engleski

The performance audit as a function for increasing tourism efficiency

During the past few decades tourism has experienced a boom, so there is an increased need for providing effective and reliable tourist services, whereby performance audit plays an important role. Despite these, the problem of performance audit in tourism and its role in increasing tourism efficiency is hardly addressed. This study highlights the importance of building and managing the performance audit in tourism, and based on the case studies of implemented audits in the European Union and well-known Mediterranean destination of Croatia analyses how these destinations successfully managed their tourist activities. According to the study, in Croatia is carried out only one performance audit in tourism, and it was as a pilot project, while the situation is significantly different in the European Union. That indicates that Croatian economy lags behind developed countries in understanding the importance of performance audit, and its influence on overall economy.

Croatia ; European Union ; Performance audit ; Performance audit in tourism ; Tourism

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