New Challenges in Teaching Accounting and Reporting in Tourist Enterprises
DOI:
https://doi.org/10.6092/issn.2036-5195/3467Keywords:
tourist enterprises, teaching, accounting, SEAR, tourismAbstract
The experience of teaching for several years in different degree courses pressed me to use new tools and methods to make use of Connecting general trend of teaching all over the world this paper want to reply to the following research question: “what challenges we are facing in teaching accounting and reporting in tourist enterprises?”.
Research design is oriented to deep study international literature about the state of art of teaching accounting and above all social and environmental accounting and reporting (SEAR)(Gray, Owen, Adams, 1996, Tinker, Gray, 2003; Tinker, 2005; Gray, Guthrie, 2007), because I think that this field is very important for service enterprises, especially for tourist ones. The importance is given by disclosure and democracy that is at the base of SEAR process and my interest to safeguard people and environment in tourist entities and destinations (Garrone, Di Cesare, 2005).
I want to present some reflections about how to teach accounting in tourism to give student the availability to understand the constructive role of accounting but at the same time the bad role of it at the same to serve power and exploitation.
References
Atkinson, A. B. Hills, J. (eds) (1998), Social Exclusion, Poverty and Unemployment. Centre for Analysis of Social Exclusion, CASE/4 London School of Economics.January, London WC2A 2AE.
Baldarelli, M.G. (2007), “Managing inter-company relations and corporate social responsibility(CSR) in an highly Italian tourist area”, in AA.VV.. Proceedings of 4th International Conference on Global Challenges for competitiveness: Business and Government Perspective, Pula, Juraj dobrila University of Pula- Department of Economics and Tourism “Dr. Mijo Mirkovic”, 2007, 133-137.
Bebbinghton, J. (2007), Accounting for sustainable development performance. CIMA. Oxford
Bebbinghton, J., Contraffatto, M. (2006), “ Sviluppo sostenibile: una rivisitazione della letteratura”, in G. Rusconi-M. Dorigatti (eds), Impresa e responsabilità sociale. Collana Persona. Imprese e Società 6. Milano. Angeli.
Candela G. (1996) Manuale di economia del turismo. Bologna, CLUEB.
Chadwick. R.. A. (1994)“ Concepts, definitions and measures used in travel and tourism research”, in Ritchie Brent J. R.- Charles R. Goeldner, Travel . tourism and hospitality research, A handbook for managers and researchers, N. Y., Wiley and Sons, 1994
Casarin, F.(1996) Il marketing dei prodotti turistici. Specificità e Varietà, Torino. Giappichelli.
Catturi, G.(eds)(2004) La determinazione del “valore creato”, Vol II, Padova, CEDAM.
Chadwick, R. A.(1994) “ Concepts, definitions, and measures used in travel and tourism research”, in J. R. Brent R. Charles R.. Goeldner(Eds.). Travel, Tourism, and hospitality Research. A handbook for managers and researchers, II ed.. N.Y.. Wiley and Sons.
Cooper C.(2005) “Accounting for the public interest: public ineffectual or public intellectuals?”. Accounting Auditing & accountability Journal, Vol. 18, N. 5: 592-607.
D’Ippolito, T. (1955) La scienza della ragioneria alla metà del XX secolo e il suo posto nel complesso delle odierne dottrine di economia aziendale. Palermo. Abbaco.
De Dominicis, U.(1966) Lezioni di Ragioneria. vol.III. Bologna. Azzoguidi
Gaborovec Mei O.(1986), Metodologie quantitative di determinazione del valore aggiunto aziendale. Trieste. Goliardica.
Gallhofer S., Haslam , J.(2004), “Accounting and liberation theology. Some insights for the project of emancipatory accounting. Accounting Auditing & accountability Journal. Vol. 17. N. 3:382-407.
Garrone, R.- Di Cesare, M.(2005), Povero outgoing, le condizioni dei lavoratori nei paradisi turistici del sud, Associazione RAM.
Gui B., Sugden R. (ed.)(2005), Economics and social interactions. Accounting for interpersonal relations, Cambridge University Press, Cambridge.
Gray , R. , Guthrie, J. (2007), Social accounting. mega accounting and beyond: a festschrift in honour of M. R. Mathews. St. Andrews(UK), CSEAR publishing.
Gray, R.(2000). Current developments and trends in social and environmental auditing, reporting and attestation: a personal perspective, University of Glasgow publication, Department of
accounting and finance.
Gray, R., Owen, D., Adams, C. (1996) Accounting and accountability. Changes and challenges in corporate social and environmental reporting, Prentice Hall Europe.
Matacena, A.(2010), “Corporate social responsibility and accountability: some glosses” . M G. Baldarelli (ed.), Civil Economy, transparency and social ad environmental accounting research role: some reflections in theory and in practice deriving from 2nd CSEAR conference-Italy, Milano, McGraw- Hill, pp.7-59
Moerman, L.(2006), “People as prophets: liberation theology as a radical perspective on accounting”, Accounting Auditing & accountability Journal, Vol. 19, N. 2, 2006: 169-182.
Negri V., Benzi G., Mussoni M. (eds)(2001) Per un turismo autenticamente umano, Rimini, Fara
Ruisi, M. ( 2004), Turismo relazionale. Logiche di sviluppo reticolare ed etica dell’ospitalità per le aziende turistiche di piccola dimensione, Milano, Giuffrè.
Tinker, T.(2005), “the withering of criticism. A review of professional. faucauldian. ethnographic. and epistemic studies in accounting”. Accounting Auditing & accountability Journal. Vol. 18. N.
:100-135.
Tinker, T. and Gray, R. (2003), “Beyond a critique of pure reason. From policy to politics to praxis in environmental an social research”, Accounting Auditing & accountability Journal, Vol. 16, N.
, pp.727-761.
Zadeck S.(1998) “Balancing performance ethics and accountability”, Journal of Business ethics, 1998: 1421-1441.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2012 Maria Gabriella Baldarelli
Copyrights and publishing rights of all the texts on this journal belong to the respective authors without restrictions.
This journal is licensed under a Creative Commons Attribution 4.0 International License (full legal code).
See also our Open Access Policy.
Metadata
All the metadata of the published material is released in the public domain and may be used by anyone free of charge. This includes references.
Metadata — including references — may be re-used in any medium without prior permission for both not-for-profit and for-profit purposes. We kindly ask users to provide a link to the original metadata record.
