Ismail, Rosmini; Forgie, Vicky; Khalid, Khalizul - In: American Journal of Finance and Accounting 2 (2012) 4, pp. 297-310
This paper discusses how to find the 'real' return for a tourism site by constructing accounting statements that take into account financial and environmental expenses, assets and liabilities. The concept of environmental accounting (EA) allows businesses and nations to report financial/economic...