scholarly journals Audit in ensuring the effectiveness of tourism management

2020 ◽  
Vol 29 (4) ◽  
pp. 755-764
Author(s):  
Karina O. Nazarova ◽  
Volodymyr Yu. Hordopolov ◽  
Svitlana V. Sakhno ◽  
Mariia O. Nezhyva ◽  
Taras Yu. Furman
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Management System ◽  
Management Accounting ◽  
Effective Interaction ◽  
Tourism Industry ◽  
External Audit ◽  
Tourism Management ◽  
Business Analysis ◽  
Vector Direction

Due to the spread of the coronavirus pandemic, the losses of the tourism industry in Ukraine in 2020 are estimated at more than 1.5 billion dollars. USA. The current situation requires an adequate response from the government and business, which leads to an increased need for the use of scientific tools to justify the options for optimal economic development and relevant management decisions. Under such conditions, the key to sustainable development of the tourism industry should be the maximum use of management tools: management accounting, analysis and audit, implemented in the concept of their effective interaction. The aim of the article is to improve the theoretical and praxeological principles of management accounting, analysis and audit in the tourism management system, by developing the concept of their synergy and substantiation of prospects for implementation as a key imperative for sustainable development of the tourism industry. The economic and social significance of tourism in modern conditions is determined by the fact that the tourism business contributes to economic development, developing related industries, promotes employment, growth of gross domestic product, is a significant source of foreign exchange earnings. Experts from the World Tourism Organization emphasize the historical sustainability of tourism and its ability to create jobs after crises, and emphasize the importance of international cooperation and ensuring that the sector becomes a central part of the recovery effort after the coronavirus pandemic. To increase the efficiency of the tourism industry, as an imperative for sustainable development of the national economy, it is advisable to use such management system tools as management accounting, analysis and audit, implemented in the concept of effective interaction. The article identifies the place of a separate concept in the formation of the paradigm of management accounting, analysis and audit. One of the concepts that contributes to the modern audit paradigm is the concept of synergy between internal and external audit proposed in this study. A qualitative feature of the proposed concept is the two-vector direction of its action, as it is aimed at meeting the needs of internal and external users of information, which fundamentally distinguishes it from other concepts of audit. The proposed scheme of management of the tourist enterprise on the basis of interaction of administrative accounting, business analysis and audit will promote their practical realization in activity of the subject of tourist business. One of the concepts that contributes to the modern audit paradigm was the concept of synergy of internal and external audit proposed in this study. A qualitative featureof the proposed concept is the two-vector direction of its action, as it is aimed at meeting the needs of internal and external users of information, which fundamentally distinguishes it from other concepts of audit. The practical implementation of the interaction of management accounting tools, business analysis and audit at the micro level will also be facilitated by the developed scheme of tourism enterprise management based on the interaction of management accounting, business analysis and audit.

Crafts and Material Analysis of the Three Gorges Tourism Souvenirs

2014 ◽  
Vol 584-586 ◽  
pp. 1103-1110
Author(s):  
Guang Qing He
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Product Innovation ◽  
Tourism Industry ◽  
Three Gorges ◽  
Development Mode ◽  
The Three Gorges ◽  
Important Direction ◽  
Design Value ◽  
Industry Needs

The design of tourist souvenir is the structure of the tourism industry needs, is also the important direction of regional economic development. In this paper, aiming at the application of traditional crafts and materials in the three gorges local features, more manifests the design value of the tourist souvenirs. As the modern tourism market the goal of sustainable development, through continuously improve product innovation and research and development mode, to better service to the all-round development of the three gorges tourism market.

scholarly journals Eco-efficiency, sustainable development and environmental accounting in the tourism industry during a crisis

2018 ◽  
Vol 14 (3) ◽  
pp. 58-64
Author(s):  
Nikolaos Sariannidis ◽  
Alexandros Garefalakis ◽  
Panagiotis Ballas ◽  
Evdoxia Grigoriou
Keyword(s):  
Sustainable Development ◽  
Financial Reporting ◽  
Business Performance ◽  
Management Practices ◽  
Environmental Accounting ◽  
Tourism Industry ◽  
Financial Reports ◽  
Tourism Management ◽  
And Performance ◽  
Hospitality And Tourism Industry

Tourism industry exploits the local fragile resources of a destination including biodiversity, archaeological and cultural areas with tourists expressing a propensity to visit places with high environmental quality and intensely local culture elements. Thus, traditional tourism management practices that are associated with the environmental degradation and catastrophe of these resources should be scrutinized and avoided. The aim for the particular study is to investigate the notion of sustainable development within the realm of hospitality and tourism industry by suggesting avenues for further research regarding both policymakers and practitioners. The contribution of this study is that it links sustainability management with financial reporting and business performance. Building on the above, it highlights the importance of accounting by shedding light on how the latter could better incorporate environmental practices and performance of a business entity into reporting improving the quality of narratives and usefulness of financial reports to various stakeholders. The novelty of this study is that it proposes the focus on accounting as a mediating factor to imprint sustainable practices adopted by a business entity in an effort to provide quality reports to stakeholders and a tool to diffuse environmentally sensitive practices from the side of policymakers.

scholarly journals SUSTAINABLE DEVELOPMENT OF RURAL AREAS ON THE BASIS OF INDUSTRIAL, RESOURCE AND ENVIRONMENTAL POTENTIAL

2019 ◽  
Vol 3 (3) ◽  
pp. 32-38
Author(s):  
Olga Voronkova
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Rural Areas ◽  
Resource Constraints ◽  
Negative Impact ◽  
Rural Poverty ◽  
Tourism Industry ◽  
Social Infrastructure ◽  
Wide Range ◽  
Socio Economic Development

Attention to the problems of socio-economic development of rural areas by the official authorities, economists and the scientific community was mainly theoretical, sometimes point-practical. At the same time, rural poverty and high unemployment, the deterioration of the demographic situation, the reduction of the network of social infrastructure institutions in rural areas, which in combination has a negative impact on the reproduction of labor resources, a decrease in production, a high level of migration, have always been the problems of rural development in the country. In general, the sustainable development of rural areas is characterized, on the one hand, by external, the most important natural resource constraints that form a long-term perspective, and on the other — determine the possibility of socio-economic development of rural communities, economic entities, diversification of the economy of the territory, the formation of new activities, environmental management. This is a very wide range of problems, which in Russia and in a number of countries around the world is currently being considered from different positions. The article deals with the problems of economic development of rural areas as the main factor of their sustainable development in the agricultural regions of Russia. The main resources of development of rural areas of the region are defined. The characteristic of clusters of agribusiness and tourism industry is given. It shows their points of growth, the channels of products realization of the cluster, the development of tourism and recreation.

scholarly journals The mechanism of introduction of the system of management of expenses at the enterprises of agro-industrial production

2021 ◽  
pp. 196-205
Author(s):  
V. Moskalenko
Keyword(s):  
Management System ◽  
Production Efficiency ◽  
Cost Management ◽  
Management Accounting ◽  
Effective Interaction ◽  
Self Control ◽  
Industrial Complex ◽  
Agricultural Enterprises ◽  
Cost Management System ◽  
The Cost

The article highlights the key problems of effective cost management at the agro-industrial complex enterprises. The conceptual model of effective interaction between elements of the cost management system is provided and the algorithm of implementation of the cost management system at the agro-industrial complex enterprises is justified. The article unfolds the specifics of the arrangement of management accounting as a key element of the cost management system at the agricultural enterprises and presents the optimal system of accounts of management accounting and their interaction with the accounts of classical management accounting. The issues of development of internal standards of the cost management system at the agricultural enterprises and the concept of cost accounting by responsibility centres are highlighted. The task of such accounting is rather assistance in the arrangement of self-control of managers than control itself. Therefore, the main purpose of accounting for the responsibility centres is to assist management staff at various levels in compiling reports on the implementation of budgets (plans, programs, projects) and evaluation of performance. The article draws attention to the importance of classifying the costs of agroindustrial complex enterprises both for the assessment of stocks and determination of the financial result, as well as for management decisions and control. A large focus is concentrated on the peculiarities of calculating the cost price of agricultural products as one of the factors of production efficiency. The importance of establishing a system of budgeting and monitoring the implementation of budgets is emphasized. Finally, it is noted that the cost management process is reduced to such basic types of analytical work as the allocation of responsibility centres, cost classification, arrangement of accounting, cost planning and costing.

The udmurt republic regional tourism program-objective methods of management

10.12737/6688 ◽  
2014 ◽  
Vol 8 (6) ◽  
pp. 52-62
Author(s):  
Лариса Баталова ◽  
Larisa Batalova ◽  
Галина Мерзлякова ◽  
Galina Merzlyakova ◽  
Татьяна Оконникова ◽  
...  
Keyword(s):  
Management System ◽  
Tourism Development ◽  
Tourism Industry ◽  
Positive Development ◽  
Investment Activity ◽  
Tourism Management ◽  
Regional Tourism ◽  
Program Objective ◽  
Udmurt Republic ◽  
The Republic

The article presents the main results of scientific research, carried out with the Ministry of Education and Science of the Russian financial support, based on the fundamental part of State order, project code 1968.The article contents the step-by-step retrospective analysis of the Udmurt Republic regional tourism management system, and the modern management system formation process in the Udmurt Republic. The Udmurt Republic Regional tourism program-objective method of management, picked out by the Ministry of Physical Culture, Sports and Tourism U.R., provides the positive development dynamic of the tourism industry in the republic, based on the intermediate results of the objective program “The inner and entrance tourism development in the Udmurt Republic on 2012-2018 years” realization. The article is connected also with several ways of inner and entrance tourism development in the Republic, like: the tourism management in the Udmurt Republic as an interindustry complex; tourist-recreational resources information base as well as tourist infrastructure objects forming; the investment activity stimulation; and c.t.r.

scholarly journals ECOTOURISM DEVELOPMENT OPTIMUM STRATEGIES USING SWOT AND QSPM MODELS: A CASE STUDY OF ARDEBIL PROVINCE, IRAN

2019 ◽  
Vol 8 (3) ◽  
Author(s):  
Bahram Imani ◽  
Mansour Rahmati ◽  
Vahed Aghaei
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Tourism Industry ◽  
Cultural Development ◽  
Optimal Solutions ◽  
Economic Activities ◽  
Mineral Springs ◽  
Growth Status ◽  
Effective Strategies

Tourism is the largest economic activities in the worlds and has a fast growth, status of Iran suggests that Iran's tourism industry in less than one thousandth of global revenue from tourism is their portion. Among the provinces of Iran, many ecotourism attractions in Ardebil province (about 42 hot and cold mineral springs, 24 dams, 11 habitats and 35 special natural attractions, etc.), which can be a factor for sustainable development in the region. This study aimed to identify existing facilities and provide optimal solutions to assist in economic development, social and cultural development of ecotourism is in shadow, so in this research using descriptive - analytical model of strategic planning (SWOT) to provide strategies and effective strategies used in the development of ecotourism is in the end, using a strategic quantity planning priorities, 20 basic strategy suggested for the ecotourism development.

scholarly journals Intrapreneurship Approach for Tourism Management

2007 ◽  
Vol 2 (1) ◽  
pp. 116-123
Author(s):  
Ghosh Jyotirmay
Keyword(s):  
Economic Development ◽  
Small Business ◽  
New Ventures ◽  
Corporate Entrepreneurship ◽  
Tourism Industry ◽  
New Venture ◽  
Corporate Management ◽  
Organizational Setting ◽  
Tourism Management ◽  
Southwest Airlines

'Corporate Entrepreneurship, also known as Intrapreneurship is the process of profitably creating innovation within an organizational setting. Most companies are realizing the need for corporate entrepreneuring. This need has arisen as response to (1) the rapidly growing number of new sophisticated competitors, (2) a sense of distrust in th    e traditional methods of corporate management, and (3) an exodus of some of the best and brightest people form corporations to become small business entrepreneurs. Thus corporate entrepreneurship or intrapreneurship has been practiced in all industries, including the Tourism industry.In this article effort have been made to demonstrate the techniques of implementing intrapreneurship with examples from the tourism industry. Tourism, being the major factor of global economic development, needs to be nourished with constant innovations and new venture creations. Intrapreneurship has proved to provide these innovations and new ventures. A case of Southwest Airlines of USA, is presented to portray how the intrapreneurship principles are applied effectively

BACKGROUND AND DEVELOPMENT TRENDS OF INTEGRATED ACCOUNTING INFORMATION IN THE MANAGEMENT SYSTEM

10.12737/3802 ◽  
2014 ◽  
Vol 9 (1) ◽  
pp. 22-27
Author(s):  
Мальсагов ◽  
Idris Malsagov
Keyword(s):  
Sustainable Development ◽  
Strategic Management ◽  
Management System ◽  
Management Accounting ◽  
Accounting Information ◽  
Central Place ◽  
Economic Sectors ◽  
Market Positioning ◽  
Demographic Situation ◽  
Strategic Objectives

Developing strategic management at the micro - and meso-levels on the example of holding structures of priority economic sectors, we should identify the critical areas, conjugate between a scientific tasks, the solution of which, in our view, would let to design and develop a new concept of integrated strategic management accounting, analysis and control. As deeper one or another direction of management accounting is developed, so more we determined the points of contact to him with information for other systems: forecasting, planning, budgeting, monitoring, analysis and etc. Therefore, even the main stages on the formulation of management accounting in the enterprise can not be perfectly adapted for each specific case. The necessity to integrate the information to solve the strategic problems led to the development of so-called integrated accounting and reporting systems. The article considered the theory and the possibility of rationale integrated accounting information in the management system, the central place in which is allocated to the strategic reporting and its indicators, developed in accordance with the concept of sustainable development of organizations. The formation of goals and enterprise strategies growth influence: economic and political situation in the country; demographic situation and social problems; suppliers, customers and the company’s market positioning; competition; demographic situation; as well as legislative and regulatory acts. It is clear that the formation of information, on which base management decisions is taken, is affected by a set of strategic objectives, which are carried out within the framework of current and operational management. It is necessary to focus on the performance indicators so thar to achieve sustainable development of the organization in the future.

Conceptual model of tourist industry impact on region's economic area

2017 ◽  
Vol 32 (3) ◽  
pp. 66-72
Author(s):  
E. U. Osmanova
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Conceptual Model ◽  
Tourism Industry ◽  
Tourist Industry ◽  
Economic Area ◽  
State Economy ◽  
Domestic Tourism ◽  
Area Development

The article considers the tourism role and impact on the region's economy. The functions of the tourism industry in the region's economic development are generalized and structured. The conceptual model of the tourism industry impact on the region's economic area is proposed in the paper. The primary aims of the domestic tourism area development as a source of state economy sustainable development are determined.

On Sustainable Development of Eco-Agricultural Tourism in Low-Carbon Economy

2013 ◽  
Vol 869-870 ◽  
pp. 946-949 ◽  
Author(s):  
Jian Bo He ◽  
Zhen Wang ◽  
Qing Ling Yin
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Tourism Industry ◽  
Human Society ◽  
Low Carbon ◽  
Low Carbon Economy ◽  
Agricultural Tourism ◽  
Carbon Economy

Low-carbon economy has become an inevitable tendency of economic development of human society. Starting from the basic conception of low-carbon economy and eco-agricultural tourism, the article analyzes the reasons why developing low-carbon eco-agricultural tourism is a certain choice to achieve sustainable development of tourism industry. Meanwhile, it also puts forward some countermeasures for sustainable development of eco-agricultural tourism from the perspective of low-carbon economy.

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