey research to reexamine salient managerial accounting skills for managers in the lodging industry and compares its results to the findings of Damitio and Schmidgall (1991). Results of this research support clearly suggest that managerial accounting skills are extremely useful to lodging managers in performing their duties. Consistent with the findings of Damitio and Schmidgall (1991), this study also shows significant agreement between lodging controllers and lodging managers as to the importance of these skills.