The meaning of sustainability in tourism accounting: perspectives and implementation

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Effective financial management supports sustainability in small tourism businesses, enhancing community trust.
Tax awareness within tourism communities positively impacts infrastructure development, promoting regional growth.
Transparency in financial reporting is crucial for building accountability within tourism communities.
The interpretive approach utilized in four East Kalimantan regions highlights diverse perspectives on tourism accounting.

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Qualitative analysis reveals how financial management and tax awareness enhance sustainability in tourism.

Fitria et al. (2025) studied this question.

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