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Publicação
Management accounting practices in the Portuguese lodging industry
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Orientador(es)
Resumo(s)
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.
Descrição
Palavras-chave
Management accounting Lodging industry Uniform system of accounts for the USALI
Contexto Educativo
Citação
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.
Editora
University of Waikato