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

Link to the original source: https://www.businessperspectives.org/index.php/journals/investment-management-and-financial-innovations/issue-3-cont-9/management-information-used-by-spanish-airlines-for-the-financial-decision-making-process-an-exploratory-study

Licence document URL: http://repositori.urv.cat/ca/proteccio-de-dades/

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

Article's DOI: 10.21511/imfi.13(3-2).2016.06

Entity: Universitat Rovira i Virgili

Journal publication year: 2016

Publication Type: Journal Publications