84148 - Managerial Accounting and Reporting in Sustainable Tourism

Course Unit Page


This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.

No poverty Gender equality Reduced inequalities Sustainable cities

Academic Year 2019/2020

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 id divided in two terms:

1)1ST TERM: Managerial Accounting and reporting

in tourism entities (30 h.)

Period: Sept- Oct.


2)2nd TERM: Social and Environmental accounting

and reporting for sustainable tourism (30 h.)

Period: From Nov. to Dec.



The course  started On SEPT 2019.

The course has the objective to know performance measurement instruments of enterprise, that are essential for decision making processes involving economic, financial, social and environmental issues.


1)1st TERM: Managerial Accounting and reporting

in tourism entities (30 h.)

First cycle of lessons (PERFORMED)

Unit 1-Mission , Governance, Accountability (MGA) of profit-making and social enterprise (Baldarelli et al. (2017) Environmental accounting and reporting, Springer, Ch.1.1. )

Unit 2-Management control of tourism companies: meaning and classifications and Financial Statement-Balance sheet(Schmidgall, Hospitality Industry managerial accounting. 7th ed, 2010 (Ch. 2)

Unit 3-Management control tools (Slides on the web site) and Income and Income statement (Schmidgall, Hospitality Industry managerial accounting. 7th ed, 2010 (Ch. 3))

Unit 4-Ratio Analysis (Schmidgall, Hospitality Industry managerial accounting. 7th ed, 2010 (Ch. 5))

Unit 5- GRI model and cases (Baldarelli et al, 2017, §1.5 The scheme of analysis Sustainibility development: Meaning and trends and §: 5.2; https://www.globalreporting.org/Pages/default.aspx ;

Unit 6- Some tools for sustainability and integrated reporting: Integrated Reporting (Baldarelli et al, 2017, Ch. 4. (§: 4.1;4.2;4.3;4.4; 4.7) )

During the first mid term lessons, group work was carried out to solve the problems


2)2nd TERM: Social and Environmental accounting

and reporting for sustainable tourism (30 h.)


-Cost, volume, profit analysis


-Some orientations to reply to sustainable modernity

-Emergence of Environmental Accounting and Reporting

-Measurement and Communication of Environmental variable

-Case-studies and best practices


Raymond S. Schmidgall, Hospitality Industry managerial accounting. 7th ed, 2010 (Ch. 1(the first 10 pages), Ch.2, Ch.3, Ch.5,Ch.6,Ch.7(until pag.335), Ch.10 (until pag. 477)

Baldarelli M.G., Del Baldo M. Nesheva N, Environmental Accounting and Reporting: theory and practice, Springer , 2017 (Ch. 1, 2, 3, 4, 5.2; 8)


Teaching notes on the web-site

GRI- on the website: https://www.globalreporting.org [https://www.globalreporting.org/]

Brundtland Report on the website: www.un-documents.net/wced-ocf.htm

Please consider that the chapters and paragraphs of the book will be studied during the first mid term exam and the second mid term exam. About the specification of the textbooks for each mid term exam , please see the program and the web site of teaching material: https://iol.unibo.it/

Teaching methods

Frontal lectures, case analysis, workshops, company visit

Assessment methods

The exam is composed of a written test (95% of the final mark).

Discussion of problems during class (5% of the final mark).

The exam has to be completed in the same date. It is not possible to bring books, personal notes or electronic devices in the exam. Registration for the exam is compulsory, and students have to register through AlmaEsami according to the general rules of the School of Economics, Management and Statistics.

The exam involves two intermediates exams.

For the 1ST TERM EXAM (48% of the final mark) is scheduled on November ( at the end of the first part);

For the 2ND TERM exam will be at the end of the course.

Both of them will be written exams.

1ST TERM EXAM (writteN exam) is composed by 2 or 3 open questions and 2/3 exercices and 1 hour long.

the 2ND TERM exam is composed of 2 or 3 open questions about social , environmental and sustainability accounting and reporting and one teaching case to analyse. The exam is 1h long.

The mark is out of 30 points, and the minimum required to pass each intermediate exam is 18 / 30.

Teaching tools

Slides, video, paper, problem solving using web sites.

Links to further information


Office hours

See the website of Maria-Gabriella Baldarelli