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The adoption of USAR: Case study of a microenterprise in the restaurant industry

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dc.contributor.authorCampos, Filipa
dc.contributor.authorSantos, Luís Lima
dc.contributor.authorGomes, Conceição
dc.date.accessioned2023-04-17T14:12:40Z
dc.date.available2023-04-17T14:12:40Z
dc.date.issued2023
dc.description.abstractThe restaurant industry has evolved positively, recording historical highs in the economy of several countries until 2020, such as Macao (China), Jordan, Spain and Croatia (World Tourism Organisation, 2021). However, academic studies in this sector have not followed this evolution, leaving gaps in the theoretical information available to academics and managers. In addition, given the high fixed costs characteristic of the restaurant industry, the intensive labour (Moser, 2002) and the poor knowledge of managers (Sardo, Serrasqueiro and Alves, 2018, Campos et al., 2022) about administration can influence the success of businesses. Thus, it is urgent to create strategies to help managers make supported decisions; therefore, this study’s objective is to implement the Uniform System of Accounts for Restaurants (USAR) in a restaurant microenterprise in Portugal through a qualitative methodology – Case Study. The most appropriate method is the case study’s unique exploratory type. The authors used several sources of evidence to obtain the results, which underline the importance of the adapted implementation of the USAR to the restaurant reality. Several detailed supporting schedules present in this accounting system were adopted and others were adapted according to the needs of the object of study. This research contributes to the development of information regarding management accounting and the restaurant industry, which until today is poorly developed (Lima Santos et al., 2016, Sardo, Serrasqueiro and Alves, 2018), for instance, the low use of financial indicators and metrics (Heo, 2017); moreover, it is suggested to apply the USAR not only in enterprises with similar dimensions but also in enterprises with different dimensions and characteristics, to generalise the results obtained here.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationCampos, F., Santos, L.L., & Gomes, C. (2022, September 22-24). The adoption of USAR: Case study of a microenterprise in the restaurant industry [paper presentation]. In Conference proceedings of The 10th International Scientific Conference "Finance, Economics and Tourism" (FET 2022), Pula, Istria, Croatia, EUpt_PT
dc.identifier.isbn978-953-377-007-9
dc.identifier.urihttp://hdl.handle.net/10400.8/8396
dc.language.isoengpt_PT
dc.publisherFaculty of Economics and Tourism of the University of Pulapt_PT
dc.relationCentre for Tourism Research, Development and Innovation
dc.subjectManagement accountingpt_PT
dc.subjectRestaurant managementpt_PT
dc.subjectUniform system of accounts for restaurantspt_PT
dc.subjectUSARpt_PT
dc.titleThe adoption of USAR: Case study of a microenterprise in the restaurant industrypt_PT
dc.typeconference object
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.endPage444pt_PT
oaire.citation.startPage421pt_PT
oaire.citation.titleFET 2022 - International Scientific Conference “Finance, Economics and Tourism, 10th, September 22-24, Pula, Istria, Croatia, EUpt_PT
oaire.fundingStream6817 - DCRRNI ID
person.familyNameCampos
person.familyNameLima Santos
person.familyNameGomes
person.givenNameFilipa Alexandra Gomes de
person.givenNameLuís
person.givenNameConceição
person.identifier1269004
person.identifier.ciencia-idFA10-3BC8-DBCC
person.identifier.ciencia-id1A1E-830E-DF42
person.identifier.ciencia-idDA19-611B-AFAB
person.identifier.orcid0000-0002-1954-3940
person.identifier.orcid0000-0002-6652-7601
person.identifier.orcid0000-0001-5715-8384
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.typeconferenceObjectpt_PT
relation.isAuthorOfPublication0390fb36-8306-49e1-b173-d69d8f08de3a
relation.isAuthorOfPublication882d100f-c74a-4209-b7ae-cd9d619b3ae7
relation.isAuthorOfPublication4a53901a-3cdd-45ea-a0b1-ab33ae99023e
relation.isAuthorOfPublication.latestForDiscovery0390fb36-8306-49e1-b173-d69d8f08de3a
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