Sustainability in Hospitality Accounting

Mary MacAusland is a Professor of Practice of Accounting at the Cornell Peter and Stephanie Nolan School of Hotel Administration in the Cornell SC Johnson College of Business, where she teaches courses in financial and managerial accounting, financial statement analysis, and hospitality financial management. Prior to joining Cornell, she was actively engaged in both academe and industry, serving in senior positions in several organizations.

Professor MacAusland is a member of the Global Finance Committee of HFTP with responsibility for the content of the 12th edition of the Uniform System of Accounts for the Lodging Industry (USALI). She has served as treasurer of the Community Foundation of Tompkins County and was a longtime member of the investment committee for the Berks County (Pennsylvania) Community Foundation, where she was also integral in establishing a permanent fund with the foundation to provide grants for tennis programs for at-risk youth.

Professor MacAusland previously worked in life-care management and development and has held numerous positions with the United States Tennis Association (USTA), most recently as vice-chair of the audit committee. She served on the executive boards of USTA Middle States and the Berks County Chapter of the American Red Cross for many years, chairing several special events raising significant amounts for local charities.

Professor MacAusland received her Ph.D. from The Pennsylvania State University and her MBA from St. Joseph’s University. She holds a Bachelor of Business Administration in Accounting from Temple University.

Jeanne Varney serves as the Arthur Adler ’78 & Karen Adler ’78 Director of the Center for Real Estate and Finance and is a Senior Lecturer at the Peter and Stephanie Nolan School of Hotel Administration, Cornell University. Jeanne is based in the Properties Development and Management department, where she is responsible for the curriculum in Fundamentals of Hotel Development and Management, Hospitality Asset Management, Sustainable Development, and Introduction to Sustainable Tourism.

Jeanne has chaired/co-chaired multiple industry roundtables, chairs several Nolan internal committees, and has led multiple student industry competitions. She is a current member of the Hospitality Asset Manager Association (HAMA) Education Committee and an International Past President for NEWH, Inc.

Jeanne holds an MBA from The George Washington University and a B.S. in Hotel Administration from Cornell University.

Kim Gauthier is a Certified Hotel Asset Manager (CHAM), a Certified Hotel Administrator (CHA), a Certified Public Accountant (CPA), and a longstanding member of the Hospitality Asset Managers Association (HAMA) as well as a former board member. Ms. Gauthier also serves on the American Hotel & Lodging Association Financial Management Committee, where she helped rewrite and publish the 11th and 12th Editions of the Uniform System of Accounts for the Lodging Industry.