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Revista 135 julho

Bibliografia referente ao artigo «A contabilidade de gestão na indústria hoteleira portuguesa», publicado na Revista TOC n.º 135, da autoria de Nuno Arroteia, Conceição Gomes e Luís Lima Santos
  • Adler, Ralph, Everett, André e Waldron, Marilyn, (2000), "Advanced management accounting techniques in manufacturing: utilization, benefits and barriers to implementation”, Accounting Forum, 24(2), pp. 131-150. Cruz, Inês, (2007), "How might hospitality organizations optimize their performance measurement systems?” International Journal of Contemporary Hospitality Management, 19(7), pp. 574-588.
  • Faria, Ana, (2007), "A contabilidade aplicada o sector hoteleiro: uma perspectiva histórica”, IV Jornada de História da Contabilidade. Ferreira, Aldónio, (2002), Management accounting and control systems design and use: an exploratory study in Portugal, PhD thesis, The Management School, Lancaster University, Lancaster.
  • Fowler, Michael, (2010), "Management accounting education: has the gap closed”, 4th New Zealand Management Accounting Conference, University of Waikato Jones, Tracy, (2008), "Improving hotel budgetary practice – a positive theory model”,
  • International Journal of Hospitality Management, 27, pp. 529-540.
  • Kaplan, R. e Cooper, R. (1998), Cost & Effect, Using integrated cost systems to drive profitability and performance, Boston, Harvard Business School Press.
  • Mia, Lokman e Patiar, Anoop, (2001), "The use of management accounting systems in hotels: an exploratory study”, Hospitality Management, 20, pp. 111-128.
  • Oliveira, Elyrouse, Silva, Carina, Campelo, Karina e Silva, Alexandre, (2008), "Utilização da gestão de custos para tomada de decisão: um estudo em hotéis de Porto de Galinhas no município de Ipojuca-PE”, 18º Congresso brasileiro de contabilidade, Agosto, http://www.congressocfc.org.br.
  • Pavlatos, Odysseas e Paggios, Ioannis, (2009), "A survey of factors influencing the cost system design in hotels”, International Journal of Hospitality Management, 28, pp. 263-271.
  • Pavlatos, Odysseas e Paggios, Ioannis, (2008), "Traditional and recent-developed management accounting techniques in the hopitality industry: evidence from Greece”, http://papre.ssrn.com.
  • Pavlatos, Odysseas e Paggios, Ioannis, (2007), "Cost accounting in greek Hotel enterprises: an empirical approach”, http://mpra.ub.uni-muenchen.de.
  • Phillips, P. A., (1996), "Strategic planning and business performance in the quoted UK hotel sector: Results of an exploratory study”, International Journal of Hospitality Management, 15(4), pp. 347- 362.


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