Re-defining Domestic Tourism in the New Normal: A literature Review

Mkwizu, Kezia H.

doi:10.1145/3503491.3503496

Cited by 1 publication

(1 citation statement)

References 9 publications

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“…This methodology was adopted to collect relevant data to achieve interesting results on the topic under study, such as the studies developed by Iloranta (2022), Mkwizu (2021), and Campos et al (2022). Table 1 shows the number of words before and after the application of Zipf's 1st Law-extraction of stop words.…”

Section: Data Analysis Techniques and Proceduresmentioning

confidence: 99%

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: Data Analysis Techniques and Proceduresmentioning

confidence: 99%