Utilize este identificador para referenciar este registo: http://hdl.handle.net/10400.8/1263
Título: The perception of management accounting in the Portuguese lodging industry
Autor: Santos, Luís Lima
Gomes, Conceição
Arroteia, Nuno
Almeida, Paulo
Palavras-chave: Management accounting
Decision making
Lodging industry
Hospitality management
Data: 2014
Citação: Santos LL, Gomes C, Arroteia N, Almeida P. «The perception of management accounting In the Portuguese lodging industry», in Reading book of 16th annual international conference of GBATA “Managing in an interconnected world: pioneering business and technology excellence”, ISBN: 1-932917-10-1, Baku (Azerbaijão), julho de 2014.
Resumo: The perception of management accounting (MA) in the management of Portuguese hotels is a very interesting area of research, because it is important to be aware of the needs of hoteliers. Most hotels have been changing their management, so MA has changed too. A lot of MA techniques are concerned with the preparation of specialized information. MA techniques that are currently being used by different types of Portuguese hotels have been studied, and the importance given to them was investigated. One of the conclusions of the research is that MA techniques are used in Portuguese hotels especially for decision-making. A diversified use of MA in Portuguese hotels was found. However, it should be noted that when the decisions are made with the help of the subordinates, there is a greater use of MA techniques.
URI: http://hdl.handle.net/10400.8/1263
ISBN: 1-932917-10-1
Versão do Editor: http://gbata.org/wp-content/uploads/2014/08/GBATA2014-Readings-Book.pdf
Aparece nas colecções:Comunicações em conferências e congressos internacionais

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