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| STUDY ON ECOLOGICAL ACCOUNTING METHOD OF TOURISM INDUSTRY |
| ZHANG Xiu-min1,2 |
1. Business School, East China Normal University, Shanghai 200062, China;
2. Southwest Finance and Economics University, Chengdu 610074, China |
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Abstract Whereas ecological environment protection and economy benefit should be developed harmoniously, the ecological accounting approach for tourism in China is somewhat imperfect. Based on this situation, a Cloverleaf approach, that is derived from a research item of European Union and is fit for ecological accounting, is then introduced to this area. First of all, three theory components of the Cloverleaf approach are presented, and then its detail application in this area is thoroughly discussed. Moreover, Cloverleaf approach is applied to appraising the situation of sustainable development in Ponza Island, Italy. Through this case analysis, it is indicated that the Cloverleaf approach is a practical accounting and management tool that adapts to local social and ecological conditions within a framework for comparisons and learning. Cloverleaf approach may be applied to all industrial sectors and regions even though the first application has been given to island tourism. What's more, being not just an ecological accounting and management tool, Cloverleaf is a conceptual product based on the latest concept of sustainable developments in which scientific progress and ecology protection are interdependence events. For these reasons, the Cloverleaf approach and Economic Ecology arguably provide a closer fit to the real world described by science than economics alone. At a practical level, Cloverleaf provides a simple way to inform and involve people in the pursuit of sustainable development, while making use of the best available techniques and tools. Eventually, ecological accounting could help to introduce sustainable development into everyday affairs as common sense. Cloverleaf will become a widely-used routine, and theoretic and practical reference for tourism ecological accounting. Unsustainable development is a testimony to this mismatch. We urgently need to try out new ways of linking our activities and purpose to our new knowledge of how the world behaves, and tourism ecological accounting does just that.
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Received: 29 February 2008
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2009, Vol. 24 
