Research in hospitality management and accounting : analysis of literature and future challenges
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2016
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Este estudo identifica os resultados na investigação científica na actual gestão e procedimentos contabilísticos na indústria hoteleira publicados nos mais prestigiados jornais de hospitalidade e encaminha para estudos futuros. Abordamos as seguintes áreas: (i) gestão empresarial, (ii) finanças e contabilidade, (iii) gestão recursos humanos, (iv) responsabilidade social e (v) interdisciplinar na indústria do sector hoteleiro, analisando os estudos empíricos já realizados e identificando o método de pesquisa, categoria de hotéis e amostra. Este trabalho baseia-se numa base de dados de jornais científicos SCImago Journal and Country Rank para a análise de 69 artigos científicos publicados entre 2005 e 2015 concluindo que há uma falta de pesquisa na área de contabilidade financeira; a pesquisa adicional é necessária para as pequenas empresas e é importante o uso de estudos comparativos que são capazes de apurar as características na indústria hoteleira. Adicionalmente, a maioria dos resultados obtidos analisados vêm de países europeus e os métodos estatísticos são usados extensivamente em todas as áreas analisadas. Por fim, algumas lacunas foram identificadas na literatura e indicamos prioridades para estudos futuros. Este estudo oferece uma compreensão fundamental da trajetória da investigação de gestão e contabilísticos na indústria hoteleira. Os resultados do estudo são de elevada importância para os recentes investigadores e para os que iniciam nesta área de pesquisa.
This study characterizes the results of scientific research on current management and accounting matters in the hotel industry published in the most prestigious scientific hospitality journals and identifies ways for future research. We have addressed to following topic areas: (i) business management, (ii) finance and accounting, (iii) human management, (iv) social responsibility and (v) interdisciplinary research in the hotel sector of industry by analyzing the headings of empirical studies and identifying the research method, category of hotels and data. Based on an analysis of a set of 69 articles published in the journals that make up the SCImago Journal and Coutry Rank, published between 2005 and 2015, it is concluded that there is a lack of research in the financial accounting group; additional research is required for the small hotel category, and it is important to use comparative studies that are better able to capture the characteristics of the hospitality industry. Additionally, most of the empirical studies analyzed come from European countries and statistical methods are extensively used in all topic areas. Finally, some gaps are identified in the literature and future research priorities were indicated. The study provides a fundamental understanding of where the hospitality management and accounting research was headed. The results of the study may be of valuable importance for current researchers and those entering this area of research.
This study characterizes the results of scientific research on current management and accounting matters in the hotel industry published in the most prestigious scientific hospitality journals and identifies ways for future research. We have addressed to following topic areas: (i) business management, (ii) finance and accounting, (iii) human management, (iv) social responsibility and (v) interdisciplinary research in the hotel sector of industry by analyzing the headings of empirical studies and identifying the research method, category of hotels and data. Based on an analysis of a set of 69 articles published in the journals that make up the SCImago Journal and Coutry Rank, published between 2005 and 2015, it is concluded that there is a lack of research in the financial accounting group; additional research is required for the small hotel category, and it is important to use comparative studies that are better able to capture the characteristics of the hospitality industry. Additionally, most of the empirical studies analyzed come from European countries and statistical methods are extensively used in all topic areas. Finally, some gaps are identified in the literature and future research priorities were indicated. The study provides a fundamental understanding of where the hospitality management and accounting research was headed. The results of the study may be of valuable importance for current researchers and those entering this area of research.
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Orientação: Inna Choban de Sousa Paiva
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MESTRADO EM CONTABILIDADE E FISCALIDADE, GESTÃO, INDÚSTRIA HOTELEIRA, CONTABILIDADE, MÉTODOS DE INVESTIGAÇÃO, CONTABILIDADE FINANCEIRA, MANAGEMENT, HOTEL INDUSTRY, ACCOUNTING, RESEARCH METHODS, FINANCIAL ACCOUNTING