The use of “uniform system of accounts for the lodging industry”(usali) in financial reporting in Madeira Archipelago

Detalhes bibliográficos
Autor(a) principal: Murteira, Sara da Luz Benamor
Data de Publicação: 2017
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/24452
Resumo: This Work Project analyses the adoption of the Uniform System of Accounts for the Lodging Industry in the lodging industry in Madeira Archipelago, one of the most important tourism destinations in Portugal. Through a questionnaire directed to 33 financial managers of hotel establishments of various typologies and classifications, this research analyses, amongst others, the USALI’s adoption rate in the region. The findings indicate that USALI’s adoption rate is rather satisfactory - 61% - and that the decision to adopt the USALI was made mainly by owners/shareholders. The main reason reported by non-adopters for rejecting it was the satisfaction with the current accounting system.
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spelling The use of “uniform system of accounts for the lodging industry”(usali) in financial reporting in Madeira ArchipelagoUSALILodging industryMadeira ArchipelagoDomínio/Área Científica::Ciências Sociais::Economia e GestãoThis Work Project analyses the adoption of the Uniform System of Accounts for the Lodging Industry in the lodging industry in Madeira Archipelago, one of the most important tourism destinations in Portugal. Through a questionnaire directed to 33 financial managers of hotel establishments of various typologies and classifications, this research analyses, amongst others, the USALI’s adoption rate in the region. The findings indicate that USALI’s adoption rate is rather satisfactory - 61% - and that the decision to adopt the USALI was made mainly by owners/shareholders. The main reason reported by non-adopters for rejecting it was the satisfaction with the current accounting system.Ferreira, LeonorFaria, Ana RitaRUNMurteira, Sara da Luz Benamor2017-10-23T11:41:13Z2017-01-202017-01-20T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfapplication/pdfhttp://hdl.handle.net/10362/24452TID:201716283enginfo: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:RCAAP2024-03-11T04:12:40Zoai:run.unl.pt:10362/24452Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:28:03.253836Repositório 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 The use of “uniform system of accounts for the lodging industry”(usali) in financial reporting in Madeira Archipelago
title The use of “uniform system of accounts for the lodging industry”(usali) in financial reporting in Madeira Archipelago
spellingShingle The use of “uniform system of accounts for the lodging industry”(usali) in financial reporting in Madeira Archipelago
Murteira, Sara da Luz Benamor
USALI
Lodging industry
Madeira Archipelago
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
title_short The use of “uniform system of accounts for the lodging industry”(usali) in financial reporting in Madeira Archipelago
title_full The use of “uniform system of accounts for the lodging industry”(usali) in financial reporting in Madeira Archipelago
title_fullStr The use of “uniform system of accounts for the lodging industry”(usali) in financial reporting in Madeira Archipelago
title_full_unstemmed The use of “uniform system of accounts for the lodging industry”(usali) in financial reporting in Madeira Archipelago
title_sort The use of “uniform system of accounts for the lodging industry”(usali) in financial reporting in Madeira Archipelago
author Murteira, Sara da Luz Benamor
author_facet Murteira, Sara da Luz Benamor
author_role author
dc.contributor.none.fl_str_mv Ferreira, Leonor
Faria, Ana Rita
RUN
dc.contributor.author.fl_str_mv Murteira, Sara da Luz Benamor
dc.subject.por.fl_str_mv USALI
Lodging industry
Madeira Archipelago
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
topic USALI
Lodging industry
Madeira Archipelago
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
description This Work Project analyses the adoption of the Uniform System of Accounts for the Lodging Industry in the lodging industry in Madeira Archipelago, one of the most important tourism destinations in Portugal. Through a questionnaire directed to 33 financial managers of hotel establishments of various typologies and classifications, this research analyses, amongst others, the USALI’s adoption rate in the region. The findings indicate that USALI’s adoption rate is rather satisfactory - 61% - and that the decision to adopt the USALI was made mainly by owners/shareholders. The main reason reported by non-adopters for rejecting it was the satisfaction with the current accounting system.
publishDate 2017
dc.date.none.fl_str_mv 2017-10-23T11:41:13Z
2017-01-20
2017-01-20T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/24452
TID:201716283
url http://hdl.handle.net/10362/24452
identifier_str_mv TID:201716283
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
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
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