New Challenges in Teaching Accounting and Reporting in Tourist Enterprises

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 a...

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Main Author: Maria Gabriella Baldarelli
Format: Article
Language:English
Published: University of Bologna 2013-02-01
Series:Almatourism
Subjects:
Online Access:http://almatourism.unibo.it/article/view/3467
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author Maria Gabriella Baldarelli
author_facet Maria Gabriella Baldarelli
author_sort Maria Gabriella Baldarelli
collection DOAJ
description 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.
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spelling doaj.art-5be1d972168641788ba73f3fcce42c9c2022-12-22T00:58:13ZengUniversity of BolognaAlmatourism2036-51952013-02-013611510.6092/issn.2036-5195/34673218New Challenges in Teaching Accounting and Reporting in Tourist EnterprisesMaria Gabriella Baldarelli0University of BolognaThe 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.http://almatourism.unibo.it/article/view/3467tourist enterprisesteachingaccountingSEARtourism
spellingShingle Maria Gabriella Baldarelli
New Challenges in Teaching Accounting and Reporting in Tourist Enterprises
Almatourism
tourist enterprises
teaching
accounting
SEAR
tourism
title New Challenges in Teaching Accounting and Reporting in Tourist Enterprises
title_full New Challenges in Teaching Accounting and Reporting in Tourist Enterprises
title_fullStr New Challenges in Teaching Accounting and Reporting in Tourist Enterprises
title_full_unstemmed New Challenges in Teaching Accounting and Reporting in Tourist Enterprises
title_short New Challenges in Teaching Accounting and Reporting in Tourist Enterprises
title_sort new challenges in teaching accounting and reporting in tourist enterprises
topic tourist enterprises
teaching
accounting
SEAR
tourism
url http://almatourism.unibo.it/article/view/3467
work_keys_str_mv AT mariagabriellabaldarelli newchallengesinteachingaccountingandreportingintouristenterprises