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The relationship between the management accounting techniques and the decision making in Portuguese hotels
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Orientador(es)
Resumo(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.
Descrição
Palavras-chave
Management accounting Decision making Lodging industry Portuguese hotels
Contexto Educativo
Citação
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.