Management accounting in Portuguese hotel enterprises : the influence of organizational and cultural factors

Abstract

Management accounting has evolved in order to respond to the increasing challenges imposed by the hotel and lodging industry This study as the objective of characterizing management accounting in the Portuguese lodging industry, particularly in hotels, identifying the techniques adopted, the deepness of their use, and understand the extent to which the industry adopts and use the Uniform System of Accounts for the Lodging Industry (USALI). It is also objective of the study to identify organizational structure and culture factors that influence management accounting, applying the contingency theory