Fonte: Cuadernos de Turismo; No. 13 (2004): Enero - Junio; 165-185
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Resumo: Tourism degree was recently incorporated to the university system in 1996, this took place with the approbation of Tourism Degree General Directress. Giving the fact that Accounting was included as a «Troncal» subject, the main aim of this empirical work is to analyse the real situation of this discipline at the different effective Study Plans.
As a general conclusion, we would highlight the impossibility of fulfil the General Directress' objective of educating managers, at least in those issues related to Accounting giving the scarceness of weight at the analysed Study Plans. It is specially regrettable the situation of Management Accounting with a testimonial presence in most of the cases and even non-existent in others. This finding has made us to deliberate about the importance, which is sometimes no enough taking into consideration, of the elaboration and reform processes of Study Plans.
