Ayu Dwi Yulianthi

Tourism Department of Bali State Polytechnic, Indonesia

DOI : https://doi.org/10.47191/ijsshr/v6-i5-81

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ABSTRACT

The purpose of the study is to identify whether there is any different point of local and international chain hotel management in Bali in terms of environmental awareness, responsibility, involvement, accounting reporting, as well as audit. There are 45 questionnaires’ item to obtain primary data while documentation method was also applied in order to get the secondary one. The study revealed that in Bali there is no difference of environmental awareness between the local and international one. However, differences are found in the points of environmental responsibility, involvement in protecting it, its accounting reporting as well as its audit. It is further suggested that their similarities and differences for hotel chain management both local and international ones can be applicable for business of hospitality in Indonesia.

KEYWORDS:

green accounting; hotel chains; hospitality business

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VOlUME 06 ISSUE 05 MAY 2023