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Publicação
Management accounting practices in the Portuguese lodging industry
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Orientador(es)
Resumo(s)
Nowadays the increase in competition within the hotel and lodging industry is
becoming more notorious, thus making more relevant the decision making process for managers,
concerning the effective use of accounting tools to provide the necessary framework
of information for their decisions. This study has 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.
Descrição
Palavras-chave
Management accounting Lodging industry Uniform system of accounts for the lodging industry USALI
Contexto Educativo
Citação
In: European Journal of Tourism, Hospitality and Recreation. Vol. I, Issue 1, pp. 110-125, 2010.