Management accounting practices in the Portuguese lodging industry

Detalhes bibliográficos
Autor(a) principal: Santos, Luís Lima
Data de Publicação: 2010
Outros Autores: Gomes, Conceição, Arroteia, Nuno
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.8/429
Resumo: Nowadays the increase in competition within the hotel and lodging industry is becoming more notorious, thus making more relevant the decision making process for managers, concerning the effective use of accounting tools to provide the necessary framework of information for their decisions. This study has the purpose of characterizing management accounting techniques in Portugal, identifying the traditional and contemporary techniques, the use of USALI, if the decision makers are satisfied with the information available, and determine which factors influence the industry to adopt a certain technique.
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spelling Management accounting practices in the Portuguese lodging industryManagement accountingLodging industryUniform system of accounts for the lodging industryUSALINowadays the increase in competition within the hotel and lodging industry is becoming more notorious, thus making more relevant the decision making process for managers, concerning the effective use of accounting tools to provide the necessary framework of information for their decisions. This study has the purpose of characterizing management accounting techniques in Portugal, identifying the traditional and contemporary techniques, the use of USALI, if the decision makers are satisfied with the information available, and determine which factors influence the industry to adopt a certain technique.IC-OnlineSantos, Luís LimaGomes, ConceiçãoArroteia, Nuno2011-06-03T15:39:17Z20102010-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.8/429engIn: European Journal of Tourism, Hospitality and Recreation. Vol. I, Issue 1, pp. 110-125, 2010.info: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:RCAAP2024-01-17T15:41:13Zoai:iconline.ipleiria.pt:10400.8/429Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T01:45:28.480159Repositório 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 practices in the Portuguese lodging industry
title Management accounting practices in the Portuguese lodging industry
spellingShingle Management accounting practices in the Portuguese lodging industry
Santos, Luís Lima
Management accounting
Lodging industry
Uniform system of accounts for the lodging industry
USALI
title_short Management accounting practices in the Portuguese lodging industry
title_full Management accounting practices in the Portuguese lodging industry
title_fullStr Management accounting practices in the Portuguese lodging industry
title_full_unstemmed Management accounting practices in the Portuguese lodging industry
title_sort Management accounting practices in the Portuguese lodging industry
author Santos, Luís Lima
author_facet Santos, Luís Lima
Gomes, Conceição
Arroteia, Nuno
author_role author
author2 Gomes, Conceição
Arroteia, Nuno
author2_role author
author
dc.contributor.none.fl_str_mv IC-Online
dc.contributor.author.fl_str_mv Santos, Luís Lima
Gomes, Conceição
Arroteia, Nuno
dc.subject.por.fl_str_mv Management accounting
Lodging industry
Uniform system of accounts for the lodging industry
USALI
topic Management accounting
Lodging industry
Uniform system of accounts for the lodging industry
USALI
description Nowadays the increase in competition within the hotel and lodging industry is becoming more notorious, thus making more relevant the decision making process for managers, concerning the effective use of accounting tools to provide the necessary framework of information for their decisions. This study has the purpose of characterizing management accounting techniques in Portugal, identifying the traditional and contemporary techniques, the use of USALI, if the decision makers are satisfied with the information available, and determine which factors influence the industry to adopt a certain technique.
publishDate 2010
dc.date.none.fl_str_mv 2010
2010-01-01T00:00:00Z
2011-06-03T15:39:17Z
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/10400.8/429
url http://hdl.handle.net/10400.8/429
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv In: European Journal of Tourism, Hospitality and Recreation. Vol. I, Issue 1, pp. 110-125, 2010.
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)
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