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The influence of the environmental and organizational factors in the management accounting of the Portuguese hotels
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Orientador(es)
Resumo(s)
This article presents an overview of the development of Management accounting (MA) in Portuguese hospitality industry. So, we have analyzed the MA techniques that are currently being used by different types of hotels. The sample includes 61 hotels, which were analyzed in the years 2010, 2011 and 2012. MA is a tool incorporated in the daily management practices of Portuguese hotels. However, we verified that the hotels have different behaviors in this area, which entailed a comprehensive study on the causes of this diversity. We applied the contingency theory to explain our findings, because this theory is based on the premise that the MA techniques are not used equally by all organizations. The findings indicate that the intensity of competition, perceived environmental uncertainty, decentralization, formalization and standardization influence the MA techniques in a hotel.
Descrição
Palavras-chave
Management accounting Lodging industry Portuguese hotels Contingency theory
Contexto Educativo
Citação
Gomes C, Santos LL, Arroteia N. «The influence of the environmental and organizational factors in the management accounting of the Portuguese hotels», in Actas del VII Congreso Iberoamericano de Contabilidad de Gestión y IX Congreso Iberoamericano de Administración Empresarial y Contabilidad, ISBN: 978-84-695-7256-6, Valencia (Espanha), julho de 2013.