Abstract
Purpose: - This study aims to explore the practice and meaning of blue accounting in special interest tourism businesses in Tomini Bay.
Design/methodology/approach – This research is a qualitative study using ethnomethodology as its method. Data were collected through observation, interviews and focus group discussions (FGDs). The stages of data analysis follow ethnomethodological rules, including data reduction, data presentation, indexicality, reflexivity and conclusion drawing.
Findings – The results showed that blue accounting implemented by the tourism awareness group is an effort of environmental sustainability. The application of accounting is carried out in the form of simple financial records, accountability to God, humans and nature. The meaning of blue accounting practice leads to the fulfillment of business information for internal and external parties. Blue accounting implies that accounting is practiced according to needs, coastal environmental protection, economic, ecological, social and cultural sustainability. The cultural value of togetherness (huyula) is the main determining factor in the implementation of blue accounting.
Originality/value – the existence of cultural values is able to influence the practice of blue accounting, so that it plays a maximum role in maintaining the financial, ecological and social stability of a community organization.
Research limitations/implications – provides confidence that blue accounting practices are built on the basis of cultural and spiritual values inherent in the soul of the community, in addition to economic, social and environmental values. Belief in cultural and spiritual values can be a strength for the coastal tourism sector to further improve the capacity to manage its business through the application of blue accounting.