[PDF] Top 20 Management accounting in Portuguese hotel enterprises : the influence of organizational and cultural factors

... In the literature there may be found several studies that refer the determinants that make one company adopt for some management accounting techniques, supported by the theory ... See full document

... by the theory of contingency that influence the management accounting from a ...hotel. In this study we opted to analyze the organizational and ... See full document

... culture influence the use of management accounting techniques but they didn’t arrive an affirmative answer for the Budgets, but they verified this for Strategic ...majority ... See full document

... between the methods of product valuation considered theoretically most suitable and those effectively used by enterprises according to empirical studies already ...which factors explain ... See full document

... DiMaggio and Powell (1991b) as ‘organizational ...broader and wider levels and that organisations are connected into nonlocal and vertical ...hierarchies. The way this sector is ... See full document

... to the conclusions of other researchers in this ...within the industry. Jones (2008) refers that the Budgeting is the mostly used ...by hotel managers Oliveira et al. ... See full document

... Nowadays the increase in competition within the hotel and lodging industry is becoming more notorious, thus making more relevant the decision making process for man- agers, ... See full document

... may influence MA such as perishable services intangibility, production and use at the same time, heterogeneity and intensity of labor (Downie, 1997; Faria et ...2012). The hotels ... See full document

... compete in a market of new services, the use of the new MA techniques is greater (Zounta & Bekiaris, 2009; Doinea et ...level of competition and the use ... See full document

... (Cadez and Guilding, 2008; Urquidi, 2013; McManus, 2013) influence MA techniques adopted by companies ...(2013), the strategy used by a hotel, it will influence the MA ...MA ... See full document

... update of our another paper (Gomes et al, 2011) with the objective of characterizing MA in the Portuguese hotel enterprises, identifying the techniques ... See full document

... levels of decentralization (below 4). Task specification and specialization appear to be relatively high (above 4) since mean values range from ...for organizational structures in this ... See full document

... determine the influence of aluminium in the amount from about ...on the structure of cast iron treated with cerium mischmetal and subjected to graphitizing ... See full document

... on the surface with the electric arc with the use of the FALTIG 315AC/DC ...apparatus. The single remelting was applied. The treatment parameters were used: amperage ... See full document

... From the analysis, it was found that lands were acquired majorly by inheritance and the resultant effect of this is the fragmentation of land during the acquisition ... See full document

... Abstract: The research was carried with the aim to discover the existence of securing the foremost islands and state border region of the Republic of ... See full document

... on the location of corporate he- adquarters (Brauerhjelm, 2004; Egger, Radulescu, & Strecker, 2013; Klier & Testa, 2002) identifies various factors that influence the decision – ... See full document

... considered the salience of present and potential employees as an audience of the firm’s ...concept of brand equity be expanded to encompass how a firm’s brand, its name ... See full document

... points of view can be found. On the one hand, the perception of 51% of the participants, who consider the Accounting relevant to decision making – as it indicates ... See full document

... behavior. The work on CSR and consumer choice could be a new growth opportunity for ...targets and high consumer awareness through communication could play an important role in successful ... See full document