Management accounting in Portuguese hotel enterprises : update research

Santos, Luís Lima; Gomes, Conceição; Arroteia, Nuno; Almeida, Paulo

http://hdl.handle.net/10400.8/1267

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Abstract(s)

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.

Keywords

Management accounting USALI Contingency theory Lodging industry Portuguese hotels

URI

http://hdl.handle.net/10400.8/1267

Citation

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.