84148 - Managerial Accounting and Reporting in Sustainable Tourism

Learning outcomes

At the end of the course, the student knows the recent developments of accounting theory and the theory of the firm in sustainable tourism. The student is able to i) apply the management reporting systems and the proper tools of general accountancy for sustainable tourism systems, ii) define the economic, financial, social, environmental and sustainable aspects of the business transactions and iii) translate them into the accounting system. More specifically, the student is able to evaluate the systems of social and environmental accounting and reporting that are developed for sustainable tourist enterprises.

Course contents

The course is divided in two modules:

1st Module: Managerial Accounting and reporting in tourism entities (30h)

• Introduction to the world of accounting (financial accounting vs managerial accounting, stakeholders, bookkeeping and the accounting equation, types of companies, goals and classifications , accounting principles)

• Financial statements as management control tool

• Financial statements analysis (or ratio analysis)

• Managerial accounting: use of costs and classification of costs

• Cost-volume-profit analysis and marginal costing

 

2nd Module: Social, Environmental accounting and reporting for sustainable tourism (30 h.)

 

2nd module Program(30)

Emerging threats and opportunities for the enterprise in the era of sustainable modernity. Some orientations to reply to sustainable modernity. Emergence of Environmental Accounting and Reporting Environmental accounting and social accounting relationships. The historical development of institutional factors influencing environmental accounting. Measurement and Communication of Environmental variable. 

Case-studies and best practices

Readings/Bibliography

 

1st Module -Readings/Bibliography

Hospitality Financial Accounting, by Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Agnes L. DeFranco, WILEY, chapter 1-Hospitality accounting in action; chapter 2- Accounting principles; chapter 6- Financial statements; chapter 7- Financial Statement Analysis

Costs and management accounting, chapter 1- Nature and Scope of Cost and Management Accounting; chapter 2- Cost Concepts and Classifications; chapter 10- Marginal Costing and Cost-Volume-Profit Analysis

2nd module-Baldarelli, Maria-Gabriella, Del Baldo, Mara, Nesheva-Kiosseva, Ninel (2017), Environmental Accounting and Reporting.Theory and Practice, Springer International Publishing, ISBN: 978-3-319-50918-1, http://www.springer.com/us/book/9783319509167#otherversion=9783319509181. Series Title: CSR, Sustainability, Ethics & Governance [http://link.springer.com/bookseries/11565] -Series ISSN: 2196-7075. (Ch: 1.1, 1.5; 2, 3; 4.1;4.2;4.3;4.4; 4.7;  5.2, 8)

Teaching methods

-FRONTAL LECTURES

-problem solving and case analysis during class time

-WORKHOP ON “GAMBLING” AND TOURISM IN DIFFERENT COUNTRIES”(from 0 to 2 incentive points -to be added to the final vote)

-SEMINARS

Assessment methods

The exam of module 1 will take place online. It is a written exam made by multiple choice questions, open questions and exercises. No files can be uploaded. Students have to write their answers on the online form provided by the professor.

Students are required to use Microsoft Teams (better if you download the app) on a device with good internet connection. We are talking about a university exam, in which it is mandatory to use the webcam. Students will have to show a valid ID/passport. No other people are allowed to be present in the room and there must be no books, notebooks or notes on the desk. The online exam form will be delivered through https://eol.unibo.it on the day/hour of the exam.

Students have to enrol to the exam through Almaesami (this is compulsory). One day before the exam students will receive the link for the room on Microsoft Teams. Students might be organized in shifts on the same day, if their number exceed a certain threshold.

 

The exam of module 2 will take place in presence and online. It is a written exam. The text of the exam consist of: 2 open questions, 2 problems and 1 case analysis (1 h). Students will download the text from the web site and follow the guidelines:

1) download the assignment, you are required to connect to the site: https://eol.unibo.it/ . Please enter and download THE ASSIGNMENT CORRESPONDING TO THE APPEAL

2) It is advisable NOT TO CLOSE THE WINDOW IN WHICH THE TASK WAS DOWNLOADED, because THE DELIVERY can be either ONLINE or with a pdf file.

3) It is advisable to carry out the task directly online, saving periodically

4) Once the task is finished, please tick the button and submit it if possible in pdf and it loads.

5) IF IT IS NOT POSSIBLE TO DELIVER THE PDF, PLEASE FOLLOW THE ONLINE DELIVERY PROCEDURE: COPYING THE ENTIRE TEST WITH THE SOLUTION INSIDE THE WINDOW.

6) DELIVERY IN PDF: PRINT THE TASK IN PDF AND UPLOAD IT ON THE WEBSITE FOLLOWING THE INSTRUCTIONS:

• solved the exam, save the file in PDF giving the file name: SURNAME_NAME.PDF

• click on DELIVER EXAM at the bottom of the screen from which the exam text was downloaded

 drag the PDF file into the "exam delivery" box with the ARROW (simpler method) or click on file piker (1st icon representing a sheet at the top left of the file delivery section) and select FILE Upload >>> Choose file

 • Save changes (blue button at the bottom)

• Task delivery

• further delivery confirmation

Students are required to use Microsoft Teams (better if you download the app) on a device with good internet connection. We are talking about a university exam, in which it is mandatory to use the webcam. Students will have to show a valid ID/passport. No other people are allowed to be present in the room and there must be no books, notebooks or notes on the desk.

Students have to enrol to the exam through Almaesami. One day before the exam students will receive the link for the room on Microsoft Teams.

-power point group presentations, during 2nd Module lectures, will be considered for the final evaluation of the 2nd module.

 

Teaching tools

Computer and equipment for Power point slides, Videos, teaching Cases

Links to further information

https://www.unibo.it/sitoweb/maria.baldarelli/didattica/programma/2020/364173

Office hours

See the website of Maria-Gabriella Baldarelli

See the website of Selena Aureli