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Performance evaluation of small independent hotels through management accounting indicators and ratios

2016Conference object Open access
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dc.contributor.authorCasqueira, Nuno
dc.contributor.authorGomes, Conceição
dc.contributor.authorSantos, Luís Lima
dc.contributor.authorFerreira, Cátia Malheiros
dc.contributor.authorFerreira, Raul Ribeiro
dc.date.accessioned2021-05-27T12:55:24Z
dc.date.available2021-05-27T12:55:24Z
dc.date.issued2016
dc.description.abstractIn order to succeed in a competitive tourism world, several management accounting techniques have been used by hoterliers. Management accounting techniques are connected with the decision-making process. Prior studies related to the characterization of management accounting in the lodging industry in several countries have recognised the ratio and indicators analysis as one of the management accounting techniques. Hotel chains use performance ratios and indicators, because thier management is accordingly with global rules. As in many other European countries, the Portugueses corporate structure directed to the independent hotel managers was conducted to obtain data, and has been submitted to a statistical analysis. In order to characterize the ratios and indicators it was used descritpive statistics. The conclusion shows that despite the importance of some of the operational ratios and indicators they are not being used, which allows some expectations relating to the proposal of a "tableau de bord" adapted to small independent hotels management.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationCasqueira, N., Gomes, C., Santos, L.L., Malheiros, C. & Ferreira, R.R. (2016). Performance evaluation of small independent hotels through management accounting indicators and ratios. F. Dias (Ed.) A pathway for the new generation of tourism research: Proceedings of the EATSA Conference 2016. Grácio Editorpt_PT
dc.identifier.isbn978-989-20-7217-3
dc.identifier.urihttp://hdl.handle.net/10400.8/5806
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherGrácio Editorpt_PT
dc.subjectRatios and indicatorspt_PT
dc.subjectSmall independent hotelspt_PT
dc.subjectManagement accountingpt_PT
dc.titlePerformance evaluation of small independent hotels through management accounting indicators and ratiospt_PT
dc.typeconference object
dspace.entity.typePublication
oaire.citation.endPage652pt_PT
oaire.citation.startPage639pt_PT
oaire.citation.titleEATSA - Euro-Asian Tourism Studies Association Annual Conference, 2nd, Lisbon, Peniche, Coimbra, Portugal, 2016pt_PT
person.familyNameGomes
person.familyNameLima Santos
person.familyNameMalheiros
person.familyNameRibeiro Ferreira
person.givenNameConceição
person.givenNameLuís
person.givenNameCátia
person.givenNameRaul
person.identifier1269004
person.identifier.ciencia-idDA19-611B-AFAB
person.identifier.ciencia-id1A1E-830E-DF42
person.identifier.ciencia-id6811-92A0-D316
person.identifier.ciencia-id5714-02C3-8D6E
person.identifier.orcid0000-0001-5715-8384
person.identifier.orcid0000-0002-6652-7601
person.identifier.orcid0000-0002-7674-4036
person.identifier.orcid0000-0003-0657-7743
person.identifier.ridF-4413-2017
person.identifier.scopus-author-id57196741324
rcaap.rightsopenAccesspt_PT
rcaap.typeconferenceObjectpt_PT
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relation.isAuthorOfPublication882d100f-c74a-4209-b7ae-cd9d619b3ae7
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relation.isAuthorOfPublicationcebb6d44-1cc6-44bc-b29b-0b9e50807319
relation.isAuthorOfPublication.latestForDiscovery4a53901a-3cdd-45ea-a0b1-ab33ae99023e

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