Uma contribuição a evidenciação (disclosure) nos meios de hospedagem : uma proposta de prestação de contas aos investidores

Abstract

This study has as a purpose to contribute with the disclosure aspects in the lodging segment with a proposal of rendering of accounts for the investors. The study was based on the premise that the accounting information that adequately evidences the patrimonial situation, in a standardized way, allows the comparability among the means of accommodation, be them hotels, flats or similars, and contributes to a bigger transparency and improvement in the process of taking decisions by the investors. Starting from this, a bibliographic survey of relevant aspects of the accounting disclosure and a field research were carried out having as an objective to identify the reports and accounting needs of the asset management companies for the rendering of accounts to the investors, and to propose a sample in accordance with what is established in the Uniform System of Accounts for the Lodging Industry. The methodology adopted was data-collection, through a questionnaire to the companies of asset management located in Sao Paulo contracted to represent the investors in hotel industry properties. The results of the survey has demonstrated a gap between the reports that the companies of asset management receive from the hotel management companies to be sent to the investors and the minimum information disciplined in the Uniform System and required for a good practice of disclosure, proclaimed by national and international norm trends, a space filled by the object of the present work. A sample of rendering of accounts was formulated which contemplates Balance Sheet, Statement of Income, Statement of Cash Flow, Statement of Added Value, Budget and Explanation Notes, the minimum instruments necessary to enable the investors to take a quality decision.