Utilize este identificador para referenciar este registo: http://hdl.handle.net/10400.8/1267
Título: Management accounting in Portuguese hotel enterprises : update research
Autor: Santos, Luís Lima
Gomes, Conceição
Arroteia, Nuno
Almeida, Paulo
Palavras-chave: Management accounting
Contingency theory
Lodging industry
Portuguese hotels
Data: 2013
Citação: Santos LL, Gomes C, Arroteia N, Almeida P. «Management accounting in Portuguese hotel enterprises – update research», in Reading book of 15th annual international conference of GBATA “Globalizing businesses for the next century: visualizing and developing contemporary approaches to harness future opportunities”, ISBN: 1-932917-09-8, Helsinki (Finlândia), julho de 2013.
Resumo: Management accounting (MA) techniques have evolved in the recent years in the various companies. We have studied the MA techniques that are currently being used by different types of hotels. The sample includes 61 hotels, which were analyzed between 2010 and 2012. MA is a tool incorporated in the daily management practices of Portuguese hotels. However, we verified that the hotels have different behaviors in this area, which entailed a comprehensive study on the causes of this diversity. We applied the contingency theory to explain our findings, because this theory is based on the premise that the MA techniques are not used equally by all organizations.
URI: http://hdl.handle.net/10400.8/1267
ISBN: 1-932917-09-8
Versão do Editor: http://gbata.org/wp-content/uploads/2013/06/GBATA_2013_Readings_Book.pdf
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