Management accounting in Portuguese hotel enterprises : update research

Bibliographic Details
Main Author: Santos, Luís Lima
Publication Date: 2013
Other Authors: Gomes, Conceição, Arroteia, Nuno, Almeida, Paulo
Language: eng
Source: Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
Download full: http://hdl.handle.net/10400.8/1267
Summary: 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.
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spelling Management accounting in Portuguese hotel enterprises : update researchManagement accountingUSALIContingency theoryLodging industryPortuguese hotelsManagement 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.Repositório IC-OnlineSantos, Luís LimaGomes, ConceiçãoArroteia, NunoAlmeida, Paulo2015-01-27T11:23:56Z20132013-01-01T00:00:00Zconference objectinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://hdl.handle.net/10400.8/1267eng1-932917-09-8info:eu-repo/semantics/openAccessreponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiainstacron:RCAAP2025-02-25T15:14:33Zoai:iconline.ipleiria.pt:10400.8/1267Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireinfo@rcaap.ptopendoar:https://opendoar.ac.uk/repository/71602025-05-28T20:53:29.055112Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiafalse
dc.title.none.fl_str_mv Management accounting in Portuguese hotel enterprises : update research
title Management accounting in Portuguese hotel enterprises : update research
spellingShingle Management accounting in Portuguese hotel enterprises : update research
Santos, Luís Lima
Management accounting
USALI
Contingency theory
Lodging industry
Portuguese hotels
title_short Management accounting in Portuguese hotel enterprises : update research
title_full Management accounting in Portuguese hotel enterprises : update research
title_fullStr Management accounting in Portuguese hotel enterprises : update research
title_full_unstemmed Management accounting in Portuguese hotel enterprises : update research
title_sort Management accounting in Portuguese hotel enterprises : update research
author Santos, Luís Lima
author_facet Santos, Luís Lima
Gomes, Conceição
Arroteia, Nuno
Almeida, Paulo
author_role author
author2 Gomes, Conceição
Arroteia, Nuno
Almeida, Paulo
author2_role author
author
author
dc.contributor.none.fl_str_mv Repositório IC-Online
dc.contributor.author.fl_str_mv Santos, Luís Lima
Gomes, Conceição
Arroteia, Nuno
Almeida, Paulo
dc.subject.por.fl_str_mv Management accounting
USALI
Contingency theory
Lodging industry
Portuguese hotels
topic Management accounting
USALI
Contingency theory
Lodging industry
Portuguese hotels
description 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.
publishDate 2013
dc.date.none.fl_str_mv 2013
2013-01-01T00:00:00Z
2015-01-27T11:23:56Z
dc.type.driver.fl_str_mv conference object
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status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.8/1267
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dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 1-932917-09-8
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
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instname_str FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
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repository.name.fl_str_mv Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
repository.mail.fl_str_mv info@rcaap.pt
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