Artigo em revista científica
Benchmarking in the hotel industry: the use of USALI
Catarina Rosa Nunes (Nunes, C. R.); Maria Machado (Machado, M. J. C. V.);
Título Revista
International Journal of Process Management and Benchmarking
Reino Unido
Mais Informação
The specific objectives of this study are the following: to analyse the association between the hotel features and the use of the Uniform System of Accounts for the Lodging Industry (USALI); to analyse whether the use of this system is associated with the price charged by the hotels. Data collection began with a survey addressed to the financial managers of 241 4-star and 5-star hotels located in Portugal. To meet the objectives proposed, information on the price charged by the responding hotels was also collected from the online platform. The results obtained allow us to indicate as main contributions the following: evidence of the existence of associations between hotel features and the use of USALI; evidence that the use of USALI influences the price practiced.
Uniform System of Accounts for the Lodging Industry,USALI,Hotel features,Hotel price,Contingency variables
  • Economia e Gestão - Ciências Sociais
Registos de financiamentos
Referência de financiamento Entidade Financiadora
UID/GES/00315/2013 Fundação para a Ciência e a Tecnologia