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Continuous Monitoring of Counter-Accounts in Hospitality

Authors:
Anaïs M. Y. Heeren
Martijn Zoet
Eric Mantelaers

Keywords: continuous monitoring; hospitality sector; sustainability reporting; counter-accounting; auditing, job titles; gender segregation

Abstract:
Sustainability reporting has become common practice in organizations. A factor that is associated with the rise of sustainability reporting is greenwashing. In order to counter greenwashing practices, counter-accounting, referring to the use of information produced by actors outside a given organization or industry, aims to help verify statements made by organizations. Although counter-accounting already exists in the toolbox of the auditor, it is mainly applied in an ad-hoc manner and rarely continuous. In this study, a continuous monitoring system for counter-accounts is proposed to measure gender inequality. The application of the system is demonstrated using data from the hospitality sector regarding the fulfillment of different job titles by male and female executives. The presented results shed light on occupational gender segregation and provide a basis from which more continuous counter-accounting systems can be developed.

Pages: 23 to 28

Copyright: Copyright (c) IARIA, 2022

Publication date: June 26, 2022

Published in: conference

ISSN: 2308-4375

ISBN: 978-1-61208-986-7

Location: Porto,Portugal

Dates: from June 26, 2022 to June 30, 2022