Document details

Management accounting practices in the Portuguese lodging industry

Author(s): Santos, Luís Lima cv logo 1 ; Gomes, Conceição cv logo 2 ; Arroteia, Nuno cv logo 3

Date: 2010

Persistent ID: http://hdl.handle.net/10400.8/429

Origin: IC-online

Subject(s): Management accounting; Lodging industry; Uniform system of accounts for the lodging industry; USALI


Description
Nowadays the increase in competition within the hotel and lodging industry is becoming more notorious, thus making more relevant the decision making process for managers, concerning the effective use of accounting tools to provide the necessary framework of information for their decisions. This study has the purpose of characterizing management accounting techniques in Portugal, identifying the traditional and contemporary techniques, the use of USALI, if the decision makers are satisfied with the information available, and determine which factors influence the industry to adopt a certain technique.
Document Type Article
Language English
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    Financiadores do RCAAP

Fundação para a Ciência e a Tecnologia Universidade do Minho   Governo Português Ministério da Educação e Ciência Programa Operacional da Sociedade do Conhecimento EU