Izvorni znanstveni članak
https://doi.org/10.20867/thm.11.2.5
THEORETICAL ISSUES ON ENVIRONMENTAL ACCOUNTING INFORMATION SYSTEMS IN HOSPITALITY EDUCATION
Panayiotis Tahinakis
; Department of Accounting and Finance, University of Macedonia, Thessalonica, Greec
John Mylonakis
; Hellenic Open University, Greec
Nicolaos Protogeros
; Department of Accounting and Finance, University of Macedonia, Thessalonica, Greec
Sažetak
In a competitive environment the application of Information Technology Systems by tourism companies can increase future prosperity and financial growth. The purpose of this paper is to measure the natural assets and to calculate the environmental benefits, as well as, the associated costs, so as to include all the above in the financial statements (balance sheet and profit & loss account). It is crucial to point out that
the installation of a Green Accounting Information System requires evaluation of human assets (students and professors), availability of space, value the benefits, as well as, estimate the necessary installation costs.
Literature suggests that although many information systems of environmental management have been developed, no significant progress was made on the growth of green accounting information systems due to the inherent difficulty for the monetary expression of environmental accumulated costs and related natural resources.
Ključne riječi
Accounting Information Systems; Environmental Information Systems; Hospitality; Tourism Education
Hrčak ID:
181298
URI
Datum izdavanja:
30.12.2005.
Posjeta: 1.532 *