Management Accounting Practices in the Hospitality Industry: The Portuguese Background

Background: Despite the increase in tourism revenues, management hospitality industry faces constant challenges for profit maximization. In this way, aim of study is to analyze accounting (MA) research applied Portuguese industry, identifying all practices mentioned by authors studying same theme rest world. Methods: fifty-two studies were obtained and used between 2010 2021 data assessment through bibliometric review, which involved both quantitative qualitative methods analysis. To achieve objectives, selected according MA identified several global industry. Results: results highlight importance increasing on empower smooth out differences their use. Currently, emphasis hotel ratios indicators, budgeting, benchmarking. Conclusions: The adoption decisive success companies. This evidenced use some over years made it possible assess development these Portugal, since date no other author has produced a review topic.