Agile-Driven Requirement Elicitation for Green Accounting Information Systems in Green Tourism SMEs: A Qualitative Case Study of Collab Tefa Coffee Shop

DOI

10.2991/978-94-6239-805-4_24How to use a DOI?

Keywords

Agile Methodology; Green Accounting Information System; Green Tourism SMEs; Legitimacy Theory; Requirement Elicitation

Abstract

Sustainable development has encouraged green tourism Small and Medium Enterprises (SMEs) to adopt environmentally responsible practices. However, many SMEs still lack integrated information systems to support environmental accountability because of limited financial and technical resources. This study investigates the requirement elicitation process for developing a Green Accounting Information System (GAIS) prototype for green tourism SMEs. A qualitative case study was conducted at Collab Tefa Coffee Shop in Bali using an agile requirement elicitation approach. Data were collected through six semi-structured interviews, observations, document analysis, and stakeholder workshops, and analyzed using Braun and Clarke’s thematic analysis. The analysis identified six interrelated themes showing that successful GAIS development depends on functional and non-functional requirements, stakeholder participation, organizational readiness, technology acceptance, and sustainability objectives. These findings were translated into a product backlog comprising 32 user stories organized into six epics and a three-sprint implementation roadmap. The study demonstrates that agile requirement elicitation effectively captures stakeholder needs and transforms them into user-centered system requirements, providing a practical framework for developing sustainability-oriented accounting information systems while extending the application of Stakeholder Theory and Legitimacy Theory.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Putu Eka Suryadana
AU  - Wayan Gede Suka Parwita
AU  - Putu Raka Novandra Asta
PY  - 2026
DA  - 2026/10/08
TI  - Agile-Driven Requirement Elicitation for Green Accounting Information Systems in Green Tourism SMEs: A Qualitative Case Study of Collab Tefa Coffee Shop
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Engineering Applied Science 2026 (ICOSTAS-EAS 2026)
PB  - Atlantis Press
SP  - 223
EP  - 233
SN  - 2352-5401
UR  - https://doi.org/10.2991/978-94-6239-805-4_24
DO  - 10.2991/978-94-6239-805-4_24
ID  - Suryadana2026
ER  -