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8 TH INTERNATIONAL CONFERENCE on RESPONSIBLE TOURISM Taking Responsibility, Achieving Change How Do We Ensure and Report Progress? An Evolving Accounting Perspective Dr Jackie Brander Brown MMU, Faculty of Business and Law FCA, FHOSPA, MIH

8 TH INTERNATIONAL CONFERENCE on RESPONSIBLE TOURISM Taking Responsibility, Achieving Change How Do We Ensure and Report Progress? An Evolving Accounting

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Page 1: 8 TH INTERNATIONAL CONFERENCE on RESPONSIBLE TOURISM Taking Responsibility, Achieving Change How Do We Ensure and Report Progress? An Evolving Accounting

8TH INTERNATIONAL CONFERENCE on RESPONSIBLE TOURISM

Taking Responsibility, Achieving Change

How Do We Ensure and Report Progress?

An Evolving Accounting Perspective

Dr Jackie Brander BrownMMU, Faculty of Business and Law

FCA, FHOSPA, MIH

Page 2: 8 TH INTERNATIONAL CONFERENCE on RESPONSIBLE TOURISM Taking Responsibility, Achieving Change How Do We Ensure and Report Progress? An Evolving Accounting

An Evolving Accounting Perspective

…current business trends in the global hotel industry are strongly oriented towards sustainable development…

…hotels need to rethink their typical short-term, financially oriented performance information by developing effective sustainability accounting systems which incorporate a pertinent balance of performance management indicators…

Vejzagic & Brander Brown, 2014

Page 3: 8 TH INTERNATIONAL CONFERENCE on RESPONSIBLE TOURISM Taking Responsibility, Achieving Change How Do We Ensure and Report Progress? An Evolving Accounting

A Pertinent Balance of Performance Management Indicators [1]

Legislation/Regulation…

Certifications…

Audits…

Organisation types…

Technology/systems…

External/ Internal…

Page 4: 8 TH INTERNATIONAL CONFERENCE on RESPONSIBLE TOURISM Taking Responsibility, Achieving Change How Do We Ensure and Report Progress? An Evolving Accounting

A Pertinent Balance of Performance Management Indicators [2]

Clear policy/strategy

CollaborationFocus on impact Investment/

resourcesEducation/

supportBenchmarksRewarding

performance

Page 5: 8 TH INTERNATIONAL CONFERENCE on RESPONSIBLE TOURISM Taking Responsibility, Achieving Change How Do We Ensure and Report Progress? An Evolving Accounting

How Do We Ensure and Report Progress?An Evolving Accounting Perspective

Dr Jackie Brander Brown

Tel: 0161 247 3782

Email: [email protected]

Skype: dr.jackie.bb