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Management accounting practices in the hospitality industry: The Portuguese background

2022Journal article Open access
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dc.contributor.authorCampos, Filipa
dc.contributor.authorGomes, Conceição
dc.contributor.authorCardoso, Lucília
dc.contributor.authorSantos, Luís Lima
dc.date.accessioned2023-01-17T15:27:25Z
dc.date.available2023-01-17T15:27:25Z
dc.date.issued2022
dc.description.abstractBackground: Despite the increase in tourism revenues, management in the hospitality industry faces constant challenges for profit maximization. In this way, the aim of this study is to analyze management accounting (MA) research applied to the Portuguese hospitality industry, identifying all the practices mentioned by authors studying the same theme in the rest of the world. Methods: fifty-two studies were obtained and used between 2010 and 2021 for data assessment through bibliometric review, which involved both quantitative and qualitative methods of analysis. To achieve the objectives, studies were selected according to the MA practices identified by several authors for the global hospitality industry. Results: the results highlight the importance of increasing research on MA practices in the hospitality industry to empower management and smooth out the differences between their use. Currently, the emphasis is on hotel ratios and indicators, budgeting, and benchmarking. Conclusions: The adoption of MA practices is decisive for the success of hotel companies. This study evidenced the increasing use of some hotel MA practices over the years and made it possible to assess the development of these practices in Portugal, since to date no other author has produced a bibliometric review on this topic.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationCampos, Filipa, Conceição Gomes, Lucília Cardoso, and Luís Lima Santos. 2022. Management Accounting Practices in the Hospitality Industry: The Portuguese Background. International Journal of Financial Studies 10: 88. https:// doi.org/10.3390/ijfs10040088pt_PT
dc.identifier.doi10.3390/ijfs10040088pt_PT
dc.identifier.issn2227-7072
dc.identifier.urihttp://hdl.handle.net/10400.8/8012
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherMDPIpt_PT
dc.relationCentre for Tourism Research, Development and Innovation
dc.relation.publisherversionhttps://www.mdpi.com/2227-7072/10/4/88pt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectManagement accounting practicespt_PT
dc.subjectHospitality industrypt_PT
dc.subjectPortugalpt_PT
dc.subjectBibliometric reviewpt_PT
dc.titleManagement accounting practices in the hospitality industry: The Portuguese backgroundpt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.awardTitleCentre for Tourism Research, Development and Innovation
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04470%2F2020/PT
oaire.citation.issue4pt_PT
oaire.citation.titleInternational Journal of Financial Studiespt_PT
oaire.citation.volume10pt_PT
oaire.fundingStream6817 - DCRRNI ID
person.familyNameCampos
person.familyNameGomes
person.familyNameCardoso
person.familyNameLima Santos
person.givenNameFilipa Alexandra Gomes de
person.givenNameConceição
person.givenNameLucília
person.givenNameLuís
person.identifier1269004
person.identifier.ciencia-idFA10-3BC8-DBCC
person.identifier.ciencia-idDA19-611B-AFAB
person.identifier.ciencia-id371D-DCD7-B9D4
person.identifier.ciencia-id1A1E-830E-DF42
person.identifier.orcid0000-0002-1954-3940
person.identifier.orcid0000-0001-5715-8384
person.identifier.orcid0000-0002-9536-5701
person.identifier.orcid0000-0002-6652-7601
person.identifier.ridF-4413-2017
person.identifier.scopus-author-id57196741324
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
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