خلاصة:
Sustainable ecotourism is a nature oriented tourism that maintains a sound
relationship with the natural environment, and contributes to its conservation.
Ecological understanding is a prerequisite of sustainable ecotourism. Nature
conservation and ecotourism are interdependent. There should be a symbiotic
relationship between the two, in which, both derive sustainable benefits in a
lengthy period of time. In order to decrease natural deterioration, the present
ecotourism economic and financial assessment should be challenged. Sustainable
ecotourism demands new managerial methods that can estimate both environmental
inputs and outputs in every single ecotourism venture and meets the required
criteria of both. Triple-bottom-line accounting approach provides a foundation
for assessment of environmental, social, and financial costs and benefits of
ecotourism ventures. Ecotourism companies can allocate some of their resources
to the nature conservation and people education. This is how they can obtain a
positive triple bottom line. Developing environmental management strategies,
programs and procedures with measurable objectives, and allocating adequate
funds for their effective implementation is recommended in this article.
Effective financial management system with capable accounting mechanisms would
provide the ecotourism organizations with the necessary foundations for
transition towards sustainability.
ملخص الجهاز:
"Zahedi Sh. 1 Abstract Sustainable ecotourism is a nature oriented tourism that maintains a sound relationship with the natural environment, and contributes to its conservation.
Triple-bottom-line accounting approach provides a foundation for assessment of environmental, social, and financial costs and benefits of ecotourism ventures.
Keywords: Sustainability, Development, Ecology, Nature Oriented Tourism, Tourism Typology, Diversity & Extinction of Species.
Ecotourism: The word “ecotourism” is derived from two other words: ecology and tourism, and ecotourism is supposedly a sustainable form of natural resource-based tourism that focuses primarily on experiencing and learning about nature, and which is ethically managed to be low-impact, non-consumptive, and locally oriented (control, benefits, and scale).
Nature conservation: Conservation is managing the resources of the environment – air, water, soil, mineral resources and living species including humans – so as to achieve the highest sustainable quality of life (Jafari, 2000, p.
There should be a symbiotic relationship between ecotourism and conservation of natural environment in which both derive sustainable benefits in a lengthy period of time.
New Mechanisms In order to decrease natural deterioration and environmental exploitation, the present ecotourism economic and financial assessment should be challenged immediately and seriously.
A positive triple bottom line means a net improvement in conservation of the natural environment and net social benefits for local communities as well as a net profit for shareholders and/or a net gain for national or regional economies (Buckley, 2002).
Thus sustainable ecotourism requires a departure from the present financial management and accounting systems to a precise and accurate system that provides valid information about the triple bottom line for ecotourism ventures."