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- Ascertaining Restaurant Financial Sustainability by Analyzing Menu PerformancePublication . Gomes, Conceição; Malheiros, Cátia; Lima Santos, Luís; Campos, Filipa Alexandra Gomes deThe complexity of companies in the restaurant industry is clear, and various techniques can be used to make decisions. The analysis of performance and the optimization of restaurant menus are considered important, which is why several approaches can be used. The objective of this study is to achieve financial sustainability in the restaurant industry through menu performance analysis and identifying strategies to improve menu profitability. A qualitative methodology of a dual case study was adopted by comparing a restaurant within a hotel and a street restaurant. The results show that for restaurant owners and managers, these approaches are useful, simple, and pertinent for measuring the performance of the restaurant menu and consequently improving results. The originality of this research lies in the fact that three analysis models were applied simultaneously, allowing for an in-depth analysis of the profitability of the menus being analyzed. This study identified the most profitable items for each restaurant and the items that needed to be changed to contribute more to the profitability of the restaurant’s menu, resulting in practical implications. Through theoretical implications, this study corrects the limited knowledge about performance through the restaurant menu, creating a starting point for knowledge spreading to society. In conclusion, this research is one of the first to bridge the gap between theory and practice, taking several approaches to assess restaurant menu performances, which can be useful in restaurants to promote sustainability.
- Monitoring Revenue Management Practices in the Restaurant Industry—A Systematic Literature ReviewPublication . Malheiros, Cátia; Gomes, Conceição; Lima Santos, Luís; Campos, Filipa Alexandra Gomes deThe research of revenue management (RM) practices is widespread in the accom modation sector, but not in the restaurant industry. This study aims to ascertain which RM practices are the most used in the restaurant industry, organizing them by clusters, identifying those that imply profit maximization and describing the challenges of their implementation. Mixed methods were used as the methodology through a systematic literature review, which was submitted to a brief descriptive analysis and content anal ysis. Data were retrieved from the Scopus database, and, using the PRISMA diagram, 70 papers were collected for comprehensive analysis of their content. The results of the studies identified five main areas of RM and 21 practices, some specific to the restaurant industry, with reservations and meal duration management being the most used practices. Reservations have been implemented in many restaurants but are not a reality for all of them. A well-managed meal duration increases restaurant capacity. Furthermore, customer satisfaction implies the success of all other practices since customers must understand and accept the RM practices for their success. As a theoretical implication, this study contributes to the development of research into the RM practices of restaurants, and as practical im plications, restaurant managers should implement the following practices: meal duration management, indicators, and table mix. This study contributes to future research, such as analyzing the relationship between sustainability and RM, applying RM to the beverages department, and including RM in consumer behavior in the context of future crises.
- A contabilidade de gestão na restauração: Estudo de Caso – Implementação do USAR no restaurante O PinotePublication . Campos, Filipa Alexandra Gomes de; Santos, Luís Filipe Marinho Lima; Gomes, Conceição Ilda da SilvaO setor da restauração tem evoluído positivamente ao longo dos anos, registando máximos históricos na economia de vários países até ao início de 2020. Contudo, o desenvolvimento académico tem sido pouco significativo neste setor de atividade. A contabilidade de gestão tem assumido crescente importância na restauração, razão pela qual a presente investigação tem como principal objetivo a implementação do USAR (Uniform System of Accounts for Restaurants), a qual proporciona aos gestores um melhor controlo de rendimentos e custos, através de informações operacionais e financeiras mais detalhadas. A metodologia utilizada é qualitativa optando-se pelo método do estudo de caso único e exploratório que foi concretizado numa microempresa – restaurante O Pinote. Foram estipuladas cinco etapas: formulação das questões de investigação; opção metodológica; recurso a fontes de evidência; procedimentos e análise de dados e caraterização da empresa objeto de estudo. Os resultados suportam a opinião de que a implementação do USAR é benéfica e possibilita uma gestão mais eficaz. O estudo de caso permitiu dar início à implementação do USAR adaptado ao restaurante O Pinote, removendo várias demonstrações auxiliares detalhadas e reduzindo linhas de outras demonstrações. As respostas às questões de investigação confirmam a perceção de que a gestão deve incidir no controlo dos custos, de modo a auxiliar a tomada de decisões com base na informação disponível. O USAR apresenta diversas vantagens, pelo que esta investigação procurou dar um contributo para a adoção de um sistema uniforme de contabilidade adaptado às condições de qualquer empresa de restauração de micro e pequena dimensão. Deste modo, o USAR foi adaptado, através de uma revisão do plano de contas da empresa, do ajuste das demonstrações auxiliares detalhadas e da conceção de um plano de contas analítico. Não obstante, a implementação do USAR noutras empresas dependerá do nível de conhecimento dos gestores e colaboradores.
- Learning preferences in higher education accounting courses in PortugalPublication . Campos, F.; Carvalho, F.; Domingos, R.; Azevedo, G.; Bandeira, A.M.; Góis, C.Generation after generation, learning preferences tend to change and teaching strategies in accounting are increasingly being debated among authors. Understanding how students retain the knowledge that is imparted to them is essential for teachers to develop innovative strategies. Currently, the biggest challenge is to understand the learning preferences of Generation Z students, known as the pragmatic generation. In this regard, the VARK questionnaire (Visual, Aural, Read-Write and Kinesthetic) is one of the most widely used diagnostic tools, allowing teachers to understand students' learning preferences and develop innovative learning practices. Therefore, the main objective of this study is to identify the learning preference profiles of Generation Z students in accounting courses taught in Portugal. The authors adopted a survey methodology using the VARK questionnaire, administered to students from four higher education institutions. The expected results will enable the understanding of the learning modes preferred by students and suggest more effective learning strategies, as well as standardized teaching models when applicable. This study contributes to the expansion of literature in the area of accounting education, allowing teachers who teach accounting courses to understand students' learning preferences and adopt their program content to these preferences. Limitations of the study may include the fact that the VARK questionnaire is considered simplistic by several authors. However, future studies could be developed to analyse the influence of other individual learning traits, such as cognitive control, mental abilities, and personality on student learning and mastery.
- O futuro dos programas de fidelização na hotelaria em Portugal: Um estudo preliminarPublication . Laia, Ana; Campos, Filipa; Fonseca, JúliaObjetivo: Com este trabalho tentou perceber-se a utilidade e pertinência da existência dos programas de fidelização (PF / PF’s) na hotelaria e os desafios que os mesmos enfrentam, nomeadamente a forma como deverão ser revistos e adaptados à nova geração Millennials. Metodologia: Do ponto de vista metodológico, o presente trabalho tem caráter exploratório; foi elaborada uma revisão da literatura baseada numa análise documental, obras escritas, artigos científicos e web-sites direcionados à hotelaria que permitiram uma comparação dos PF´s de 5 cadeias hoteleiras existente em Portugal. Limitações: A pesquisa efetuada trata-se de uma pesquisa preliminar de caráter exploratório que, no futuro, poderá ser desenvolvida. Originalidade: Vários autores comentam a utilidade e pertinência dos programas de fidelização na hotelaria, no entanto, são fundamentais para aumentar a receita dos hotéis e estimular o retorno dos clientes. O seu surgimento provocou uma transformação no mercado do turismo e a ideia inicial era a de presentear hóspedes fiéis com vantagens através da acumulação de pontos. Contudo, os mesmos enfrentam desafios constantes, sendo que o principal, de acordo com a pesquisa, é saber até que ponto os programas existentes terão de ser revistos na sua estrutura mais tradicional, de forma a que se possam adaptar à geração Millennials (Pinto,2018; Teixeira, 2018). Resultados: Da comparação feita aos programas de fidelização das 5 maiores cadeias hoteleiras a operar em Portugal, concluiu-se que se começa a assistir a uma readaptação dos benefícios que estes PF’s oferecem aos seus clientes, de modo a conseguir alcançar a geração Millennials.
- Account for variation by field in publication: Bibliometric databases’ analysis in a Portuguese Higher Education InstitutionPublication . Malheiros, Cátia; Gomes, Conceição; Campos, Filipa; Eurico, SofiaThis study seeks to examine the variation by field in publication practices in a Portuguese Higher Education Institution (HEI), where both research in Social Sciences and in Hard Sciences is conducted. The intention is to raise the issue of the suitability of bibliometrics for the Professors/researchers’ evaluation considering their areas of research, as well as understanding the sort of use they make of these instruments. Different bibliometric Databases were managed to analyze the use given to them by all the researchers in this HEI and to find out the main differences in its use according to the researched field of study. These results might represent a valuable source of information for HEIs in the process of finding the balance between the different procedures and format for the evaluation of researchers, to identify their in/ability to proficiently use these tools and to study the suitability of each tool to different profiles.
- Demystifying neurotourism: An interdisciplinary approach and research agendaPublication . Cardoso, Lucília; Araújo, Arthur; Silva, Rui; Almeida, Giovana Goretti Feijó de; Campos, Filipa; Lima Santos, LuísThe academic discourse surrounding tourism's interdisciplinary approach has long piqued the interest of the scholarly community. More recently, attention has pivoted towards the intersection of neuroscience and neuromarketing within the realm of tourism, giving rise to the concept of “neurotourism”. This emergence requires a comprehensive elucidation of the relevance of neuromarketing and neuroscience to the field of tourism, thereby addressing the imperative to bridge existing knowledge gaps. In light of this, the present paper endeavours to fulfil this objective by synthesizing global research in this domain. The study adopts an interdisciplinary approach, employing a hybrid systematic review methodology that encompasses a literature review encompassing nine key indicators and a bibliometric analysis through co-word analysis of author keywords. In total, our investigation unearthed 45 papers from Scopus, each exploring the application of neuroscience and neuromarketing theories and methods within the context of tourism. Among these, three papers delve into the concept of neurotourism. In this paper, we underscore the deep connection between neuroscience, neuroscientific methodologies, and neuromarketing within the realm of tourism research. The outcomes of this research significantly enhance our comprehension of the current state of neurotourism research, revealing both existing voids and emerging areas of interest. Furthermore, this study introduces a pioneering methodological approach, fusing Scival topic prominence and hybrid systematic review techniques into bibliometric analysis. Ultimately, our findings illuminate a notable research lacuna, presenting a fertile terrain for prospective investigations. Additionally, we deliberate on current trends and propose directions for future research within the neurotourism landscape.
- COVID-19’s impact on the restaurant industryPublication . Gomes, Conceição; Malheiros, Cátia; Campos, Filipa; Lima Santos, LuísThe restaurant industry contributed to the creation of wealth and employment until the end of 2019, when it reached maximum values. However, with the COVID-19 pandemic in early 2020, this sector suffered a very serious economic and employment crisis. The analysis of this situation is imperative to mitigate the consequences for the restaurant industry and to prevent impacts in future crises. The main purpose of the present study is to compare the years 2019 and 2020, analyzing the profitability, payroll costs, headcount, and indebtedness of the restaurants, to verify the COVID-19 pandemic’s impact in Spain and Portugal. Quantitative research was applied, where a descriptive analysis and hypothesis testing were conducted. SABI database was the secondary data source used in this research. The results show that the COVID-19 pandemic has had an impact on profitability, efficiency, and indebtedness in the restaurant industry, being a generalized situation in both countries, in all regions except for Ceuta. The results also confirm the importance of this study for managers and academics since all the variables under study worsened with the COVID-19 pandemic. This study represents a contribution to managers and stakeholders in the restaurant sector by allowing the comparative evaluation of each restaurant with the average of the variables by location and the definition of proactive strategies. Practical implications are proposed to mitigate the effect not only of COVID-19 but also of other pandemics or economic crises that may arise in the future, preparing managers and stakeholders to adapt to change and promoting the financial sustainability of the restaurant industry. It is recommended to increase the disclosure of statistical indicators and financial ratios of free access, which allows the improvement of the analysis of different variables that are important for professionals in the restaurant industry.
- Management accounting in restaurants: Case study: implementation of USAR in ‘O Pinote’ restaurantPublication . Campos, Filipa; Lima Santos, Luís; Gomes, ConceiçãoPurpose: The present research has as object of study a uniform system of accounts used in the restaurant sector. The main objective consists in the implementation of USAR (Uniform System of Accounts for restaurants) through the Case Study in ‘O Pinote’ restaurant, to provide the owners a best preparation of operational and financial information to obtain the success. Theoretical framework: The theoretical basis used to support the research is found in official documents that represent management in restaurants. Design/methodology/approach: The methodology used in this study is divided into the following 3 parts: systematic literature review of various documents on accounting and restaurant management, analysis of USAR and case study applying USAR in ‘O Pinote’ restaurant. Findings: The results sustain that the implementation of control and management systems in the restaurant sector allows for a more effective management. These systems, as is the case of USAR, allow for greater accuracy and detail at the operational and financial level. The case study will allow the implementation of USAR in the ‘O Pinote’ restaurant, and it is expected that it will help the owners to control more effectively their costs and make their decisions based on the information offered. Research, Practical & Social implications. The implementation of USAR has a more real vision of the whole operation and all the financial information and presents advantages. Originality/Value: This study contributes to a management model adapted to the conditions of a micro restaurant business.
- Management accounting practices in the hospitality industry: The Portuguese backgroundPublication . Campos, Filipa; Gomes, Conceição; Cardoso, Lucília; Lima Santos, LuísBackground: Despite the increase in tourism revenues, management in the hospitality industry faces constant challenges for profit maximization. In this way, the aim of this study is to analyze management accounting (MA) research applied to the Portuguese hospitality industry, identifying all the practices mentioned by authors studying the same theme in the rest of the world. Methods: fifty-two studies were obtained and used between 2010 and 2021 for data assessment through bibliometric review, which involved both quantitative and qualitative methods of analysis. To achieve the objectives, studies were selected according to the MA practices identified by several authors for the global hospitality industry. Results: the results highlight the importance of increasing research on MA practices in the hospitality industry to empower management and smooth out the differences between their use. Currently, the emphasis is on hotel ratios and indicators, budgeting, and benchmarking. Conclusions: The adoption of MA practices is decisive for the success of hotel companies. This study evidenced the increasing use of some hotel MA practices over the years and made it possible to assess the development of these practices in Portugal, since to date no other author has produced a bibliometric review on this topic.