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- The perception of management accounting in the Portuguese lodging industryPublication . Santos, Luís Lima; Gomes, Conceição; Arroteia, Nuno; Almeida, PauloThe perception of management accounting (MA) in the management of Portuguese hotels is a very interesting area of research, because it is important to be aware of the needs of hoteliers. Most hotels have been changing their management, so MA has changed too. A lot of MA techniques are concerned with the preparation of specialized information. MA techniques that are currently being used by different types of Portuguese hotels have been studied, and the importance given to them was investigated. One of the conclusions of the research is that MA techniques are used in Portuguese hotels especially for decision-making. A diversified use of MA in Portuguese hotels was found. However, it should be noted that when the decisions are made with the help of the subordinates, there is a greater use of MA techniques.
- The relationship between the management accounting techniques and the decision making in Portuguese hotelsPublication . Arroteia, Nuno; Santos, Luís Lima; Gomes, ConceiçãoThis study examines the hospitality decision makers’ use of management accounting. The making decisions’ process involves several of steps. It is need accurate information for the hotel managers make a good decision. Management accounting (MA) can provide this kind of information. A lot of MA techniques are concerned with the preparation of specialized information. We have studied the MA techniques that are currently being used by different types of Portuguese hotels, and we relate that with the importance that is given to decision making by hotel managers. The sample includes 61 hotels, which were analyzed between 2010 and 2012. We verified that the hotel managers have different behaviors regarding the use of MA techniques, which depends of their opinion about the utility of management accounting.
- Characterization of the financial-economic profile of the Western hotelsPublication . Lima Santos, Luís; Coelho, Júlio; Gomes, Conceição; Arroteia, NunoO turismo é uma das principais actividades da economia mundial, e Portugal, cada vez mais, é considerado um destino turístico de excelência. Para diversificar a oferta turística portuguesa, foram criados alguns pólos de desenvolvimento como, por exemplo, o Pólo de Desenvolvimento Turístico do Oeste. Esta região tem sido alvo dum forte investimento turístico privado, sendo uma das regiões com maior concentração hoteleira do país - verificou-se que na Região Oeste há uma concentração geográfica em termos de unidades hoteleiras e de capacidade, destacando-se os concelhos de Óbidos e de Torres Vedras. Em 2007, a capacidade dos estabelecimentos hoteleiros da Região Oeste era de 5.952 camas, o que representa cerca de 3 % da capacidade do país e 16% da capacidade da região centro. Deste modo, é premente a percepção da situação económico-financeira dos empreendimentos turísticos desta região. Para a realização deste estudo – resultado de uma Bolsa de Investigação Científica - optou-se pela elaboração de um inquérito e pela recolha de diversos dados estatísticos; devido à escassez de respostas ao inquérito, este trabalho baseou-se apenas em dados estatísticos, de modo a permitir a execução duma análise descritiva e comparativa. Devido à dificuldade em obter informações por via do inquérito, não foram atingidos alguns objectivos. Contudo, este trabalho é um ponto de partida para diversos trabalhos futuros, e um alerta, para os responsáveis dos empreendimentos turísticos, da necessidade de divulgar informação, em função do contributo que estes estudos trazem para a comunidade.
- A contabilidade de gestão na indústria hoteleira portuguesaPublication . Arroteia, Nuno; Gomes, Conceição; Lima Santos, Luís
- Determinantes da contabilidade de gestão nas unidades hoteleiras de PortugalPublication . Lima Santos, Luís; Gomes, Conceição; Arroteia, NunoÉ cada vez mais notório o aumento de competitividade entre as unidades hoteleiras. Assim, a tomada de decisões pelos gestores hoteleiros deverá ser optimizada, e uma forma de o fazer será utilizando uma contabilidade de gestão eficaz. Este estudo tem como objectivo caracterizar a contabilidade e controlo de gestão nas unidades hoteleiras de Portugal, identificando as técnicas tradicionais e contemporâneas adoptadas, o conhecimento e adopção do USALI, se os utilizadores da informação estão satisfeitos com a informação de gestão existente, e determinar quais são os factores que influenciam uma unidade hoteleira a adoptar determinadas técnicas de contabilidade de gestão.
- Determinantes da contabilidade de gestão nas unidades hoteleiras de PortugalPublication . Lima Santos, Luís; Gomes, Conceição; Arroteia, NunoÉ cada vez mais notório o aumento de competitividade entre as unidades hoteleiras. Assim, a tomada de decisões pelos gestores hoteleiros deverá ser optimizada, e uma forma de o fazer será utilizando uma contabilidade de gestão eficaz. Este estudo tem como objectivo caracterizar a contabilidade e controlo de gestão nas unidades hoteleiras de Portugal, identificando as técnicas tradicionais e contemporâneas adoptadas, o conhecimento e adopção do USALI, se os utilizadores da informação estão satisfeitos com a informação de gestão existente, e determinar quais são os factores que influenciam uma unidade hoteleira a adoptar determinadas técnicas de contabilidade de gestão.
- Management accounting in Portuguese hotel enterprises : update researchPublication . Lima Santos, Luís; Gomes, Conceição; Arroteia, Nuno; Almeida, PauloManagement accounting (MA) techniques have evolved in the recent years in the various companies. We have studied the MA techniques that are currently being used by different types of hotels. The sample includes 61 hotels, which were analyzed between 2010 and 2012. MA is a tool incorporated in the daily management practices of Portuguese hotels. However, we verified that the hotels have different behaviors in this area, which entailed a comprehensive study on the causes of this diversity. We applied the contingency theory to explain our findings, because this theory is based on the premise that the MA techniques are not used equally by all organizations.
- Management accounting in Portuguese hotel enterprises : the influence of organizational and cultural factorsPublication . Gomes, Conceição; Arroteia, Nuno; Lima Santos, LuísManagement accounting has evolved in order to respond to the increasing challenges imposed by the hotel and lodging industry This study as the objective of characterizing management accounting in the Portuguese lodging industry, particularly in hotels, identifying the techniques adopted, the deepness of their use, and understand the extent to which the industry adopts and use the Uniform System of Accounts for the Lodging Industry (USALI). It is also objective of the study to identify organizational structure and culture factors that influence management accounting, applying the contingency theory.
- Management accounting practices in the Portuguese lodging industryPublication . Lima Santos, Luís; Gomes, Conceição; Arroteia, NunoThis paper aims to characterize management accounting techniques at the Portuguese lodging industry, identifying the techniques adopted and the determinants of adopting them and their adequacy for the decision-making process. It is also a purpose to understand the extent to which the industry adopts the Uniform System of Accounts for the Lodging Industry (USALI). The sample includes 35 hotels, which were analyzed in the years 2009 and 2010. Evidence is found supporting the fact management accounting is a tool incorporated in the daily management practices of hotels and useful to support the decision-making process. The proportion used of traditional management accounting techniques is higher than the proportion of use of contemporary ones. The adoption of these techniques is influenced by the fact of the hotels being subsidiaries of a multinational hotel chain, as well as by their annual turnover. In Portugal, there is a weak use of USALI. It is more used in the large hotels and in hotels with a foreign control. Management accounting supports hotels to improve their performance, thus becoming relevant to analyze management accounting practices used by them, particularly which instruments and techniques. In this context, this study, the first of its kind in Portugal, is justified with the increasing need for accurate and actual information of the accounting practices of the hotels operating in Portugal.
- Management accounting practices in the Portuguese lodging industryPublication . Lima Santos, Luís; Gomes, Conceição; Arroteia, NunoPurpose - This paper aims to characterize management accounting techniques at the Portuguese lodging industry, identifying the techniques adopted and the determinants of adopting them and their adequacy for the decision-making process. It is also a purpose to understand the extent to which the industry adopts the Uniform System of Accounts for the Lodging Industry. Design/methodology/approach - The sample includes 35 hotels, which were analyzed in the years 2009 and 2010. Findings – Evidence is found supporting the fact management accounting is a tool incorporated in the daily management practices of hotels and useful to support the decision making process. The proportion used of traditional management accounting techniques is higher than the proportion of use of contemporary ones. The adoption of these techniques is influenced by the fact of the hotels being subsidiaries of a multinational hotel chain, as well as by their annual turnover. In Portugal, there is a weak use of USALI. It is more used in the large hotels and in hotels with a foreign control. Originality/Value – Management accounting supports hotels to improve their performance, thus becoming relevant to analyze management accounting practices used by them, particularly which instruments and techniques. In this context, this study, the first of its kind in Portugal, is justified with the increasing need for accurate and actual information of the accounting practices of the hotels operating in Portugal.