Describes the findings of a positivistic comparative study which
was undertaken in three different European countries in order to assess
the perceptions of British/Irish and Spanish hotel managers. Relates
managers′ opinions to some key factors the authors perceive as
contributing to the future development of the hotel sector. Among the
issues analysed were variables relating to: support policies provided by
tourist boards (e.g. in the marketing area, tax exemptions, financing,
staff subsidies, etc.); the development of co‐operative management
programmes; and training policies and concern for the protection of the
natural environment.