Nalazite se na CroRIS probnoj okolini. Ovdje evidentirani podaci neće biti pohranjeni u Informacijskom sustavu znanosti RH. Ako je ovo greška, CroRIS produkcijskoj okolini moguće je pristupi putem poveznice www.croris.hr
izvor podataka: crosbi !

Implementation of Segment Reporting Standards in the Hospitality Industry - A Comparative Study (CROSBI ID 604518)

Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija

(Peršić, Milena ; Janković, Sandra ; Poldrugovac, Katarina) Implementation of Segment Reporting Standards in the Hospitality Industry - A Comparative Study // New Trends in Tourism and Hospitality Management, / Galičić, Vlado (ur.). Opatija: Fakultet za menadžment u turizmu i ugostiteljstvu Sveučilišta u Rijeci, 2012. str. 30-39

Podaci o odgovornosti

(Peršić, Milena ; Janković, Sandra ; Poldrugovac, Katarina)

engleski

Implementation of Segment Reporting Standards in the Hospitality Industry - A Comparative Study

The aim of this paper is to discuss how to implement segment reporting to realise the full potential of the management accounting system in hotel enterprises. The paper examines the use of segment reporting standards in Croatian hospitality industry and compares the results of four surveys. The results show an increasing implementation of the USALI methodology and a growing trend of segment report preparation and their usage by middle and low management. The findings highlight the need for implementation of an upgraded segment reporting system with new performance measures within the Croatian hotel industry.

management accounting ; IFRS 8 ; segment reporting ; Companies ; responsibility ; Croatian hospitality industry

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

Podaci o prilogu

30-39.

2012.

objavljeno

Podaci o matičnoj publikaciji

New Trends in Tourism and Hospitality Management,

Galičić, Vlado

Opatija: Fakultet za menadžment u turizmu i ugostiteljstvu Sveučilišta u Rijeci

978-953-6198-79-5

Podaci o skupu

New Trends in Tourism and Hospitality Management,

predavanje

06.05.2012-08.05.2012

Opatija, Hrvatska

Povezanost rada

Ekonomija