Autor segons l'article: Campa-Planas F; Kalemba N; Banchieri L; Magaz-Pérez J
Departament: Gestió d'Empreses
Autor/s de la URV: Campa Planas, Fernando / KALEMBA, NICOLE
Paraules clau: Strategic planning Management accounting Key performance indicators Financial decision making Airline companies
Resum: © Fernando Campa-Planas, Nicole Kalemba, Lucía Clara Banchieri, Juan Magáz Pérez, 2016. The main objective of this research was to examine the degree of practical application of management accounting in Spanish airline companies as far as management accounting is a crucial tool for the financial decision making process. In particular, the goal was to get to know the degree of strategic planning, the utilized methods of budgeting, procedures used to present the comparison between planned and actual results, and the reported key performance indicators, as well as their frequency. Quantitative methodology has been used through the creation of an on-line questionnaire. The results showed that the level of implementation, and utility granted to the different techniques of management accounting in the analyzed companies that are corresponding to the six most important airlines in Spain, is pretty high, helping airline companies to make operations and financial decisions.
Àrees temàtiques: Strategy and management Finance Engenharias iv Economics, econometrics and finance (miscellaneous) Economics and econometrics Economics Ciencias sociales Business and management Business and international management Administração pública e de empresas, ciências contábeis e turismo Accounting
Accès a la llicència d'ús: https://creativecommons.org/licenses/by/3.0/es/
ISSN: 18129358
Adreça de correu electrònic de l'autor: fernando.campa@urv.cat
Identificador de l'autor: 0000-0001-7175-6698
Data d'alta del registre: 2023-04-15
Versió de l'article dipositat: info:eu-repo/semantics/publishedVersion
Referència a l'article segons font original: Investment Management And Financial Innovations. 13 (3): 341-352
Referència de l'ítem segons les normes APA: Campa-Planas F; Kalemba N; Banchieri L; Magaz-Pérez J (2016). Management information used by Spanish airlines for the financial decision making process: An exploratory study. Investment Management And Financial Innovations, 13(3), 341-352. DOI: 10.21511/imfi.13(3-2).2016.06
URL Document de llicència: https://repositori.urv.cat/ca/proteccio-de-dades/
Entitat: Universitat Rovira i Virgili
Any de publicació de la revista: 2016
Tipus de publicació: Journal Publications
Repositori URV