Management Accounting in European Affairs: A Memorandum Methodology for Formalize Audit Evidence

Titolo Rivista CORPORATE GOVERNANCE AND RESEARCH & DEVELOPMENT STUDIES
Autori/Curatori Stefano de Nichilo
Anno di pubblicazione 2021 Fascicolo 2021/1 Lingua Inglese
Numero pagine 19 P. 153-171 Dimensione file 0 KB
DOI 10.3280/cgrds1-2021oa10445
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The research investigates the interplay of sustainable tourism, management accounting, monitoring, destination life cycles and stakeholder involvement. Management techniques are considered critical to the sustainable stewardship and competitiveness of tourism destinations in European business agricultural investments. The importance of tourism management and monitoring in destinations and organizations is particularly highlighted through an explanation of sustainable tourism indicator systems such as that created by the European Commission. Systems such as this will help position Europe as the leading sustainable tourism destination in the world both now and in the future. Consequently the sustainability of tourism is now much broader that just environmental considerations. It is commonly considered to be comprised of the three pillars: the environment, the economy and the community. Much of corporate finance takes a particular financial architecture as its reference: the equity company with listed shares and relatively easy access to financial markets. But there are other ways to organize and finance business activities. The forms of ownership, control and financing can vary widely worldwide. In this article we will describe some of these differences. Companies collect liquidity through financial markets, but also through public grants.

The research investigates the interplay of sustainable tourism, management accounting, monitoring, destination life cycles and stakeholder involvement. Management techniques are considered critical to the sustainable stewardship and competitiveness of tourism destinations in European business agricultural investments. The importance of tourism management and monitoring in destinations and organizations is particularly highlighted through an explanation of sustainable tourism indicator systems such as that created by the European Commission. Systems such as this will help position Europe as the leading sustainable tourism destination in the world both now and in the future. Consequently the sustainability of tourism is now much broader that just environmental considerations. It is commonly considered to be comprised of the three pillars: the environment, the economy and the community. Much of corporate finance takes a particular financial architecture as its reference: the equity company with listed shares and relatively easy access to financial markets. But there are other ways to organize and finance business activities. The forms of ownership, control and financing can vary widely worldwide. In this article we will describe some of these differences. Companies collect liquidity through financial markets, but also through public grants.

Keywords:European Funds, Management Accounting, Organization Settings, Smart Tourism, Sustainable Destinations, and Tourism Management and Monitoring.

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Stefano de Nichilo, Management Accounting in European Affairs: A Memorandum Methodology for Formalize Audit Evidence in "CORPORATE GOVERNANCE AND RESEARCH & DEVELOPMENT STUDIES" 1/2021, pp 153-171, DOI: 10.3280/cgrds1-2021oa10445