The Research and Development Study of Tourism Accounting Dictionary

Abstract

Although there is an increasing need for comprehensive sources of Tourism Accounting learning and practices, unfortunately, a practical-based reference related to the account names and other Accounting terminology used in this industrial sector is still lack. This study, therefore, aims to develop and test the feasibility of a tourism accounting dictionary by conducting a research and development (R&D) method. The Plomp's R&D model is adopted which included: 1) preliminary investigation phase; 2) design phase; 3) realization/construction phase; 4) test, evaluation & revision phases; and 5) implementation phase. Data were collected from the accounting staff of the tourism companies throughout Bali Province through a self-administered questionnaire and supported with five interviews. Results indicated that the developed tourism accounting dictionary was valid, practical, and effective in increasing the quality of students' and practitioners' learning and practices of tourism accounting.

The Effect of Intellectual Capital, Industry Experience on the Application of Financial Accounting Standards in the Tourism Industry in Ambon City

“…A study found that this country's tourism business accounting policies are imperfect and do not fully comply with international standards [11]. Another study developed a tourism accounting dictionary to improve the quality of tourism accounting learning and practice for students and practitioners [12]. The third study aims to improve the management accounting function in companies, including in the tourism sector [3].…”

“…One of the articles emphasizes the need for improved accounting policies in tourism companies and an internationally standard approach [11]. Another article presents a research study and development of a tourism accounting dictionary, which has proven effective in improving the quality of learning and practicing tourism accounting for students and practitioners [12]. A systematic review of the literature on hotel management accounting practices found that the best management accounting techniques and procedures are fundamental to the success of companies in the hospitality industry [14].…”

“…However, several articles indicate that tourism companies have limited accountability policies and are not fully compliant with international standard requirements [11]. Another paper presents a research study and development of a tourism accounting dictionary, which aims to improve the quality of learning and practice for students and practitioners [12].…”

Developing an Air Travel Picture Dictionary in Enhancing Vocabulary Mastery Among Air Transport Management Students: A Need Analysis

“…In the realm of English for Specific Purposes (ESP), the use and development of dictionaries have been a subject of keen interest among researchers. For instance, Prayudi et al (2019) conducted a study using a Research & Development (R&D) design to create a tourism accounting terminology dictionary. This dictionary, tailored to specific working contexts, industry groups, and types of financial reports, proved to be valid, practical, and effective in enhancing both students' and practitioners' learning experiences in Tourism Accounting.…”