LITERATURE REVIEW ON SUSTAINABLE TOURISM AND ACCOUNTING

Authors

  • Athira K A Full-Time Research Scholar, P.G Department of Commerce and Research Center, Mahatma Gandhi College, Thiruvananthapuram, Kerala
  • Dr Vinod A S Assistant Professor, P.G Department of Commerce and Research Center, Mahatma Gandhi College, Thiruvananthapuram, Kerala

Keywords:

Environmental conservation, Responsible tourism, Sustainable accounting, Rural tourism, Sustainable tourism, Accounting, Sustainable development.

Abstract

The study aims to review the research papers in the area of sustainable tourism and accounting. It tries to uncover the significance of sustainable tourism and sustainable accounting studies in the present scenario. Sustainable tourism is an important type of tourism that is primarily important for conserving the environment and nature. The information for the study was collected from the Scopus database from the period of 2018-2023. A total number of 249 papers published in different parts of the world were selected for the study. Citation analysis, co-citation analysis, and co-occurrence have been done. The bibliometric evaluation revealed the authors with the most citations in the research area of sustainable tourism. Castamho has the most co-citations and link strength, followed by Counto G. The Most used keyword is “rural tourism” and the country with the highest number of publications is the United Kingdom (UK). The year 2019 has the most publications in this area. Sustainable accounting otherwise called Green accounting is the subset of accounting that gives importance to sustainable development in the field of tourism. A total number of 301 papers were reviewed and found out the most frequently used keywords and countries with most publications in the respective field

Author Biography

Dr Vinod A S, Assistant Professor, P.G Department of Commerce and Research Center, Mahatma Gandhi College, Thiruvananthapuram, Kerala

Assistant Professor, P.G Department of Commerce and Research Center,

Mahatma Gandhi College, Thiruvananthapuram, Kerala.

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Published

2025-02-28

Issue

Vol. 56 No. 02 (2024): Indian Journal of Accounting

Section

Articles

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