Resumo: The problem raised by this research was based on awide revision of literature on Tourism, Organisations,Power, Law and its projections and inter-relations, thathas allowed us to establish the concept of ‘tourismaccommodation enterprises’ as power organizations.The concept constitutes a comprehensive picture of anorganisation, as well as a power system which can beapplicable to Tourism. It was made operational throughvariables that allow the maintenance and reproductionof those system’s relations. The variables, based onsystem elements and juridical and economical effi ciencymeasures, allowed a static and dynamic evaluation of thepower systems, including an understanding of the networkof connections between Law and Economics, establishedin the maximization, effi ciency and effectiveness of thosesame systems.The methodology of the paper has highlighted thedetection of homologies in the functioning of powersystems, resorting to the historical and structuralmethods, and in their usage in tourism accommodationlaw and tourist territorial administration plans of Madeiraand Azores.That order is characterized by the concentration ofpower effi ciency variables in resort organizations, withconsequent apprehension of regulatory power of theState in favour of market organizations, thus harmingthe tourism systems, the tourism organisations and themaximization of the benefi ts to society, attained fromLaw´s planning and development processes.
