La contabilidad financiera en la diplomatura en turismo en España: situación actual y recomendaciones para la adaptación de los planes al EEES

Bernabé Escobar Pérez, Antonio Lobo Gallardo, José Moreno Rojas, Rosário Martín Samper, José Moreno Rojas


Tourism degree was recently incorporated to the university system in 1996, this took place with the approbation of Tourism Degree General Directress. Giving the fact that Accounting was included as a “Troncal” subject, the main aim of this empi­rical work is to analyze the real situation of Financial Accounting at the different effective Study Plans in order to face future reforms.

To fulfill the above mentioned objective we have analyzed Management Accounting effective presence among the different subjects that are taught considering the main objective for this university degree of training students to become managers of tourist companies.

As a general conclusion, we would highlight the impossibility of fulfil the General Directress’ objective of educating managers, at least in those issues related to Accounting giving the scarceness of weight at the analysed Study Plans. This fact should be taken into account when adapting the Study Plans to the new European Higher Education System reforms.


European Higher Education System, Financial Accounting, Tourism Three-Year University Degree, Study Plans.

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