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- 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 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.
- Management accounting in Portuguese hotel enterprises : the influence of organizational and cultural factorsPublication . Lima Santos, Luís; Gomes, Conceição; Arroteia, NunoNowadays the increase in competition within the hotel and lodging industry is becoming more notorious. Management accounting has evolved in order to respond to the increasing challenges imposed by the management and the competitive economy. So, the interest in management accounting within the lodging industry is growing and it is considered useful to support the decision making process. In the literature, there may be found several studies that refer determinants that influence management accounting, supported by the contingency theory. Contingency theories of management accounting have produced new results. Analyzing the contingency theory from a functionalism perspective, management accounting is influenced by external environment, technology, organization structure, organization size, organization strategy and national culture. The present research project has selected as object of study the hotels in Portugal. We opted for the development of a questionnaire at several hotels. The data was subjected to statistical analysis. 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, the degree of satisfaction of management with these techniques and their adequacy for the decision-making process, understand the extent to which the industry adopts and use the Uniform System of Accounts for the Lodging Industry (USALI) and identify the factors that influence management accounting. In relation to this last point, we used contingency theory to examine if there are some factors that influence the Portuguese hotels in its management accounting. We focused our study on the organizational structure and culture factors. According to the results obtained, we have concluded that management accounting in hotel and lodging industry is essentially to make decision and to prepare budgets. Management accounting in Portuguese hotels provides adequate information to hotel managers and it is influenced by factors supported by the contingency theory.
- Management accounting practices in the Portuguese lodging industryPublication . Lima Santos, Luís; Gomes, Conceição; Arroteia, NunoNowadays 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.
- Management accounting practices in the Portuguese lodging industryPublication . Lima Santos, Luís; Gomes, Conceição; Arroteia, NunoNowadays 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.