Knowledge and utilisation of the uniform system of accounts for the lodging industry: evidence from Portugal

Background: Despite the increase in tourism revenues, management in the hospitality industry faces constant challenges for profit maximization. In this way, the aim of this study is to analyze management accounting (MA) research applied to the Portuguese hospitality industry, identifying all the practices mentioned by authors studying the same theme in the rest of the world. Methods: fifty-two studies were obtained and used between 2010 and 2021 for data assessment through bibliometric review, which involved both quantitative and qualitative methods of analysis. To achieve the objectives, studies were selected according to the MA practices identified by several authors for the global hospitality industry. Results: the results highlight the importance of increasing research on MA practices in the hospitality industry to empower management and smooth out the differences between their use. Currently, the emphasis is on hotel ratios and indicators, budgeting, and benchmarking. Conclusions: The adoption of MA practices is decisive for the success of hotel companies. This study evidenced the increasing use of some hotel MA practices over the years and made it possible to assess the development of these practices in Portugal, since to date no other author has produced a bibliometric review on this topic.

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Management Accounting Practices in the Hospitality Industry: The Portuguese Background

Campos

Gomes

Cardoso

et al. 2022

IJFS

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The Impact of Online Learning on Business and Economics Students’ Motivation During the Covid-19 Pandemic

Machado,

Brasão,

Marques

et al. 2024

Business: Theory and Practice

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This study aims to contribute to the knowledge about the impact of online education, induced by the Covid-19 pandemic, on the motivation of business and economics students. A survey was conducted with students from three higher education institutions located in Portugal, during the first semester of 2021, and 221 valid answers were obtained. The main contributions are as follows: online learning in the wake of the Covid-19 pandemic decreased students’ motivation, which is contrary to studies on online learning conducted before the pandemic; an association was found between decreased motivation and sharing housing with pets and many people, for which there was no empirical evidence yet; two main determinants of the learning experience that influence students’ motivation were identified, namely decreased learning and increased difficulty of the assessment process.

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Knowledge and utilisation of the uniform system of accounts for the lodging industry: evidence from Portugal

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Management Accounting Practices in the Hospitality Industry: The Portuguese Background

Management Accounting Practices in the Hospitality Industry: The Portuguese Background

The Impact of Online Learning on Business and Economics Students’ Motivation During the Covid-19 Pandemic

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