CONCEPTS, NEWS AND PERSPECTIVES REGARDING ACCOUNTING IN TOURISM AND ECOTOURISM

Abstract

Tourism and ecotourism aim the optimisation of a balanced relation concerning the value between effort and effect, income and costs, assets and their origin. Controlling these relations involves the mandatory use of the accounting information. The purpose of the article is to prove that the particularities of the tourism and ecotourism activities influence the accounting information. The anticipations based on accounting information are important for the increasing of the tourism and ecotourism activities efficiency, in terms of sustainable development. Accounting information has as main purpose creating a common language for investors and managers, creating a bridge between investors and the tourism and ecotourism entities activity.