THE ROLE OF GREEN ACCOUNTING IN ENHANCING ECO-LUXURY IN GLAMPING BUSINESS MODELS: A SYSTEMATIC LITERATURE REVIEW

Abstract

The transformation of tourism business paradigms drives the integration of green accounting as a strategic instrument in eco-luxury-based glamping business models. This study aims to map green accounting implementation, analyze its role in enhancing eco-luxury value, and identify research development patterns in glamping business models. A systematic literature review based on the PRISMA 2020 protocol was applied to 480 articles from Scopus and Web of Science databases (2021–2026), yielding 20 final articles after rigorous selection. Synthesis results reveal that green accounting is implemented multidimensionally through carbon footprint Life Cycle Assessment, value chain-based reporting, and ecological communication via eco-brands and eco-labels. Green accounting is proven to catalyze authentic eco-luxury value propositions, with environmental sustainability and luxury business performance operating synergistically. Research trends show significant acceleration in 2025, dominated by quantitative methods. It is concluded that integrating green accounting into glamping operations sustainably strengthens eco-luxury competitiveness. Glamping managers are advised to adopt standardized carbon reporting frameworks, while governments should strengthen green finance regulations for eco-luxury businesses