Accor ( ) is a large French multinational corporation, part of the CAC 40 index, whose main business is running chains of hotels and restaurants. These include, starting from the most luxurious ones, Sofitel, Novotel, the Mercure Network including Dorint, Libertel, Orbis Hotels, Parthenon Apartments and All Seasons, Ibis, Etap, Formule 1 and many other, lower profile chains located in the USA and in Canada including Motel 6 and Red Roof Inns. Accor sold Red Roof Inns in April of 2007.

All Seasons hotels are mainly in Australia, Dorint and Orbis in Central Europe, and Parthenon Apartments in Brazil. Accor also runs cooking schools, travel companies and casinos. Ticket Restaurant and Luncheon Vouchers are run by them also.