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Accounting Information Consolidation in the Contours of Tourism and Recreational Cluster Competitive Potential Reflexive Management Development


  • Pilipenko Andrey A.

    (Kharkiv National University of Economics)

  • Stjepcevic Jelena

    (University of Montenegro, Maritime Faculty of Kotor)


Relevance of clusters management development contours formation is proved. The level of potential disclosure offered regarded as instruments of cluster development. As the basis of the strategic process at the selected cluster activation integrative trends and consistently using accounting and reflexive control models. The contours of reflexive management are defined in the components of the business model of the tourism cluster and subject of attractiveness factors.

Suggested Citation

  • Pilipenko Andrey A. & Stjepcevic Jelena, 2012. "Accounting Information Consolidation in the Contours of Tourism and Recreational Cluster Competitive Potential Reflexive Management Development," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 11, pages 48-51.
  • Handle: RePEc:idp:bizinf:y:2012:i:11:p:48_51

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