The Research and Development Study of Tourism Accounting Dictionary

摘要

Although there is an increasing need for comprehensive sources of Tourism Accounting learning and practices, unfortunately, a practical-based reference related to the account names and other Accounting terminology used in this industrial sector is still lack. This study, therefore, aims to develop and test the feasibility of a tourism accounting dictionary by conducting a research and development (R&D) method. The Plomp's R&D model is adopted which included: 1) preliminary investigation phase; 2) design phase; 3) realization/construction phase; 4) test, evaluation & revision phases; and 5) implementation phase. Data were collected from the accounting staff of the tourism companies throughout Bali Province through a self-administered questionnaire and supported with five interviews. Results indicated that the developed tourism accounting dictionary was valid, practical, and effective in increasing the quality of students' and practitioners' learning and practices of tourism accounting.