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Pregled bibliografske jedinice broj: 664305

Implementation of Segment Reporting Standards in the Hospitality Industry - A Comparative Study

(Peršić, Milena; Janković, Sandra; Poldrugovac, Katarina)
Implementation of Segment Reporting Standards in the Hospitality Industry - A Comparative Study // New Trends in Tourism and Hospitality Management, / Galičić, Vlado (ur.).
Opatija: Fakultet za menadžment u turizmu i ugostiteljstvu Sveučilišta u Rijeci, 2012. str. 30-39 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)

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Naslov
Implementation of Segment Reporting Standards in the Hospitality Industry - A Comparative Study

Autori
(Peršić, Milena ; Janković, Sandra ; Poldrugovac, Katarina)

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
New Trends in Tourism and Hospitality Management, / Galičić, Vlado - Opatija : Fakultet za menadžment u turizmu i ugostiteljstvu Sveučilišta u Rijeci, 2012, 30-39

ISBN
978-953-6198-79-5

Skup
New Trends in Tourism and Hospitality Management,

Mjesto i datum
Opatija, Hrvatska, 06.05.2012. - 08.05.2012

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
management accounting ; IFRS 8 ; segment reporting ; Companies ; responsibility ; Croatian hospitality industry

Sažetak
The aim of this paper is to discuss how to implement segment reporting to realise the full potential of the management accounting system in hotel enterprises. The paper examines the use of segment reporting standards in Croatian hospitality industry and compares the results of four surveys. The results show an increasing implementation of the USALI methodology and a growing trend of segment report preparation and their usage by middle and low management. The findings highlight the need for implementation of an upgraded segment reporting system with new performance measures within the Croatian hotel industry.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA

Projekti:
067-0811272-1074 - Perspektiva primjene upravljačkog računovodstva u javnom sektoru RH (Vašiček, Vesna, MZOS ) ( CroRIS)

Ustanove:
Ekonomski fakultet, Zagreb

Profili:

Avatar Url Sandra Janković (autor)

Avatar Url Milena Peršić (autor)

Avatar Url Katarina Poldrugovac (autor)

Poveznice na cjeloviti tekst rada:

Pristup cjelovitom tekstu rada

Citiraj ovu publikaciju:

(Peršić, Milena; Janković, Sandra; Poldrugovac, Katarina)
Implementation of Segment Reporting Standards in the Hospitality Industry - A Comparative Study // New Trends in Tourism and Hospitality Management, / Galičić, Vlado (ur.).
Opatija: Fakultet za menadžment u turizmu i ugostiteljstvu Sveučilišta u Rijeci, 2012. str. 30-39 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
(Peršić, M., Janković, S. & Poldrugovac, K. (2012) Implementation of Segment Reporting Standards in the Hospitality Industry - A Comparative Study. U: Galičić, V. (ur.)New Trends in Tourism and Hospitality Management,.
@article{article, author = {(Per\v{s}i\'{c}, Milena and Jankovi\'{c}, Sandra and Poldrugovac, Katarina)}, editor = {Gali\v{c}i\'{c}, V.}, year = {2012}, pages = {30-39}, keywords = {management accounting, IFRS 8, segment reporting, Companies, responsibility, Croatian hospitality industry}, isbn = {978-953-6198-79-5}, title = {Implementation of Segment Reporting Standards in the Hospitality Industry - A Comparative Study}, keyword = {management accounting, IFRS 8, segment reporting, Companies, responsibility, Croatian hospitality industry}, publisher = {Fakultet za menad\v{z}ment u turizmu i ugostiteljstvu Sveu\v{c}ili\v{s}ta u Rijeci}, publisherplace = {Opatija, Hrvatska} }
@article{article, author = {(Per\v{s}i\'{c}, Milena and Jankovi\'{c}, Sandra and Poldrugovac, Katarina)}, editor = {Gali\v{c}i\'{c}, V.}, year = {2012}, pages = {30-39}, keywords = {management accounting, IFRS 8, segment reporting, Companies, responsibility, Croatian hospitality industry}, isbn = {978-953-6198-79-5}, title = {Implementation of Segment Reporting Standards in the Hospitality Industry - A Comparative Study}, keyword = {management accounting, IFRS 8, segment reporting, Companies, responsibility, Croatian hospitality industry}, publisher = {Fakultet za menad\v{z}ment u turizmu i ugostiteljstvu Sveu\v{c}ili\v{s}ta u Rijeci}, publisherplace = {Opatija, Hrvatska} }

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