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Management accounting in Portuguese hotel enterprises : the influence of organizational and cultural factors
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Orientador(es)
Resumo(s)
Management accounting has evolved in order to respond to the increasing challenges imposed by the hotel and
lodging industry This study as the objective of characterizing management accounting in the Portuguese
lodging industry, particularly in hotels, identifying the techniques adopted, the deepness of their use, and
understand the extent to which the industry adopts and use the Uniform System of Accounts for the Lodging
Industry (USALI). It is also objective of the study to identify organizational structure and culture factors that
influence management accounting, applying the contingency theory.
Descrição
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Contexto Educativo
Citação
Gomes C, Arroteia N, Santos LL. «Management accounting in Portuguese hotel enterprises: the influence of organizational and cultural factors», in the Refereed Conference Readings Book, pp 331-338, ISBN 1-932917-07-1. GBATA 13th Annual International Conference. Istanbul (Turquia), julho de 2011.