[PDF] Top 20 Management accounting change in the Portuguese telecommunications industry

... namely the myth of rationality, and hence it adoption may be understood socially as providing legitimacy, resources and stability to organisations and hence, enhancing organisations’ survival prospects (Meyer and ... See full document

... for the study were gathered through interviews held with the managers responsible for management accounting, since we assume they have the information about which we want to collect ... See full document

... Management accounting (MA) change has been the object of intensive dis- cussion and scrutiny, particularly in the last two ...decades. Change has been described as ... See full document

... 61 Portuguese hotels from different ...chains. The annual turnover ranges from 16,000€ to 60,000,000€. We used the Porter’s competitive forces model (Porter, 1985) to analyze the five ... See full document

... that the Budgeting is the commonly wide technique used by hotels, as Uyar and Bilgins (2011) regarding to Turkish ...to the budgeting control process within a hotel, thus remarks that budgets used ... See full document

... p<0,001. The Cronbach alpha coefficients were 0.725 for the power (power forces), which indicates satisfactory internal reliability for the ...construct the variable power, calculated by ... See full document

... An additional conclusion is that, contrasting expectations raised by the low proportion of direct labour in the total cost of production, the companies in the sam[r] ... See full document

... Sciences). In order to characterize the management accounting at the Portuguese lodging industry we utilized the univariate ...analysis. The relationships ... See full document

... Hotel industry is highly customer focused, and faces an intensely competitive market environment (McManus, ...this industry is one of the most important services industries Uyar and Bilgin ...(2011). ... See full document

... constraints the most ...include the balanced scorecard (Aranda & Arellano, 2010; Davis & Albright, 2004), budgetary control systems (Lau & Tan, 1998), profitability reporting (Helliar et ...with ... See full document

... On the variable that study the hierarchical level to which the decision is made, when the value is near of seven, it means that the decision made is done at the level of top ... See full document

... supporting the fact management accounting is a tool incorporated in the daily management practices of hotels and useful to support the decision making ...process. ... See full document

... developed the Break even analysis and the Customer profitability analysis per market ...some management accounting techniques, defending that in order to implement the Customer ... See full document

... of the Tourism and Hotel manage- ment degree at the Polytechnic Institute of Leira – School of Tourism and Maritime Technology (IPL/ESTM), supervised by the teachers of the scientific fields ... See full document

... and the overall functioning of society are dependent on safe, secure, sustainable and affordable ...energy. In recent years the European Union (EU) faced several important energy issues that have ... See full document

... phones in search of information and answers to make our lives ...about the weather, rou- tes, reminders, ...result in a poor customer experience and low customer ...information in this ... See full document

... revenues in Portugal, according to the Portuguese Institute for Cinema and Audiovisuals, selling close 2 million tickets in 3Q14 at an average revenue per ticket of ...screens in total, ... See full document

... for the same definition are broadly used in bibliography as a strong vehicle to promote the active or cooperative ...to the classroom, to support perennial remembrance, and to give direct and ... See full document

... towards the understanding of international trade have been changing too. In the past, it was important to perform tasks in close proximity, because transportation and communication costs were ... See full document

... [r] ... See full document