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- Management accounting in the hospitality industry: a systematic literature reviewPublication . Elston, Jennifer Nicole; Coelho, Luís; Peixinho, RúbenThis master thesis reviews the existing literature in the management accounting area concerning the use of the Uniform System of Accounts for the Lodging Industry (USALI) in the hospitality industry. The methodology used in this study is the systematic literature review, allowing the identification and discussion of a relevant number of studies in this domain. The systematic revision of the 20 academic papers in the final sample reveals that the discussion in this domain relates to the structure and use of the USALI, to the connection between this method and the responsibility accounting approach, to the procedures that hotels use to calculate profitability of their products and services, to the way that indirect costs are classified in the USALI and to the advantages and disadvantages associated to the use of the USALI. This systematic review of the literature concludes that there are research opportunities in this domain that may be of interest to both academics and practitioners.