Periódico: Journal of Tourism and Heritage Research
Fonte: Journal of Tourism and Heritage Research; Vol 7 No 2 (2024): Journal of Tourism and Heritage Research; 12-27
Palavras-chave:
Resumo: Given the cultural shift occurred in recent years, the environment provides natural resources, and many of the essential attractions for the tourism sector. Therefore, its protection is crucial for long-term viability. Both financial management and accounting are essential tools for measuring and controlling the economic and environmental aspects of tourism activities. Besides, the current assistance of artificial intelligence (AI) plays a pivotal role in optimizing processes and data analysis, not only in accounting but also in environmental and tourism contexts.
According to the World Tourism Organization (UNWTO), approximately 20% of carbon dioxide (CO2) emissions are attributed to tourism-related activities. This underscores the importance of environmental measurement in accounting for the analysis and evaluation of businesses.
This communication highlights the characteristics and consequences of the relationship between the environment and accounting management in the field of tourism. The measurement and control of resources and costs in tourism businesses identify areas for improvement in terms of sustainability and efficiency, contributing to environmental conservation and enhancing the profitability of companies in this sector.
Therefore, this paper presents an approach to a proposed model where environmental initiatives and their impact on the financial and management accounting of tourism companies are quantified in monetary terms.
