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The perception of management accounting in the Portuguese lodging industry
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Orientador(es)
Resumo(s)
The 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.
Descrição
Palavras-chave
Management accounting Decision making Lodging industry Hospitality management
Contexto Educativo
Citação
Santos LL, Gomes C, Arroteia N, Almeida P. «The perception of management accounting In the Portuguese lodging industry», in Reading book of 16th annual international conference of GBATA “Managing in an interconnected world: pioneering business and technology excellence”, ISBN: 1-932917-10-1, Baku (Azerbaijão), julho de 2014.