Sustainable Tourism: Selection of Strategic Accounting Content for Bachelor's Degree in Tourism

Abstract

This study presents the importance of strategic accounting for the training of professionals committed to sustainable and socially responsible tourism, in line with current trends in the sector. The objective was to carefully and substantiate the selection of strategic accounting content geared toward sustainability education, which constitutes the core subject matter of a specific course: Strategic Accounting for the Management of Sustainable Tourism Companies, from the perspective of Educational Sciences. The research was conducted primarily using a qualitative approach, with a participatory action research design involving specialists and academics from the tourism and education sectors. Complementary quantitative techniques were also used to collect objective data that validated the relevance and acceptance of the proposed curriculum. The course was implemented in a real-life academic context, and the results demonstrate the need and transformative potential of integrating specialized strategic accounting content with sustainability. This proposal contributes to training professionals with a Bachelor's Degree in Tourism, capable of managing, planning, and developing tourism, travel, and hospitality activities, responding to the professional model established in the current Curriculum for the Bachelor's Degree in Tourism in Cuba.