This paper aims to characterize management accounting techniques at the Portuguese lodging industry, identifying the techniques adopted and the determinants of adopting them and their adequacy for the decision-making ...This paper aims to characterize management accounting techniques at the Portuguese lodging industry, identifying the techniques adopted and the determinants of adopting them and their adequacy for the decision-making process. It is also a purpose to understand the extent to which the industry adopts the Uniform System of Accounts for the Lodging Industry （USALI）. The sample includes 35 hotels, which were analyzed in the years 2009 and 2010. Evidence is found supporting the fact management accounting is a tool incorporated in the daily management practices of hotels and useful to support the decision-making process. The proportion used of traditional management accounting techniques is higher than the proportion of use of contemporary ones. The adoption of these techniques is influenced by the fact of the hotels being subsidiaries of a multinational hotel chain, as well as by their annual turnover. In Portugal, there is a weak use of USALI. It is more used in the large hotels and in hotels with a foreign control. Management accounting supports hotels to improve their performance, thus becoming relevant to analyze management accounting practices used by them, particularly which instruments and techniques. In this context, this study, the first of its kind in Portugal, is justified with the increasing need for accurate and actual information of the accounting practices of the hotels operating in Portugal.展开更多
With the fiercer competition of hotel business, much attention has been paid to hotel brand equity, and particular attention has been given to the concept of hotel brand and ways to improve hotel brand management. In ...With the fiercer competition of hotel business, much attention has been paid to hotel brand equity, and particular attention has been given to the concept of hotel brand and ways to improve hotel brand management. In this paper, the concept of hotel brand and problems in building hotel brand are discussed, and strategies for hotel branding are put forward.展开更多
Hotel management of higher vocational education is a demanding specialty that often involves practice in teaching, while employing action-oriented teaching method can effectively improve students＇ comprehensive profe...Hotel management of higher vocational education is a demanding specialty that often involves practice in teaching, while employing action-oriented teaching method can effectively improve students＇ comprehensive professional ability. In this paper, the author first makes an introduction of action-oriented teaching method, and then analyzes some principles of applying it to hotel management curriculum, and finally, some suggestions are put forward for the design of hotel management curriculum based on action-oriented teaching method.展开更多
文摘This paper aims to characterize management accounting techniques at the Portuguese lodging industry, identifying the techniques adopted and the determinants of adopting them and their adequacy for the decision-making process. It is also a purpose to understand the extent to which the industry adopts the Uniform System of Accounts for the Lodging Industry （USALI）. The sample includes 35 hotels, which were analyzed in the years 2009 and 2010. Evidence is found supporting the fact management accounting is a tool incorporated in the daily management practices of hotels and useful to support the decision-making process. The proportion used of traditional management accounting techniques is higher than the proportion of use of contemporary ones. The adoption of these techniques is influenced by the fact of the hotels being subsidiaries of a multinational hotel chain, as well as by their annual turnover. In Portugal, there is a weak use of USALI. It is more used in the large hotels and in hotels with a foreign control. Management accounting supports hotels to improve their performance, thus becoming relevant to analyze management accounting practices used by them, particularly which instruments and techniques. In this context, this study, the first of its kind in Portugal, is justified with the increasing need for accurate and actual information of the accounting practices of the hotels operating in Portugal.
文摘With the fiercer competition of hotel business, much attention has been paid to hotel brand equity, and particular attention has been given to the concept of hotel brand and ways to improve hotel brand management. In this paper, the concept of hotel brand and problems in building hotel brand are discussed, and strategies for hotel branding are put forward.
文摘Hotel management of higher vocational education is a demanding specialty that often involves practice in teaching, while employing action-oriented teaching method can effectively improve students＇ comprehensive professional ability. In this paper, the author first makes an introduction of action-oriented teaching method, and then analyzes some principles of applying it to hotel management curriculum, and finally, some suggestions are put forward for the design of hotel management curriculum based on action-oriented teaching method.
