Resumen

PALMA MACIAS, Gregorio  y  CANIZARES ROIG, Marlene. Environmental Accounting as a Management Tool for a Sustainable Tourism. Cofin [online]. 2018, vol.12, n.1, pp. 124-146. ISSN 2073-6061.

The aim of this research is to reflect on the relevance of implementing management accounting in favor of the sustainability of touristic activities. Therefore, it starts from a systematization of theoretical aspects which have been tackled by different authors who make references to the relation between tourism and environment. The research ends by identifying the need to use accounting in environmental management in order to ensure activities that allow the development of a sustainable tourism.

Palabras clave : Environmental accounting; environment; sustainability; tourism.

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