£53.46

Novas Edições Acadêmicas Uniform System of Accounts for the Lodging Industry (USALI): Processo de institucionalização em uma rede de hotéis brasileira

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Description

Este estudo objetivou analisar o processo de institucionalização do Uniform System of Accounts for the Lodging Industry (USALI) para Controle Gerencial em uma de rede hotéis brasileira. Para isso, os dados foram coletados por meio de entrevistas com o CIO, o Controller, o Gerente Financeiro, o Gerente Contábil e os Gerentes de todas as unidades hoteleiras da rede de hotéis em estudo. Os dados obtidos por meio das entrevistas foram triangulados com os documentos envolvidos neste processo de mudança. Com os resultados da pesquisa, percebeu-se o quanto a implementação do USALI gerou instituições, pois foram moldadas novas regras para que os indivíduos as executassem e com isso novas rotinas foram construídas. As ressalvas se referem à utilidade do USALI para o Controle Gerencial, devido aos indicadores de desempenho gerados pelo Business Intelligence (BI) que capturam as informações reproduzidas pelo USALI. As regras instituídas já se transformaram em rotinas para a maioria dos envolvidos, há algumas resistências que ainda ocorrem no processo, porém os participantes da pesquisa acreditam que os momentos mais delicados da implementação do USALI já ocorreram e estão superados.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
18 December 2019
Listed Since
16 February 2020

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