Accounting Technologies of Non-Financial Reporting–lever of Improving Performances in Tourism

This paper briefly presents and proves the usefulness of accounting technologies of non-financial reporting of performances for the management of tourism entity, as a complex system. Identification of relationships between its subsystems, highlighting pertinent information allowing operational subsystem an decisional subsystem attain the proposed objectives, can be supported by the use of certain instruments of performance monitoring and control: Tableau de bord, Reporting, Balanced Scorecard. These performance monitoring and control instruments also point out the non-financial objectives that a tourist entity should reach order to attain it financial objectives.