Development of Tourism Accounting from the Perspective of Identified Consequences within Commercial Firms Active in This Industry
Keywords:
Tourism accounting, interpretive ranking, sustainabilityAbstract
The objective of this study is to develop tourism accounting from the perspective of identified consequences within commercial firms operating in this industry. In terms of methodology, the present study can be considered exploratory, developmental, and mixed-method. In this study, through the use of interview tools and three stages of grounded theory coding, an initial attempt was made to present a paradigmatic model based on the approach of Strauss and Corbin (1998). After assessing the reliability of the identified dimensions using the Delphi technique, the second phase of the study focused on the identified consequences of tourism accounting. Specifically, it aimed to determine the most central dimension influencing the expansion of accounting functions in this industry, which, based on economic system policymaking, can be recognized as a reliable output. The qualitative findings of this study indicate the presentation of a paradigmatic model based on 50 conceptual themes and 10 core categories, forming five dimensions: causal conditions, contextual conditions, intervening conditions, strategies, and consequences of tourism accounting development. In the quantitative section of the study, it was found that the consequence of “more comprehensive disclosure of internal control weaknesses” (I₉) is the most significant outcome expected from the development of tourism accounting at the firm level in this industry, such that broader disclosure of performance-related information can facilitate the achievement of sustainability.
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