Impact of Accounting Management on the Financial Sustainability of the Tourism Sector

Abstract

This bibliometric review analyzes the scientific production related to the variables Accounting Management and Tourism Sector registered in the Scopus database during the period 2018-2023. The main objective of the study was to identify and characterize the volume of publications, achieving a total of 39 documents. The information collected was organized by graphs, categorizing it by Year of Publication, Country of Origin, Area of Knowledge and Type of Publication. The results reveal that Spain is the country with the highest number of publications, reaching a total of 5 scientific papers. The Social Sciences area stood out as the most prolific in terms of bibliographic contribution, with 17 documents, the same as those in the Administration, Business and Accounting area. Likewise, Journal Articles accounted for 64% of total publications. This analysis also includes a qualitative study on the positions of various authors in relation to the topics addressed, providing a comprehensive view of the current state of research in this field. Among the main conclusions, it is possible to define that an effective integration of accounting practices which include sustainable impacts in the tourism sector is essential to ensure the conservation of ecosystems and economic development in the medium and long term.