Repository logo
 
Publication

Management accounting in Portuguese hotel enterprises : update research

dc.contributor.authorSantos, Luís Lima
dc.contributor.authorGomes, Conceição
dc.contributor.authorArroteia, Nuno
dc.contributor.authorAlmeida, Paulo
dc.date.accessioned2015-01-27T11:23:56Z
dc.date.available2015-01-27T11:23:56Z
dc.date.issued2013
dc.description.abstractManagement accounting (MA) techniques have evolved in the recent years in the various companies. We have studied the MA techniques that are currently being used by different types of hotels. The sample includes 61 hotels, which were analyzed between 2010 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.por
dc.identifier.citationSantos LL, Gomes C, Arroteia N, Almeida P. «Management accounting in Portuguese hotel enterprises – update research», in Reading book of 15th annual international conference of GBATA “Globalizing businesses for the next century: visualizing and developing contemporary approaches to harness future opportunities”, ISBN: 1-932917-09-8, Helsinki (Finlândia), julho de 2013.por
dc.identifier.isbn1-932917-09-8
dc.identifier.urihttp://hdl.handle.net/10400.8/1267
dc.language.isoengpor
dc.relation.publisherversionhttp://gbata.org/wp-content/uploads/2013/06/GBATA_2013_Readings_Book.pdfpor
dc.subjectManagement accountingpor
dc.subjectUSALIpor
dc.subjectContingency theorypor
dc.subjectLodging industrypor
dc.subjectPortuguese hotelspor
dc.titleManagement accounting in Portuguese hotel enterprises : update researchpor
dc.typeconference object
dspace.entity.typePublication
person.familyNameLima Santos
person.familyNameGomes
person.familyNameArroteia
person.familyNameAlmeida
person.givenNameLuís
person.givenNameConceição
person.givenNameNuno
person.givenNamePaulo
person.identifier1269004
person.identifier.ciencia-id1A1E-830E-DF42
person.identifier.ciencia-idDA19-611B-AFAB
person.identifier.ciencia-id4A1F-A8CE-A5AE
person.identifier.orcid0000-0002-6652-7601
person.identifier.orcid0000-0001-5715-8384
person.identifier.orcid0000-0002-8812-511X
person.identifier.orcid0000-0002-4797-2128
person.identifier.ridF-4413-2017
person.identifier.scopus-author-id57196741324
rcaap.rightsopenAccesspor
rcaap.typeconferenceObjectpor
relation.isAuthorOfPublication882d100f-c74a-4209-b7ae-cd9d619b3ae7
relation.isAuthorOfPublication4a53901a-3cdd-45ea-a0b1-ab33ae99023e
relation.isAuthorOfPublication090ffac2-acc2-42f5-9b0f-fba5a370543a
relation.isAuthorOfPublicationc07f3721-624d-4e31-83eb-62c9ffbf5cba
relation.isAuthorOfPublication.latestForDiscovery090ffac2-acc2-42f5-9b0f-fba5a370543a

Files

Original bundle
Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
15th GBATA_2013.pdf
Size:
98.9 KB
Format:
Adobe Portable Document Format
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.32 KB
Format:
Item-specific license agreed upon to submission
Description: