La contabilidad financiera en la diplomatura en turismo en España: situación actual y recomendaciones para la adaptación de los planes al EEES

Authors

  • Bernabé Escobar Pérez Universidade de Sevilha
  • Antonio Lobo Gallardo Universidade de Sevilha
  • José Moreno Rojas Universidade de Sevilha
  • Rosário Martín Samper Universidade de Sevilha
  • José Moreno Rojas Universidade de Sevilha

Keywords:

European Higher Education System, Financial Accounting, Tourism Three-Year University Degree, Study Plans.

Abstract

Tourism degree was recently incorporated to the university system in 1996, this took place with the approbation of Tourism Degree General Directress. Giving the fact that Accounting was included as a “Troncal” subject, the main aim of this empi­rical work is to analyze the real situation of Financial Accounting at the different effective Study Plans in order to face future reforms.

To fulfill the above mentioned objective we have analyzed Management Accounting effective presence among the different subjects that are taught considering the main objective for this university degree of training students to become managers of tourist companies.

As a general conclusion, we would highlight the impossibility of fulfil the General Directress’ objective of educating managers, at least in those issues related to Accounting giving the scarceness of weight at the analysed Study Plans. This fact should be taken into account when adapting the Study Plans to the new European Higher Education System reforms.

Author Biographies

  • Bernabé Escobar Pérez, Universidade de Sevilha
    European Doctor in Economic and Corporate Sciences, Department of Accounting and Financial Economics, University of Seville, Spain 
  • Antonio Lobo Gallardo, Universidade de Sevilha
    European Doctor in Economic and Corporate Sciences, Department of Accounting and Financial Economics, University of Seville, Spain 
  • José Moreno Rojas, Universidade de Sevilha
    Full Professor of Financial Economics and Accounting,  Department of Accounting and Financial Economics, University of Seville, Spain 
  • Rosário Martín Samper, Universidade de Sevilha

    Lecturer of Financial Economics and Accounting,  Department of Accounting and Financial Economics, University of Seville, Spain 

  • José Moreno Rojas, Universidade de Sevilha
    Full Professor of Financial Economics and Accounting,  Department of Accounting and Financial Economics, University of Seville, Spain 

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Published

31.12.2008

Issue

Section

Tourism/Hospitality: Research Papers

How to Cite

La contabilidad financiera en la diplomatura en turismo en España: situación actual y recomendaciones para la adaptación de los planes al EEES. (2008). Tourism & Management Studies, 4, 73-84. https://www.tmstudies.net/index.php/ectms/article/view/50