PwC makes this upbeat projection, based partly on the experience of London during the 2012 Olympics and the boost to Manchester from the 2002 Commonwealth Games, in its 2014 UK Hotels Forecast, which was published yesterday.
It said: "Hosting the Commonwealth Games could result in record highs for Glasgow hoteliers if it (the city) can replicate the sporting successes of London and Manchester."
Looking at the broader picture north of the Border, PwC declared that the Commonwealth Games, Ryder Cup and the Scottish Government's Homecoming Scotland 2014 initiative could "result in record highs across the sector" next year.
The accountancy firm calculated that the overall occupancy rate in the first half of this year for the Glasgow hotel sector, at 74%, was up 2.6% on the same period of 2012. However, it pointed out that Glasgow's hotel occupancy rate is nevertheless significantly below the figure of 77% for 2007, the year in which it was announced that the city had won the competition to host the 2014 Commonwealth Games.
PwC also highlighted the fact that the average daily room rate achieved by Glasgow hotels in the first half of this year, of £57.50, was down from £72.80 in 2007, in 2012 prices.
It said: "While the city has seen a steady lift in occupancy levels in recent months, this (rate) stubbornly remains... below the figure recorded in 2007."
However, it added: "Experience has shown the significant impact major sporting events can have across corporate, conference, and tourist markets: last year's London Olympics pushed the capital's RevPAR (revenue per available room) to record highs; and 57,689 rooms were sold in Manchester during the 2002 Commonwealth Games, the highest figure ever recorded in the city. It's hoped Glasgow will replicate or surpass this trend next summer."
PwC said a further five hotels were due to be completed ahead of the Games, adding 671 rooms to Glasgow's 7806-room capacity.
It declared: "With the corporate business and conference market historically driving demand in Glasgow, the challenge will be for hoteliers to work closely with tourism partners to capture - and retain - what could be a transient tourism market next summer."
The PwC report showed the hotel sectors in Glasgow, Edinburgh and Aberdeen had all enjoyed higher average daily room rates and occupancy in the opening six months of 2013 than in the first half of last year.
Jason McBurnie, corporate finance director at PwC in Scotland, said: "2014 promises to be an important and exciting year for hoteliers in Scotland, particularly those in Glasgow. We're very optimistic about the year ahead for the sector in Scotland. Notwithstanding major planned events, historically, there's always been a close link between RevPAR and GDP (gross domestic product) growth, and, while it's early days for an economic recovery, this should lead to increased levels of room demand and revenue growth in the following years."