Determinantes de contabilidade de gestão nos estabelecimentos hoteleiros de Cabo Verde
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2013
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O presente estudo tem como objetivo identificar a situação dos estabelecimentos hoteleiros cabo-verdianos em relação a contabilidade de gestão. Identifica-se as técnicas tradicionais e contemporâneas adotadas e os motivos que estiveram na base da adoção das técnicas de contabilidade de gestão utilizadas nos estabelecimentos hoteleiros cabo-verdianos, bem como as mudanças ou alterações ocorridas nos últimos cinco anos e conhecer os fatores que originaram essas mudanças. Para atingir o objetivo proposto foi feita a revisão da literatura e a recolha de dados através de um questionário enviado via correio eletrónico aos 79 estabelecimentos hoteleiros de Cabo Verde de 3 a 5 estrelas pelo que foi recebido em tempo útil, 27 respostas, correspondendo a 34,18%. Através da revisão da literatura averiguou-se que a contabilidade de gestão tem sofrido várias alterações de forma a responder as mudanças do meio envolvente onde as empresas estão inseridas, isto é, atualmente as organizações estão inseridas num mercado muito competitivo e em constante alterações. De acordo com os resultados obtidos verificou-se que dos 27 estabelecimentos hoteleiros inquiridos, 14 dispõe de contabilidade de gestão. Concluiu-se que as técnicas tradicionais de contabilidade de gestão são as mais utilizadas nos estabelecimentos hoteleiros analisados. No que diz respeito as técnicas contemporâneas de gestão verificou-se que estás estão a ser poucas utilizadas e que os estabelecimentos hoteleiros as utilizam, mas em simultâneo com as técnicas tradicionais. Verificou-se também que em 78,6% dos estabelecimentos hoteleiros que dispõe que contabilidade de gestão ocorreram mudanças ao nível das técnicas de contabilidade de gestão utilizadas nos últimos cinco anos.
The objectives of the present study are to identify the accounting situation of the hotel sector in Cape Verde. The kind of accounting techniques adopted and the motives that were the basis of adoption of management accounting techniques used in hotels sector Cape Verdeans, as well as changes or adjustments happened in the last five years and know the factors that originated these changes. To achieve the proposed objectives it has been made a literature review and a data collection through a survey, which was sent by email to 79 Cape Verdeans hotels certified from three to five stars. The 34.18% [27 hotels] completed the survey. According to the results it was found that only in 14 hotels, which had completed the survey previously, are making accounting management. It was also been concluded that traditional accounting techniques are most used than the current ones in the hotels analyzed. About the more contemporary techniques it has been verified that they are being implemented slowly and the hotels which make use of them they do in simultaneity with traditional techniques. It was also been verified that in 78.6% of hotel establishments which provides that accounting management changes occurred at the level of accounting management techniques used in the past five years.
The objectives of the present study are to identify the accounting situation of the hotel sector in Cape Verde. The kind of accounting techniques adopted and the motives that were the basis of adoption of management accounting techniques used in hotels sector Cape Verdeans, as well as changes or adjustments happened in the last five years and know the factors that originated these changes. To achieve the proposed objectives it has been made a literature review and a data collection through a survey, which was sent by email to 79 Cape Verdeans hotels certified from three to five stars. The 34.18% [27 hotels] completed the survey. According to the results it was found that only in 14 hotels, which had completed the survey previously, are making accounting management. It was also been concluded that traditional accounting techniques are most used than the current ones in the hotels analyzed. About the more contemporary techniques it has been verified that they are being implemented slowly and the hotels which make use of them they do in simultaneity with traditional techniques. It was also been verified that in 78.6% of hotel establishments which provides that accounting management changes occurred at the level of accounting management techniques used in the past five years.
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Orientação: Ana Isabel Dias Lopes
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, GESTÃO, GESTÃO HOTELEIRA, TURISMO, CONTABILIDADE DE GESTÃO, HOTÉIS, CABO VERDE, CAPE VERDE, ACCOUNTING, MANAGEMENT, HOTEL MANAGEMENT, TOURISM, MANAGEMENT ACCOUNTING, HOTELS