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Importance of Accounting Information for Increasing Competitiveness of Health Tourism – Case Study Croatia

The aim of this paper is to explore the level of health tourism development in Croatia and the possibilities of improving quality of information through segment reporting by using the framework of accounting and specific industry standards and to enable external presentation and comparison (benchmarking) of internally achieved results. Establishing segment reporting model means respecting specifics of medical, wellness or/and health/spa services, using specialized software supported by an integrated database as a source of information for short- and long-term decision making. The services offered by special hospitals and spa/health resorts on the global tourism market should be better evaluated. This can be achieved by establishing segment reporting system that would follow directions of global trends and strategic documents, the best practice of USALI segment- reporting and benchmarking used in Croatian hotels.

Health-tourism ; Competitiveness ; Segment reporting standards ; Benchmarking ; Croatia

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