{"id":"https://openalex.org/W4297791979","doi":"https://doi.org/10.55072/dn.2022.1-2.111","title":"A k\u00f6lts\u00e9ginform\u00e1ci\u00f3k szerepe a d\u00f6nt\u00e9shozatalban, a magyar sz\u00e1llodaipar k\u00f6r\u00e9ben v\u00e9gzett empirikus kutat\u00e1s eredm\u00e9nye","display_name":"A k\u00f6lts\u00e9ginform\u00e1ci\u00f3k szerepe a d\u00f6nt\u00e9shozatalban, a magyar sz\u00e1llodaipar k\u00f6r\u00e9ben v\u00e9gzett empirikus kutat\u00e1s eredm\u00e9nye","publication_year":2022,"publication_date":"2022-01-01","ids":{"openalex":"https://openalex.org/W4297791979","doi":"https://doi.org/10.55072/dn.2022.1-2.111"},"language":"hu","primary_location":{"id":"doi:10.55072/dn.2022.1-2.111","doi":"https://doi.org/10.55072/dn.2022.1-2.111","is_oa":true,"landing_page_url":"https://doi.org/10.55072/dn.2022.1-2.111","pdf_url":"https://doi.org/10.55072/dn.2022.1-2.111","source":{"id":"https://openalex.org/S4387283208","display_name":"Danubius Noster","issn_l":"2064-1060","issn":["2064-1060"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Danubius Noster","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://doi.org/10.55072/dn.2022.1-2.111","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5037865865","display_name":"Andor Pajrok","orcid":"https://orcid.org/0000-0003-0683-7912","observed_orcids":["https://orcid.org/0000-0003-0683-7912"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Andor Pajrok","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5037865865"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"10","issue":"1-2","first_page":"111","last_page":"123"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cost-information","display_name":"cost information","score":0.7350000143051147},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.8370000123977661},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.7839999794960022},{"id":"https://openalex.org/keywords/hotel-industry","display_name":"hotel industry","score":0.906000018119812},{"id":"https://openalex.org/keywords/hotel-management","display_name":"hotel management","score":0.4449999928474426},{"id":"https://openalex.org/keywords/performance-measurement","display_name":"performance measurement","score":0.4869999885559082},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.3449999988079071},{"id":"https://openalex.org/keywords/management-accounting-standards","display_name":"management accounting standards","score":0.3109999895095825}],"concepts":[{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.45752039551734924},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3682621419429779},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.1833154857158661}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.55072/dn.2022.1-2.111","doi":"https://doi.org/10.55072/dn.2022.1-2.111","is_oa":true,"landing_page_url":"https://doi.org/10.55072/dn.2022.1-2.111","pdf_url":"https://doi.org/10.55072/dn.2022.1-2.111","source":{"id":"https://openalex.org/S4387283208","display_name":"Danubius Noster","issn_l":"2064-1060","issn":["2064-1060"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Danubius Noster","raw_type":"journal-article"},{"id":"pmh:oai:real.mtak.hu:193761","doi":null,"is_oa":false,"landing_page_url":"https://real.mtak.hu/193761/1/Pajrok_A-KOLTSEGINFORMACIOK.pdf","pdf_url":"https://real.mtak.hu/193761/1/Pajrok_A-KOLTSEGINFORMACIOK.pdf","source":{"id":"https://openalex.org/S4306400081","display_name":"Repository of the Academy's Library (Library of the Hungarian Academy of Sciences)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210140733","host_organization_name":"Library and Information Centre of the Hungarian Academy of Sciences","host_organization_lineage":["https://openalex.org/I4210140733"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.55072/dn.2022.1-2.111","doi":"https://doi.org/10.55072/dn.2022.1-2.111","is_oa":true,"landing_page_url":"https://doi.org/10.55072/dn.2022.1-2.111","pdf_url":"https://doi.org/10.55072/dn.2022.1-2.111","source":{"id":"https://openalex.org/S4387283208","display_name":"Danubius Noster","issn_l":"2064-1060","issn":["2064-1060"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Danubius Noster","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4297791979.pdf","grobid_xml":"https://content.openalex.org/works/W4297791979.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W563433246","https://openalex.org/W1967442542","https://openalex.org/W2012067965","https://openalex.org/W2045110085","https://openalex.org/W2064408140","https://openalex.org/W2798788981"],"related_works":["https://openalex.org/W4321080357","https://openalex.org/W194945545","https://openalex.org/W7034661704","https://openalex.org/W6980137992","https://openalex.org/W2518199029","https://openalex.org/W4384931366","https://openalex.org/W6983274029","https://openalex.org/W7216641759","https://openalex.org/W7029661181","https://openalex.org/W2263505875"],"abstract_inverted_index":{"A":[0,51,69,105,118],"k\u00f6lts\u00e9ginform\u00e1ci\u00f3k":[1,72],"fontos":[2],"szerepet":[3],"t\u00f6ltenek":[4],"be":[5],"a":[6,19,26,36,41,46,60,71,79,95,122,126],"v\u00e1llalkoz\u00e1s":[7],"strat\u00e9giai":[8],"c\u00e9ljainak":[9],"el\u00e9r\u00e9s\u00e9t":[10],"szolg\u00e1l\u00f3":[11],"vezet\u0151i":[12,27,42,73],"d\u00f6nt\u00e9st\u00e1mogat\u00e1s":[13],"folyamat\u00e1ban.":[14],"Napjaink":[15],"v\u00e1ltoz\u00f3":[16],"\u00fczleti":[17],"k\u00f6rnyezet\u00e9ben":[18],"k\u00f6lts\u00e9gsz\u00e1mvitel":[20,37],"\u00e1ltal":[21,38,62],"el\u0151\u00e1ll\u00edtott":[22],"k\u00f6lts\u00e9g-":[23],"\u00e9s":[24,30,88],"teljes\u00edtm\u00e9nyadatok":[25],"d\u00f6nt\u00e9sek":[28],"legfontosabb":[29,47],"legmegb\u00edzhat\u00f3bb":[31],"inform\u00e1ci\u00f3sforr\u00e1s\u00e1t":[32],"k\u00e9pezik.":[33],"Ezzel":[34],"p\u00e1rhuzamosan":[35],"szolg\u00e1ltatott":[39],"adatok":[40],"tev\u00e9kenys\u00e9g":[43],"eredm\u00e9nyess\u00e9g\u00e9nek":[44],"meg\u00edt\u00e9l\u00e9s\u00e9n\u00e9l":[45],"\u00e9rt\u00e9km\u00e9r\u0151k\u00e9nt":[48],"\u00e1llt":[49],"el\u0151.":[50],"naprak\u00e9sz,":[52],"megfelel\u0151":[53],"min\u0151s\u00e9g\u0171,":[54],"felhaszn\u00e1l\u00f3i":[55],"\u00e9rt\u00e9kkel":[56],"b\u00edr\u00f3":[57],"k\u00f6lts\u00e9gadatok":[58],"el\u0151\u00e1ll\u00edt\u00e1s\u00e1\u00e9rt":[59],"v\u00e1llalatok":[61],"implement\u00e1lt":[63],"bels\u0151":[64],"sz\u00e1mviteli":[65,83],"inform\u00e1ci\u00f3s":[66,84],"rendszer":[67,85],"felel.":[68],"tanulm\u00e1ny":[70,106],"d\u00f6nt\u00e9sekben":[74],"bet\u00f6lt\u00f6tt":[75],"szerep\u00e9t":[76],"vizsg\u00e1lja,":[77],"melyet":[78],"sz\u00e1llodaipar":[80,97],"saj\u00e1toss\u00e1gaira":[81],"form\u00e1lt":[82],"lehets\u00e9ges":[86],"fel\u00e9p\u00edt\u00e9s\u00e9nek":[87],"kialak\u00edt\u00e1s\u00e1nak":[89],"k\u00e9rd\u00e9sk\u00f6re":[90],"k\u00f6vet.":[91],"Tov\u00e1bb\u00e1":[92],"sor":[93],"ker\u00fcl":[94],"magyar":[96],"szerepl\u0151i":[98],"k\u00f6r\u00e9ben":[99],"v\u00e9gzett":[100],"felt\u00e1r\u00f3":[101],"kutat\u00e1s":[102],"eredm\u00e9nyeinek":[103],"\u00f6sszes\u00edt\u00e9s\u00e9re.":[104],"empirikus":[107],"kutat\u00e1sa":[108],"74":[109],"sz\u00e1llodaegys\u00e9get":[110],"tartalmaz\u00f3":[111],"minta":[112],"k\u00e9rd\u0151\u00edves":[113],"felm\u00e9r\u00e9s\u00e9nek":[114],"az":[115],"eredm\u00e9ny\u00e9t":[116],"tartalmazza.":[117],"v\u00e1laszok":[119],"ki\u00e9rt\u00e9kel\u00e9se":[120],"r\u00e1mutat":[121],"nemzetk\u00f6zi":[123],"tapasztalatokkal":[124],"\u00f6sszhangban":[125],"hazai":[127],"\u00e1gazat":[128],"szerepl\u0151inek":[129],"k\u00f6lts\u00e9ginform\u00e1ci\u00f3s":[130],"\u00e9rz\u00e9kenys\u00e9g\u00e9re.":[131]},"counts_by_year":[],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2022-10-01T00:00:00"}