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
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
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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