Thematic tourism accounts

Abstract

The objective of this paper is to examine the conceptual, methodological, and analytical foundations of thematic tourism accounts, understood as an extension of the System of National Accounts designed to provide a more comprehensive description of the economic, social, and statistical dimensions of tourism activity. Methodologically, the study adopts a theoretical and documentary essay approach based on the review of international recommendations, specialized literature, and previous experiences related to national accounts and tourism satellite accounts. The analysis shows that thematic tourism accounts integrate monetary and non-monetary information, enabling the measurement of tourism’s contribution to gross domestic product, the analysis of tourism demand components, the description of the supply of tourism goods and services, and the generation of physical indicators that improve the interpretation of the sector. Furthermore, these accounts are highlighted as a mesoeconomic tool that links statistical measurement with public policy analysis. The paper concludes that thematic tourism accounts constitute a fundamental instrument for enhancing the understanding of tourism structures, strengthening evidence-based decision-making, and supporting the design and evaluation of public policies aimed at promoting sustainable tourism development and its contribution to economic and social progress.