Articles producció científica> Gestió d'Empreses

Management information used by Spanish airlines for the financial decision making process: An exploratory study

  • Identification data

    Identifier: imarina:6389443
    Handle: https://hdl.handle.net/20.500.11797/imarina6389443
    Authors:
    Campa-Planas FKalemba NBanchieri LMagaz-Pérez J
    Abstract:
    © 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.

  • Others:

    Author, as appears in the article.: Campa-Planas F; Kalemba N; Banchieri L; Magaz-Pérez J
    Department: Gestió d'Empreses
    URV's Author/s: Campa Planas, Fernando / KALEMBA, NICOLE
    Keywords: Strategic planning Management accounting Key performance indicators Financial decision making Airline companies
    Abstract: © 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.
    Thematic Areas: 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
    licence for use: https://creativecommons.org/licenses/by/3.0/es/
    ISSN: 18129358
    Author's mail: fernando.campa@urv.cat
    Author identifier: 0000-0001-7175-6698
    Record's date: 2023-04-15
    Papper version: info:eu-repo/semantics/publishedVersion
    Papper original source: Investment Management And Financial Innovations. 13 (3): 341-352
    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
    Licence document URL: https://repositori.urv.cat/ca/proteccio-de-dades/
    Entity: Universitat Rovira i Virgili
    Journal publication year: 2016
    Publication Type: Journal Publications

  • Keywords:

    Accounting,Business and International Management,Economics and Econometrics,Finance,Strategy and Management
    Strategic planning
    Management accounting
    Key performance indicators
    Financial decision making
    Airline companies
    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

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