Autor según el artículo: Campa-Planas F; Kalemba N; Banchieri L; Magaz-Pérez J

Departamento: Gestió d'Empreses

Autor/es de la URV: Campa Planas, Fernando / KALEMBA, NICOLE

Palabras clave: Strategic planning Management accounting Key performance indicators Financial decision making Airline companies

Resumen: © 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.

Áreas temáticas: 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

Acceso a la licencia de uso: https://creativecommons.org/licenses/by/3.0/es/

ISSN: 18129358

Direcció de correo del autor: fernando.campa@urv.cat

Identificador del autor: 0000-0001-7175-6698

Fecha de alta del registro: 2023-04-15

Versión del articulo depositado: info:eu-repo/semantics/publishedVersion

Enlace a la fuente original: 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

URL Documento de licencia: http://repositori.urv.cat/ca/proteccio-de-dades/

Referencia al articulo segun fuente origial: Investment Management And Financial Innovations. 13 (3): 341-352

Referencia 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

DOI del artículo: 10.21511/imfi.13(3-2).2016.06

Entidad: Universitat Rovira i Virgili

Año de publicación de la revista: 2016

Tipo de publicación: Journal Publications