Management accounting in Portuguese hotel enterprises : the influence of organizational and cultural factors

Detalhes bibliográficos
Autor(a) principal: Gomes, Conceição
Data de Publicação: 2011
Outros Autores: Arroteia, Nuno, Santos, Luís Lima
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.8/1171
Resumo: Management accounting has evolved in order to respond to the increasing challenges imposed by the hotel and lodging industry This study as the objective of characterizing management accounting in the Portuguese lodging industry, particularly in hotels, identifying the techniques adopted, the deepness of their use, and understand the extent to which the industry adopts and use the Uniform System of Accounts for the Lodging Industry (USALI). It is also objective of the study to identify organizational structure and culture factors that influence management accounting, applying the contingency theory.
id RCAP_a8378951db29a4bdd63baec62db7981d
oai_identifier_str oai:iconline.ipleiria.pt:10400.8/1171
network_acronym_str RCAP
network_name_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository_id_str 7160
spelling Management accounting in Portuguese hotel enterprises : the influence of organizational and cultural factorsManagement accounting has evolved in order to respond to the increasing challenges imposed by the hotel and lodging industry This study as the objective of characterizing management accounting in the Portuguese lodging industry, particularly in hotels, identifying the techniques adopted, the deepness of their use, and understand the extent to which the industry adopts and use the Uniform System of Accounts for the Lodging Industry (USALI). It is also objective of the study to identify organizational structure and culture factors that influence management accounting, applying the contingency theory.IC-OnlineGomes, ConceiçãoArroteia, NunoSantos, Luís Lima2014-12-12T14:33:08Z2011-072011-07-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.8/1171engGomes C, Arroteia N, Santos LL. «Management accounting in Portuguese hotel enterprises: the influence of organizational and cultural factors», in the Refereed Conference Readings Book, pp 331-338, ISBN 1-932917-07-1. GBATA 13th Annual International Conference. Istanbul (Turquia), julho de 2011.1-932917-07-1info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-01-17T15:42:31Zoai:iconline.ipleiria.pt:10400.8/1171Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T01:45:54.106868Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Management accounting in Portuguese hotel enterprises : the influence of organizational and cultural factors
title Management accounting in Portuguese hotel enterprises : the influence of organizational and cultural factors
spellingShingle Management accounting in Portuguese hotel enterprises : the influence of organizational and cultural factors
Gomes, Conceição
title_short Management accounting in Portuguese hotel enterprises : the influence of organizational and cultural factors
title_full Management accounting in Portuguese hotel enterprises : the influence of organizational and cultural factors
title_fullStr Management accounting in Portuguese hotel enterprises : the influence of organizational and cultural factors
title_full_unstemmed Management accounting in Portuguese hotel enterprises : the influence of organizational and cultural factors
title_sort Management accounting in Portuguese hotel enterprises : the influence of organizational and cultural factors
author Gomes, Conceição
author_facet Gomes, Conceição
Arroteia, Nuno
Santos, Luís Lima
author_role author
author2 Arroteia, Nuno
Santos, Luís Lima
author2_role author
author
dc.contributor.none.fl_str_mv IC-Online
dc.contributor.author.fl_str_mv Gomes, Conceição
Arroteia, Nuno
Santos, Luís Lima
description Management accounting has evolved in order to respond to the increasing challenges imposed by the hotel and lodging industry This study as the objective of characterizing management accounting in the Portuguese lodging industry, particularly in hotels, identifying the techniques adopted, the deepness of their use, and understand the extent to which the industry adopts and use the Uniform System of Accounts for the Lodging Industry (USALI). It is also objective of the study to identify organizational structure and culture factors that influence management accounting, applying the contingency theory.
publishDate 2011
dc.date.none.fl_str_mv 2011-07
2011-07-01T00:00:00Z
2014-12-12T14:33:08Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.8/1171
url http://hdl.handle.net/10400.8/1171
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Gomes C, Arroteia N, Santos LL. «Management accounting in Portuguese hotel enterprises: the influence of organizational and cultural factors», in the Refereed Conference Readings Book, pp 331-338, ISBN 1-932917-07-1. GBATA 13th Annual International Conference. Istanbul (Turquia), julho de 2011.
1-932917-07-1
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
_version_ 1799136955172126720

Registros relacionados