REVEALING THE HEGEMONY OF SELECTIVE PERCEPTION IN MANAGING ECOTOURISM BASED ON NATURAL ENVIRONMENTAL PRESERVATION

The dominance of profit-driven management has led to a selective perception hegemony, which has impacted sustainable ecotourism in Sibetan Villages. This research paper explores stakeholder perspectives regarding the hegemony of perceptions of ecotourism and sustainable accounting in Sibetan Tourism Village, in Bali, Indonesia. This research paper adopted a qualitative paradigm method with a critical approach to analysing phenomenon-based research problems using in-depth interview techniques. This study found a hegemony in the practice of selective perception with regards to ecotourism, which only seeks to make a profit without any regard for conservation. At present, ecotourism management is more focused on financial aspects than conservation goals. The constructed narrative emphasises economic gain and as such ignores environmental responsibilities. The hegemony creates a system in which monetary gain is prioritised over conservation, ignoring the ecological and social responsibilities that should be at the core of any ecotourism endeavour. Sustainability accounting criticises this condition by way of the triple bottom line principle which can be applied to ecotourism management by considering social and environmental benefits. This study aims to provide concrete recommendations to managers of ecotourism businesses that highlight the importance of integrating sustainability accounting principles and are not solely focused on financial returns. The findings of this study can influence pro-sustainability policies for the development of ecotourism initiatives at both the local and national levels.