کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1008009 1482268 2010 18 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
THE TOURISM SATELLITE ACCOUNT: A Primer
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری گردشگری، اوقات فراغت و مدیریت هتلداری
پیش نمایش صفحه اول مقاله
THE TOURISM SATELLITE ACCOUNT: A Primer
چکیده انگلیسی

The Tourism Satellite Account (TSA) is a popular method of measuring the direct contributions of tourism consumption to a national economy. Its unique role in quantifying economic contributions of visitors in a country derives from its nature as an account rather than a model and its observance of the principles of national economic accounting. This discussion of TSA concepts, definitions and structure, the five macroeconomic variables produced and the special cases of accounting for travel agencies/tour operators, business travel consumption, and tourism specific durable goods is designed to make the TSA accessible to non economic accountants. Research issues yet to be resolved relate to tourism gross fixed capital formation, tourism collective consumption, and subnational TSAs. Finally, standards now distinguishing the TSA from other economic impact methods are recommended.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Annals of Tourism Research - Volume 37, Issue 1, January 2010, Pages 136–153
نویسندگان
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