Knowledge and utilization of the Uniform System of Accounts for the Lodging Industry: evidence from Portugal

Machado, Maria; Silva, Miguel Sampaio

doi:10.1504/ijpm.2020.10030910

Cited by 2 publications

(2 citation statements)

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“…"Budgeting" ranked second and, in agreement with (Brito 2014;Faria et al 2015), the results validate the studies of Lima Santos et al (2012Santos et al ( , 2014 and Faria et al (2018a), stating that hotel companies widely use this practice, which also appears associated with the use of USALI according to Gomes et al (2015), Nunes and Machado (2020). Regarding USALI and benchmarking, positioned in the third place, the results are in accordance with the literature reviewed, considering that Lima Santos et al (2018), Nunes and Machado (2020), Machado and Nunes (2021), and Machado and Silva (2021) show that USALI is widely used in hospitality, allowing to measure performance and make comparisons between companies; additionally, benchmarking, constantly associated with USALI, is a common practice in Portugal, being widely used by hotel chains, as in the studies of (Casqueira et al 2016;Correia et al 2016;Lima Santos et al 2019;Malheiros et al 2017).…”

Section: Productivity and The Most Prominent Topicssupporting

confidence: 85%

Management Accounting Practices in the Hospitality Industry: The Portuguese Background

Campos

Gomes

Cardoso

et al. 2022

IJFS

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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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Section: Productivity and The Most Prominent Topicssupporting

confidence: 85%

Management Accounting Practices in the Hospitality Industry: The Portuguese Background

Campos

Gomes

Cardoso

et al. 2022

IJFS

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“…The objectives of this study, and the research questions formulated, require the statistical treatment of nominal variables. The associations between these variables were performed using the Chi-Square independence test, as suggested by Nunes and Machado (2020) and Machado and Silva (2021). This test presents the null hypothesis that the variables are independent and, as the alternative hypothesis, that the variables are not independent (Siegel & Castellan, 1988).…”

Section: Methodsmentioning

confidence: 99%

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 utilization of the Uniform System of Accounts for the Lodging Industry: evidence from Portugal

Cited by 2 publications

References 0 publications

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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