مطالب

Sustainable ecotourism is a nature oriented tourism that maintains a sound relationship with the natu-ral environment, and contributes to its conservation. Ecological understanding is a prerequisite of sus-tainable ecotourism. Nature conservation and ecotourism are interdependent. There should be a sym-biotic 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 assess-ment should be challenged. Sustainable ecotourism demands new managerial methods that can esti-mate 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 envi-ronmental, 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 implementa-tion 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.