The relationship between the management accounting techniques and the decision making in Portuguese hotels

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

http://hdl.handle.net/10400.8/1264

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Authors

Arroteia, Nuno

Santos, Luís Lima

Gomes, Conceição

Abstract(s)

This 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.

Keywords

Management accounting Decision making Lodging industry Portuguese hotels

URI

http://hdl.handle.net/10400.8/1264

Citation

Arroteia N, Santos LL Gomes C. «The relationship between the management accounting techniques and the decision making in Portuguese hotels», in Proceedings Book of 6th International Tourism Congress. Escola Superior de Turismo e Tecnologia do Mar, do Instituto Politécnico de Leiria, ISBN: 978-989-97395-1-2, Peniche, novembro de 2013.