FACTORES QUE INTERFIEREN EN LA TOMA DE DECISIONES DE LOS CONTADORES GERENCIALES O CONTROLLERS DE LOS HOTELES. Un estudio en el sector hotelero de Florianópolis, Brasil

Prévia do material em texto

Abstract
Factors Influencing the Decision Making of Management Accountants and Controllers in Hotels: A Case Study o the hotel sector of
Florianopolis, Brazil. In recent years there have been several studies exploring the role of management accountant or controller in
organizations, mainly on issues related to activities and participation in decision-making process. These studies have identified the
activities, organizational and personal factors related to the degree of involvement in decision making. Thus, the objective of this
research is to identify the organizational and behavioral issues that interfere with the controller or accountant involvement in
management decisions. The methodology adopted to develop the research was descriptive, qualitative and quantitative, conducted
through the interviews, and sampling by accessibility. The survey results show that the controller has a low involvement in decision
making, if analyzed on the perspective of organizational factors. The behavioral factors indicated that the strategic thinking skills
with computers, ability to handle change and teamwork are important skills for involvement in decision-making controller, and
indicated that self discipline, critical thinking and openness to new experiences are characteristics that must be present in controller
or management accountant, and finally pointed to the impacts to be aware of the numbers in their decisions on the organizational
context and/or economic-financial aspect is prominent in his behavioral. 
 
Keywords 
Decision making, controller, management accounting, hotel sector.
 
Estudios y Perspectivas en Turismo
ISSN: 0327-5841
cietcr@uolsinectis.com.ar
Centro de Investigaciones y Estudios Turísticos
Argentina
Freitas, Claudio Luiz de; Lunkes, Rogério João
FACTORES QUE INTERFIEREN EN LA TOMA DE DECISIONES DE LOS CONTADORES
GERENCIALES O CONTROLLERS DE LOS HOTELES. Un estudio en el sector hotelero de
Florianópolis, Brasil
Estudios y Perspectivas en Turismo, vol. 20, núm. 3, mayo, 2011, pp. 542-562
Centro de Investigaciones y Estudios Turísticos
Buenos Aires, Argentina
Available in: http://www.redalyc.org/articulo.oa?id=180717583002
 How to cite
 Complete issue
 More information about this article
 Journal's homepage in redalyc.org
Scientific Information System
Network of Scientific Journals from Latin America, the Caribbean, Spain and Portugal
Non-profit academic project, developed under the open access initiative
http://www.redalyc.org/revista.oa?id=1807
http://www.redalyc.org/articulo.oa?id=180717583002
http://www.redalyc.org/comocitar.oa?id=180717583002
http://www.redalyc.org/fasciculo.oa?id=1807&numero=17583
http://www.redalyc.org/articulo.oa?id=180717583002
http://www.redalyc.org/revista.oa?id=1807
http://www.redalyc.org