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The Role of AI and Big Data in Digital Accounting for Tourism Businesses: Opportunities, Challenges, and Future Trends

In: Synergizing Management, Culture, and Arts for Tourism Development - Vol. 2

Author

Listed:
  • Georgios Kampiotis

    (University of Patras, Department of Management Science and Technology)

  • Leonidas Theodorakopoulos

    (University of Patras, Department of Management Science and Technology)

  • Christos Pierrakeas

    (University of Patras, Department of Management Science and Technology)

Abstract

The convergence of Artificial Intelligence (AI) and Big Data is radically transforming digital accounting in the tourism industry, enabling unprecedented levels of automation, precision, and strategic insight. This paper examines how AI-driven accounting systems—integrated with Big Data analytics—are redefining financial operations across tourism enterprises, from revenue forecasting and fraud detection to regulatory compliance and ESG reporting. By processing vast, heterogeneous datasets from booking platforms, social media, IoT devices, and global financial systems, AI models enhance predictive accuracy, facilitate dynamic pricing, and support real-time decision-making. The study highlights how machine learning algorithms automate routine bookkeeping, identify anomalous transactions, and personalize financial interventions, while Big Data provides the informational substrate for granular forecasting and risk modeling. Yet, despite these advances, the paper underscores critical barriers—such as algorithmic opacity, data privacy regulations, and cybersecurity vulnerabilities—that particularly affect small- and medium-sized tourism businesses. Through a multidisciplinary analysis, this research offers both theoretical insight and practical guidance on how tourism enterprises can harness AI and Big Data to build resilient, adaptive, and ethically responsible financial ecosystems.

Suggested Citation

  • Georgios Kampiotis & Leonidas Theodorakopoulos & Christos Pierrakeas, 2026. "The Role of AI and Big Data in Digital Accounting for Tourism Businesses: Opportunities, Challenges, and Future Trends," Springer Proceedings in Business and Economics, in: Vicky Katsoni (ed.), Synergizing Management, Culture, and Arts for Tourism Development - Vol. 2, pages 217-284, Springer.
    • Handle: RePEc:spr:prbchp:978-3-032-17534-2_6
    DOI: 10.1007/978-3-032-17534-2_6
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    Keywords

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    JEL classification:

    • Z32 - Other Special Topics - - Tourism Economics - - - Tourism and Development
    • Z33 - Other Special Topics - - Tourism Economics - - - Marketing and Finance
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing
    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software

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