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The Role Of Accounting In Sustainable Development Financial Planning In Iran, Using Thematic Analysis Technique | ||
| برنامه ریزی و توسعه گردشگری | ||
| Articles in Press, Accepted Manuscript, Available Online from 31 January 2026 | ||
| Document Type: Research Paper | ||
| DOI: 10.22080/jtpd.2026.30538.4054 | ||
| Authors | ||
| Hamed Fallah Tafti* 1; Elahe Taheri2 | ||
| 1Management Department, Associate Professor, Humanity Faculty, Science and Arts university, Yazd, Iran | ||
| 2Management Department, Science and Arts University, Yazd, Iran, | ||
| Receive Date: 25 November 2025, Revise Date: 30 January 2026, Accept Date: 31 January 2026 | ||
| Abstract | ||
| Context and Purpose: While the tourism industry plays a significant role as a driver of economic growth, it can also generate substantial environmental and social pressures which, in the absence of appropriate financial governance mechanisms, may undermine the sustainability of destinations and tourism enterprises. This study aims to reduce the theoretical and practical gaps in integrating the triple dimensions of sustainability into tourism accounting in Iran. Design/methodology/approach: This research adopted a qualitative approach using thematic analysis. Data were collected through in-depth semi-structured interviews with 16 experts in accounting and tourism management. Data analysis was conducted through a hybrid deductive–inductive coding process, theme aggregation, and the development of a thematic network. Findings: The findings indicate that social accounting emerges as the most critical capacity within the sustainable tourism accounting framework in Iran, emphasizing distributive justice, local community benefits, and the preservation of social capital. This is followed by environmental accounting, integrated reporting, sustainable performance accounting, and sustainable management accounting. Conclusion: The study reveals a hierarchy of sustainable accounting capacities in Iran, centered on social accountability, and demonstrates that achieving sustainable financial management requires the systematic integration of social and environmental data into budgeting and investment decisions, followed by transparent disclosure through integrated reporting. Originality/value: The originality of this study lies in identifying and prioritizing context-specific capacities for sustainable tourism accounting in Iran through thematic analysis, highlighting the primacy of the social dimension over the dominant environment-centered discourse, and proposing a process-oriented framework that links data generation to decision-making and accountability. | ||
| Keywords | ||
| Sustainable Tourism; Thematic Analysis; Social Accounting; Sustainable Development; Sustainable Financial Management | ||
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