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- Restaurants' solvency in Portugal during COVID-19Publication . Gomes, Conceição; Campos, Filipa; Malheiros, Cátia; Santos, Luís LimaThe main purpose of this study is to understand how Portuguese restaurants’ solvency was affected by the COVID-19 pandemic, considering the factors that influence it. Financial information was collected for the years 2019 and 2020 in the SABI database to elaborate a quantitative methodology; a descriptive analysis was used and Pearson’s correlation coefficient, a Paired t-test, a one-way ANOVA test, and a multiple linear regression were used to test the formulated hypotheses. The findings confirm that solvency is affected by several determinants, such as financial autonomy, indebtedness, financial leverage, asset turnover, return on equity, and long-term bank debt. Solvency is influenced positively by financial autonomy and financial leverage. In contrast, solvency is negatively influenced by indebtedness, asset turnover, and long-term bank debt. Additionally, this paper represents the first study, in the restaurant sector in Portugal, which analyses the importance of solvency and its determinants, by facing a normal year with a crisis year. The paper is innovative in terms of knowledge about restaurant solvency behavior in periods of financial crisis and also because the COVID-19 pandemic has added an additional variable to restaurant solvency: short-term bank debt. In terms of theoretical implications, this study provides further insights about the factors influencing solvency in restaurant businesses during periods of a financial crisis. The main practical contributions are linked to improving the leadership skills of restaurant owners and managers to deal with periods of crisis in general, thus improving the solvency of their businesses and decreasing the risks associated with bankruptcy.
- Restaurant management through USAR and USALI: Exploratory approach to similarities and differencesPublication . Campos, Filipa; Santos, Luís Lima; Gomes, ConceiçãoThe tourism sector is key to global economic development. The hotel and restaurant business segments are very relevant for the generation of wealth and employment, so the managers of these companies must have quality information to support their decisions. In this regard, the research subject of this paper is two uniform systems of accounting applicable to the tourism sector and generally accepted in the hotel and restaurant industry. The general objective of this research is to study the USALI (Uniform System of Accounts for the Lodging Industry) and the USAR (Uniform System of Accounts for Restaurants) to provide a simple-to-use analytical basis for managers to gain a competitive advantage. This main objective is underpinned by three specific objectives focused on the study of the practical aspects of these two accounting systems: the analysis of the income statements, the analysis of the detailed auxiliary/supporting schedules and the establishment of structural relationships that will contribute to supporting restaurant managers, whether as a department of a hotel or as an independent business. The methodology used follows an exploratory approach, through the study and analysis of relevant bibliography, which consists of books and articles by various authors and the official documents of the two uniform accounting systems. The results allow us to highlight the main differences between the two systems, which are composed of several detailed auxiliary/supporting schedules. The study evidenced that USAR and USALI provide information with distinct management goals, whereby USAR presents a higher degree of detail and suggests more in-depth operational and financial analyses. The conclusions highlight the importance of USAR and USALI, with USAR contributing to better analysis and performance in the food and beverage department. The main practical contribution of this study results in the perception, for managers, of these two systems as a coherent whole, since the study allows the analysis of both separately and/or through their similarities.
- 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.
- The adoption of USAR: Case study of a microenterprise in the restaurant industryPublication . Campos, Filipa; Santos, Luís Lima; Gomes, ConceiçãoThe restaurant industry has evolved positively, recording historical highs in the economy of several countries until 2020, such as Macao (China), Jordan, Spain and Croatia (World Tourism Organisation, 2021). However, academic studies in this sector have not followed this evolution, leaving gaps in the theoretical information available to academics and managers. In addition, given the high fixed costs characteristic of the restaurant industry, the intensive labour (Moser, 2002) and the poor knowledge of managers (Sardo, Serrasqueiro and Alves, 2018, Campos et al., 2022) about administration can influence the success of businesses. Thus, it is urgent to create strategies to help managers make supported decisions; therefore, this study’s objective is to implement the Uniform System of Accounts for Restaurants (USAR) in a restaurant microenterprise in Portugal through a qualitative methodology – Case Study. The most appropriate method is the case study’s unique exploratory type. The authors used several sources of evidence to obtain the results, which underline the importance of the adapted implementation of the USAR to the restaurant reality. Several detailed supporting schedules present in this accounting system were adopted and others were adapted according to the needs of the object of study. This research contributes to the development of information regarding management accounting and the restaurant industry, which until today is poorly developed (Lima Santos et al., 2016, Sardo, Serrasqueiro and Alves, 2018), for instance, the low use of financial indicators and metrics (Heo, 2017); moreover, it is suggested to apply the USAR not only in enterprises with similar dimensions but also in enterprises with different dimensions and characteristics, to generalise the results obtained here.
- 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.
- Análise comparativa do USALI, USAR e USFRSPublication . Campos, Filipa; Gomes, Conceição; Lima Santos, LuísO presente artigo tem como objeto de estudo três sistemas uniformes de contas aplicáveis ao setor do turismo e de utilização geralmente aceite na hotelaria, na restauração e nos spas. O objetivo geral é estabelecer a comparação entre o USALI (Uniform System of Accounts for the Lodging Industry), o USAR (Uniform System of Accounts for the Restaurants) e o USFRS (Uniform System of Financial Reporting for Spas), de forma a proporcionar uma base de análise para os gestores, no sentido da obtenção de vantagens competitivas. Os objetivos específicos focam-se no estudo da vertente prática dos três sistemas: estrutura, principais aspetos operacionais; e contributos para a gestão. A metodologia utilizada é a pesquisa exploratória, através do método de estudo e análise de bibliografia que inclui, além de artigos de autores diversos, os documentos oficiais que envolvem os três sistemas uniformes de contas. Os resultados permitem destacar as grandes diferenças entre os três sistemas. É um facto que o USAR e o USFRS baseiam-se no USALI, que é considerado um sistema de adoção generalizada, no entanto, os dois primeiros apresentam um maior grau de detalhe e permitem uma análise operacional e financeira mais aprofundada, o que é relevante para a gestão. As conclusões evidenciam a utilidade do USALI e, também, as vantagens do USAR e do USFRS para os gestores, pois permitem análises detalhadas do desempenho da empresa hoteleira e uma visão mais nítida e objetiva das atividades que representam – restauração e spas – sobrelevando a capacidade de adaptação a diferentes contextos.