The Role of Accounting in Encouraging Transparency and Sustainability in the Tourism Sector: A Systematic Literature Review

Anak Agung Istri Anom KARMILA; Gusti Ayu Putu Rista Puspita SARI; Ni Komang PURNAMAWATI; Gusti Ayu Made Kusuma DEWI

Authors

Anak Agung Istri Anom KARMILA Warmadewa University, Indonesia
Gusti Ayu Putu Rista Puspita SARI Warmadewa University, Indonesia
Ni Komang PURNAMAWATI Warmadewa University, Indonesia
Gusti Ayu Made Kusuma DEWI Warmadewa University, Indonesia

Keywords:

Accounting, Tourism, Transparency, SLR, Sustainability

Abstract

The tourism sector is one of the significant contributors to economic growth, especially in developing countries such as Indonesia. Amid the increasing need for transparency and accountable financial management, accounting plays a crucial role in optimizing the governance and sustainability of this sector. This study aims to explore the role of accounting in supporting the development of the tourism sector through a Systematic Literature Review (SLR) approach. This article reviews 20 national and international scientific articles published in 2019–2024 that discuss the relationship between accounting and tourism. The results of the study indicate that good accounting practices can improve financial transparency, strengthen investor confidence, and support the sustainability of tourism business operations. In addition, digitalization in accounting has also increased the efficiency of reporting and managerial decision-making. These findings provide implications for tourism industry players to prioritize the integration of accounting systems in their business operations.

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