出版社：Sveučilište u Rijeci, Fakultet za menadžment u turizmu i ugostiteljstvu, Opatija
摘要：In a competitive environment the application of Information Technology Systems by tourism companies can increase future prosperity and financial growth. The purpose of this paper is to measure the natural assets and to calculate the environmental benefits, as well as, the associated costs, so as to include all the above in the financial statements (balance sheet and profit & loss account). It is crucial to point out that the installation of a Green Accounting Information System requires evaluation of human assets (students and professors), availability of space, value the benefits, as well as, estimate the necessary installation costs. Literature suggests that although many information systems of environmental management have been developed, no significant progress was made on the growth of green accounting information systems due to the inherent difficulty for the monetary expression of environmental accumulated costs and related natural resources.
关键词：Accounting Information Systems; Environmental Information Systems; Hospitality; Tourism Education
