Conhecimento e utilização dos instrumentos associados à filosofia lean : estudo empírico na indústria hoteleira em Portugal
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2022
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O objetivo geral do presente estudo é contribuir para o conhecimento sobre as ferramentas
associadas à gestão Lean, conhecendo sobre as suas associações entre as características dos
hotéis e entre ascaracterísticas dos responsáveis financeiros de um conjunto de hotéis, em
Portugal. Para este fim, foram delineados dois objetivos específicos para esta investigação:
analisar a taxade conhecimento sobre as ferramentas de gestão Lean e a sua associação com as
característicasdos responsáveis financeiros; e analisar a taxa de utilização destas ferramentas e
a suaassociação com as características dos hotéis. Relativamente ao método de recolha de
dados, traduziu-se no desenvolvimento de um inquérito online direcionado aos gestores
financeiros de hotéis de 3, 4 e 5 estrelas localizados em Portugal. Obtivemos 126 inquéritos
completos, o que gerou uma taxa de resposta de 24%. Os resultados obtidos desta análise
permitem concluir que existem associações entre ascaracterísticas dos responsáveis financeiros
e o conhecimento das ferramentas de gestão Lean,confirmando estatisticamente que a idade, as
qualificações académicas, a área académica e o género influenciam o conhecimento destas
ferramentas. Adicionalmente, os resultados obtidospermitem também provar a existência de
associações entre as características dos hotéis e a utilização das ferramentas de gestão Lean,
nomeadamente a categoria do hotel e a sua dimensão.
The general objective of this study is to contribute to the knowledge about the tools associated with Lean Management, by knowing about their associations among the characteristics of the hotels and among the characteristics of the financial managers of a set of hotels, in Portugal. For this purpose, two specific objectives were outlined for this research: to analyze the rate of knowledge about Lean management tools and their association with the characteristics of the financial managers; and to analyze the rate of use of these tools and their association with the characteristics of the hotels. Regarding the data collection method, it was translated into the development of an online survey directed to the financial managers of 3, 4 and 5 star hotels located in Portugal. We obtained 126 complete surveys, which generated a response rate of 24%. The results obtained from this analysis allow us to conclude that there are associations between the characteristics of the financial managers and the knowledge of Lean management tools, statistically confirming that age, academic qualifications, academic area and gender influence the knowledge of these tools. Additionally, the results also prove the existence of associations between the characteristics of the hotels and the use of Lean Management tools, namely the hotel category and its size.
The general objective of this study is to contribute to the knowledge about the tools associated with Lean Management, by knowing about their associations among the characteristics of the hotels and among the characteristics of the financial managers of a set of hotels, in Portugal. For this purpose, two specific objectives were outlined for this research: to analyze the rate of knowledge about Lean management tools and their association with the characteristics of the financial managers; and to analyze the rate of use of these tools and their association with the characteristics of the hotels. Regarding the data collection method, it was translated into the development of an online survey directed to the financial managers of 3, 4 and 5 star hotels located in Portugal. We obtained 126 complete surveys, which generated a response rate of 24%. The results obtained from this analysis allow us to conclude that there are associations between the characteristics of the financial managers and the knowledge of Lean management tools, statistically confirming that age, academic qualifications, academic area and gender influence the knowledge of these tools. Additionally, the results also prove the existence of associations between the characteristics of the hotels and the use of Lean Management tools, namely the hotel category and its size.
Descrição
Orientação: Maria João Cardoso Vieira Machado
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, GESTÃO HOTELEIRA, CONTABILIDADE DE GESTÃO, ACCOUNTING, HOTEL MANAGEMENT, MANAGEMENT ACCOUNTING