Innovative Accounting for Bali Tourism: What the Research Says

Tourism is the backbone of Bali’s economy. It is a main source of regional revenue and a major employer, and it supports a wide range of small businesses, from family warungs to tour operators and village tourism groups.

A 2025 paper by researchers at Warmadewa University in Denpasar asks a simple question: what role should accounting play in managing that industry well?

This article summarises what the paper found, and adds a practitioner’s view of what it means for tourism businesses in Bali today.