Knowledge and utilisation of the uniform system of accounts for the lodging industry: evidence from Portugal

摘要

The specific objectives of this study are to analyse the rate of knowledge dissemination about the uniform system of accounts for the lodging industry (USALI) and its association with the characteristics of the hotels' financial managers and to analyse the utilisation rate of this method and its association with the hotel features. The data collection was carried out through a survey addressed to the financial managers of 3, 4 and 5-star hotels located in Portugal, and 189 completed surveys were obtained. The results obtained allow us to indicate as main contributions the following: to demonstrate the existence of associations between the financial managers' characteristics and the knowledge of the USALI, proving statistically that gender, age, and the graduation level and area influence the knowledge of the USALI; to demonstrate the existence of associations between integration in a hotel chain and the use of the USALI.