Configuring an Emerging Model of a Phenomenon Called Tourism Accounting: Adherence to the Principles of Paradigmatic Phenomenology

Articles in Press

Document Type : Research Paper

Authors

1 PhD Student, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

2 Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

3 Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

10.22103/jak.2025.24852.4148

Abstract

Objective: To achieve sustainability as a developmental concept in the economic system, the tourism industry requires executive levers such as accounting to help with discipline resulting from financial events that may occur in this context. The aim of this study is to configure an emerging tourism accounting based on a paradigmatic phenomenological process.

Methods: This study used Husserl's (1970) four-step approach. By conducting interviews with actors with lived experience, the emergence of open codes and their reduction to contextual propositions, a researcher-made checklist was created, scored based on the "+8" to "-8" scales, so that by separating the propositions into more general categories of concepts, according to the focus group scores, the categorization of emerging aspects of tourism accounting would result in the presentation of a paradigmatic model. In this study, 18 certified public accountants and members of standard-setting committees in Iran participated as phenomenological research actors who had a higher cognitive ability to distinguish the phenomenon of tourism accounting compared to other aspects of business accounting.

Results: The results obtained in the interview phase indicate the identification of "359" open codes and their reduction to 50 contextual statements, which resulted in 10 paradigmatic categories based on point scales.

Conclusion: The results obtained show that companies active in this field, based on the potential capacities they gain from financial event implementation procedures in this process, will be able to achieve more sustainable success by achieving higher competitive functions in this almost emerging market.

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Journal of Accounting Knowledge

Articles in Press, Accepted Manuscript
Available Online from 28 July 2025

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History

  • Receive Date: 17 February 2025
  • Revise Date: 16 June 2025
  • Accept Date: 28 July 2025

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