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/10400.8/1172
Resumo: Nowadays it is becoming more notorious the increase in competition within the hotel and lodging industry, thus making more relevant the decision making process for managers, in what concerns the effective use of accounting tools to provide the necessary framework of information for their decisions. This study as 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 theUSALINowadays it is becoming more notorious the increase in competition within the hotel and lodging industry, thus making more relevant the decision making process for managers, in what concerns the effective use of accounting tools to provide the necessary framework of information for their decisions. This study as 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.University of WaikatoIC-OnlineSantos, Luís LimaGomes, ConceiçãoArroteia, Nuno2014-12-12T14:39:33Z20102010-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.8/1172engSantos LL, Gomes C, Arroteia N. «Management accounting practices in the Portuguese lodging industry», in the Proceedings Book of 4th New Zealand Management Accounting Conference. University of Waikato. Auckland (Nova Zelândia), novembro de 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:RCAAP2024-01-17T15:42:31Zoai:iconline.ipleiria.pt:10400.8/1172Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T01:45:54.151723Repositório 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
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
USALI
topic Management accounting
Lodging industry
Uniform system of accounts for the
USALI
description Nowadays it is becoming more notorious the increase in competition within the hotel and lodging industry, thus making more relevant the decision making process for managers, in what concerns the effective use of accounting tools to provide the necessary framework of information for their decisions. This study as 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
2014-12-12T14:39:33Z
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/10400.8/1172
url http://hdl.handle.net/10400.8/1172
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Santos LL, Gomes C, Arroteia N. «Management accounting practices in the Portuguese lodging industry», in the Proceedings Book of 4th New Zealand Management Accounting Conference. University of Waikato. Auckland (Nova Zelândia), novembro de 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.publisher.none.fl_str_mv University of Waikato
publisher.none.fl_str_mv University of Waikato
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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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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