Management accounting practices in the Portuguese lodging industry

Santos, Luís Lima; Gomes, Conceição; Arroteia, Nuno

http://hdl.handle.net/10400.8/1172

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Authors

Santos, Luís Lima

Gomes, Conceição

Arroteia, Nuno

Abstract(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.

Keywords

Management accounting Lodging industry Uniform system of accounts for the USALI

URI

http://hdl.handle.net/10400.8/1172

Citation

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.