Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/4394
Título: ANÁLISIS DE LAS PRÁCTICAS DE CONTROL DE GESTIÓN EN EL ENOTURISMO: UN ESTUDIO EMPÍRICO EN ESTABLECIMIENTOS HOTELEROS DEL SUR DE GALICIA (ESPAÑA)
Analysis of management control practices in the wine tourism industry: an empirical study in hotels in the south of galicia (SPAIN)
Editora / Evento / Instituição: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
Descrição: El objetivo de este trabajo es analizar el grado de uso de las herramientas de control de gestión en los establecimientos hoteleros relacionados con el enoturismo. Para ello se estudian las variables que pueden tener impacto en el nivel de implantación de estas herramientas. En este estudio se utiliza una muestra de 66 hoteles localizados en dos áreas con gran tradición vitivinícola en España: Ribeiro y Monterrei. Los resultados obtenidos revelan la escasa implantación de las herramientas de control de gestión en estas organizaciones. Además tan sólo se encuentran relaciones directas entre el uso de un tipo de herramientasy el tamaño, la antigüedad y la complejidad del negocio. Los resultados obtenidos son los primeros obtenidos en relación a la forma en que estas herramientas de contabilidad y de gestión se utilizan en áreas geográficas con gran potencial de desarrollo en el enoturismo.Palabras clave: Enoturismo; Control de gestión; Análisisempírico.ABSTRACTThe aim of this paper is to analyse the extent to which management control tools are used in hotels within the wine tourism sector. The variables which have an impact on the level of implementation of these tools are also considered. This paper uses a sample of 66 hotels located in two areas with a long tradition of wine making in Spain: Ribeiro and Monterrei. The results obtained reveal the scant implementation of management control tools in these organizations. Our findings clearly indicate that there is only a direct link between the use of some kinds of tools and the size, age, and complexity of the company. The results obtained are the first of their kind to address the way in which these accounting and management tools areactually used in geographical areas with great potential for development in wine tourism.Keywords: Wine tourism; Management control systems; Empirical analysis.
The aim of this paper is to analyse the extent to which management control tools are used in hotels within the wine tourism sector. The variables which have an impact on the level of implementation of these tools are also considered. This paper uses a sample of 66 hotels located in two areas with a long tradition of wine making in Spain: Ribeiro and Monterrei. The results obtained reveal the scant implementation of management control tools in these organizations. Our findings clearly indicate that there is only a direct link between the use of some kinds of tools and the size, age, and complexity of the company. The results obtained are the first of their kind to address the way in which these accounting and management tools are actually used in geographical areas with great potential for development in wine tourism.   Keywords: Wine tourism; Management control systems; Empirical analysis.
URI: http://rebacc.crcrj.org.br/handle/123456789/4394
Outros identificadores: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/1293
Aparece nas coleções:Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ

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