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USALI adapted to the small independent hotels

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dc.contributor.authorCorreia, Henrique
dc.contributor.authorSantos, Luís Lima
dc.contributor.authorGomes, Conceição
dc.contributor.authorFerreira, Raul Ribeiro
dc.date.accessioned2021-05-27T12:18:00Z
dc.date.available2021-05-27T12:18:00Z
dc.date.issued2016
dc.description.abstractA set of management accounting techniques has been used by hoteliers in order to aptimize decision making processes by hotel managers, as it is crucial for success on a global scale. Prior studies related to the characterization of management accounting in the lodging industry in several countries have recognized the Uniform System of Accounts on Lodging Industry (USALI) as one of the management accounting techniques. USALI is a powerful management accounting technique in the means that allows the standardization and comparability of information. Nevertheless, USALI has had a higher degree of utilization in the hotel chains given that it is used to support the information processing. It is known that in many countries, including Portugal, corporate structure is composed by micro and small enterprises. Thus the aim of this paper was to understand the contribution of the USALI in the small independent hotels, through of a USALI adjusted. The first step of this study was to analyse the Portuguese case by conducting a survey to obtain data, which has been submitted to a statistical analysis. It was concluded in relation to operating departments, the most frequently used are: "Rooms" and "Food & Beverage" (F&B). It will be necessary to reduce a lot of items and schedules to adapt the USALI for small independent hotels.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationCorreia, H., Santos, L.L., Gomes, C. & Ferreira, R.R. (2016). USALI adapted to the small independent hotels. 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/10400.8/5805
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherGrácio Editorpt_PT
dc.subjectUSALIpt_PT
dc.subjectSmall independent hotelspt_PT
dc.subjectManagement accountingpt_PT
dc.titleUSALI adapted to the small independent hotelspt_PT
dc.typeconference object
dspace.entity.typePublication
oaire.citation.endPage638pt_PT
oaire.citation.startPage621pt_PT
oaire.citation.titleEATSA - Euro-Asian Tourism Studies Association Annual Conference, 2nd, Lisbon, Peniche, Coimbra, Portugal, 2016pt_PT
person.familyNameLima Santos
person.familyNameGomes
person.familyNameRibeiro Ferreira
person.givenNameLuís
person.givenNameConceição
person.givenNameRaul
person.identifier1269004
person.identifier.ciencia-id1A1E-830E-DF42
person.identifier.ciencia-idDA19-611B-AFAB
person.identifier.ciencia-id5714-02C3-8D6E
person.identifier.orcid0000-0002-6652-7601
person.identifier.orcid0000-0001-5715-8384
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.isAuthorOfPublication4a53901a-3cdd-45ea-a0b1-ab33ae99023e
relation.isAuthorOfPublicationcebb6d44-1cc6-44bc-b29b-0b9e50807319
relation.isAuthorOfPublication.latestForDiscovery4a53901a-3cdd-45ea-a0b1-ab33ae99023e

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