David Dittman

David Dittman

  • Emeritus

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Faculty Area


School of Hotel Administration


Cornell Directory Entry


Professor David Dittman taught finance and managerial accounting at the School of Hotel Administration, where he also served as the E.M. Statler Professor and the Dean of the School of Hotel Administration from 1990 to 2000. Dittman's current research is in the area of managerial planning and control, specifically, efficiency measures and the relationship between non-financial and financial measures of performance, and strategic cost analysis. Dittman's work has been published extensively in accounting, hospitality, and health care management journals. His articles have appeared in The Accounting Review, Journal of Accounting Research, Management Science, Annals of Operations Research, Journal of Accounting and Public Policy, Cornell Hospitality Quarterly, Hospitality Research Journal, Inquiry, Medical Care, and Health Services Research, among other journals. Dittman served on the board of directors and as chair of the audit committee of Bristol Hotels and Resorts, from its inception in 1995 until it was sold to Bass in 2000. He also served on the board of directors of Goodwill International, and as a trustee for the American Hotel Foundation; the Foundation for Food, Wine, and the Arts; and the Education Institute of the American Hotel and Lodging Association. Dittman holds PhD and MA degrees from Ohio State University, and a BBA from the University of Notre Dame.

Academic Degrees

  • PhD Ohio State University, 1973
  • MA Ohio State University, 1971
  • BBA University of Notre Dame, 1968