SciELO - Scientific Electronic Library Online

SciELO - Scientific Electronic Library Online

Referencias del artículo

KOPAK CASTRO, Jessica; DE SOUZA, Paula; ROCKENBACH DOS SANTOS, Gabriela  y  LUNKES, Rogério João. Prácticas presupuestarias aplicadas a la empresa hotelera de Brasil: Un estudio de la ciudad de Florianópolis. Estud. perspect. tur. [online]. 2012, vol.21, n.4, pp. 904-924. ISSN 1851-1732.

    1. Abdel-Kader, M. & Luther, R. (2006) "Management accounting practices in the British drink and food industry". British Food Journal 108(5): 336-57 [ Links ]

    2. EMBRATUR - Instituto Brasileiro de Turismo (2011) Disponível em: http://www.turismo.gov.br /turismo/o_ministerio/embratur/. Acesso em 23 outubro 2011 [ Links ]

    3. Ensslin, L.; Giffhorn, E.; Ensslin, S.R.; Petri, S.; Vianna, W. B. (2010) "Avaliao do desempenho de empresas terceirizadas com o uso da metodologia multicritério de apoio deciso - construtivista". Revista Pesquisa Operacional 30(1): 125-152 [ Links ]

    4. Hansen, S. C.; Otley, D. T. & Van Der Stede, W. A. (2003) "Practice developments in budgeting: an overview and research perspective". Journal of Management Accounting Research 15: 95-116 [ Links ]

    5. Hope, J.; Fraser, T. & Rosen, C. (2003) "Trash the budget". Optimize February 2: 24-31 [ Links ]

    6. Horngren, C. T.; Foster, G. & Datar, K. M. (2000) "Contabilidade de custos". LTC, Rio de Janeiro [ Links ]

    7. Jones, T. A. (2008a) "Improving hotel budgetary practice-A positive theory model". International Journal of Hospitality Management 27(4): 529-540 [ Links ]

    8. Jones, T. A. (2008b) "Changes in hotel industry budgetary practice". International Journal of Contemporary Hospitality Management 20(4): 428-444 [ Links ]

    9. Jones, T. A. (1998) "UK hotel operators use of budgetary procedures". International Journal of Contemporary Hospitality Management 10(3): 96-100 [ Links ]

    10. Libby, T. & Lindsay, R.M. (2010) "Beyond budgeting or budgeting reconsidered? A Survey of North-American Budgeting Practice". Management Accounting Review 2(1): 56-75 [ Links ]

    11. Ostergren, K. & Stensaker, I. (2011) "Management control without budgets: A field study of "Beyond Budgeting" in practice". European Accounting Review 20(1): 149-181 [ Links ]

    12. Pavlatos, O. & Paggios, I. (2009) "Management accounting practices in the Greek hospitality industry", Managerial Auditing Journal 24(1): 81-98 [ Links ]

    13. Schmidgall, R. S.; Borchgrevink, C. P.; Zahl-Begnum, O.H. (1996) "Operations budgeting practices of lodging firms in the United States and Scandinavia". International Journal of Hospitality Management 15(2): 189-203 [ Links ]

    14. Schmidgall, R. S. & DeFranco, A.L. (1998) "Budgeting and forecasting: Current practice in the lodging industry". Cornell Hotel and Restaurant Administration Quarterly 39(6): 45-51 [ Links ]

    15. Schmidgall, R. & Ninemeier, J. (1989) "Budgeting practices in lodging and food service chains: an analysis and comparison". International Journal of Hospitality Management 8(1): 35-41 [ Links ]

    16. Schmidgall, R. & Ninemeier, J. (1987) "Budgeting in hotel chains: coordination and control". The Cornell Hotel and Restaurant Administration Quarterly 28(1): 79-84 [ Links ]

    17. Schmidgall, R. & Ninemeier, J. (1986) "Food-service budgeting: how the chains do it". The Cornell Hotel and Restaurant Administration Quarterly 26(4): 51-57 [ Links ]

    18. Sivabalan, P.; Booth, P.; Malmi, T. & Brown, D. A. (2009) "An exploratory study of operational reasons to budget". Accounting and Finance 49(4): 849-871 [ Links ]

    19. Steed, E. & Gu, Z. (2009) "Hotel management company forecasting and budgeting practices: A survey-based analysis". International Journal of Contemporary Hospitality Management  21(6): 676-697 [ Links ]

    20. Subramaniam, N.; McManus, L. & Mia, L. (2002) "Enhancing hotel manager's organisational commitment: An investigation of the impact of structure, need for achievement and participative budgeting". International Journal of Hospitality Management  21(4): 303-320 [ Links ]

    21. Umapathy, S. (1987) "Current budgeting practices in U.S. industry: the state of the art". Quorum Books, New York [ Links ]

    22. Uyar, A. (2009) "An evaluation of budgeting approaches: traditional budgeting, better budgeting, and beyond budgeting". Journal of Academic Studies 11(42): 113-130 [ Links ]

    23. Uyar, A. & Bilgin, N. (2011) "Budgeting practices in the Turkish hospitality industry: An exploratory survey in the Antalya region". International Journal of Hospitality Management 30(2): 398-408 [ Links ]

    24. Winata, L. & Mia, L. (2005) "Information technology and the performance effect of managers' participation in budgeting: Evidence from the hotel industry". International Journal of Hospitality Management 24(1): 21-39 [ Links ]

    25. Yuen, D. (2007) "Antecedents of budgetary participation: enhancing employees' job performance". Managerial Auditing Journal 22(5): 533 - 548 [ Links ]

    26. Yuen, D. (2006) "The impact of a budgetary design system: direct and indirect models". Managerial Auditing Journal 21(2): 148-165 [ Links ]