Evaluating the Effectiveness of a Green Accounting Information System Prototype in Enhancing Environmental Transparency and Accountability among Green Tourism SMEs

DOI

10.2991/978-94-6239-809-2_35How to use a DOI?

Keywords

Environmental Accountability; Environmental Transparency; Green Accounting Information System; Green Tourism SMEs; Requirements Elicitation; Sustainability Accounting

Abstract

Environmental sustainability has become a strategic priority in the tourism industry, requiring Small and Medium Enterprises (SMEs) to integrate environmental considerations into their business and accounting practices. However, conventional accounting systems rarely capture environmental costs and sustainability information, limiting transparency, accountability, and evidence-based decision-making. This study aims to develop and evaluate a Green Accounting Information System (GAIS) prototype to support environmental accounting in green tourism SMEs. A qualitative case study was conducted at Binar Coffee, a Teaching Factory (Tefa) enterprise, using requirements elicitation through semi-structured interviews, participatory observation, and document analysis. Interview findings were analyzed using thematic analysis following Braun and Clarke (2006), while Stakeholder Theory and Legitimacy Theory guided the interpretation of the results. The requirements elicitation process produced the functional requirements for the GAIS prototype, which integrates environmental cost recording, sustainability indicators, environmental impact reporting, and automated reporting into routine accounting activities. The findings indicate that the prototype enhances environmental transparency, strengthens organizational accountability, supports evidence-based managerial decision-making, and improves the credibility of sustainability reporting. This study contributes empirical evidence to the environmental accounting information systems literature and provides practical guidance for the digital transformation of environmental management in green tourism SMEs.

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  - Ni Wayan Lady Andini
AU  - Putu Eka Suryadana
AU  - Ni Kadek Cahya Dwi Utami
PY  - 2026
DA  - 2026/10/24
TI  - Evaluating the Effectiveness of a Green Accounting Information System Prototype in Enhancing Environmental Transparency and Accountability among Green Tourism SMEs
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2026 (ICoSTAS-SAS 2026)
PB  - Atlantis Press
SP  - 359
EP  - 369
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6239-809-2_35
DO  - 10.2991/978-94-6239-809-2_35
ID  - Andini2026
ER  -