THE INFLUENCE OF TOURISM AND ECOTOURISM FEATURES ON ORGANIZATION OF ACCOUNTING IN THE MIDDLE EAST COUNTRIES
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 10
Abstract
International tourist arrivals have almost quadrupled over the past 30 years and domestic tourism has also intensified in most developed and newly industrialized countries. At the same time, tourist movements have spread geographically to reach practically all countries of the globe, becoming for many of them an important economic sector in terms of income generation, foreign exchange earnings and employment creation. Sustainable tourism should ensure viable, long-term economic operations, providing socio-economic benefits to all stakeholders that are fairly distributed, including stable employment and income-earning opportunities and social services to host communities, and contributing to poverty alleviation. Tourism and ecotourism aim the optimization of a balanced relation concerning the value between effort and effect, income and costs, assets and their origin. Controlling these relations involves the mandatory use of the accounting information. The purpose of the article is to prove that the particularities of the tourism and ecotourism activities influence the accounting information. The anticipations based on accounting information are important for the increasing of the tourism and ecotourism activities efficiency, in terms of sustainable development. Accounting information has as main purpose creating a common language for investors and managers, creating a bridge between investors and the tourism and ecotourism entities activity.
Authors and Affiliations
Nissrat Sabir Sheikha
Keywords
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