Management Control Systems within Sustainable Ecotourism: A Study of Belitung

Objective - This study aims to examine the implementation of ecotourism management control systems in Belitung. The purpose of this is to make the management system more effective and efficient in achieving its targets. Methodology/Technique - Questionnaires were delivered to tourism department officers in Belitung and a direct interview was also conducted with the Regent. The established goals for the development of ecotourism management are defined using the Management Control System ('MCS') framework to effectively and efficiently obtain and utilize resources to achieve those objectives. These goals require targeted congruence, supported by motivated employees, running on formal and informal control mechanisms with the application of risk allocation. Findings - This research shows that management control systems have been applied in the development of inclusive and sustainable ecotourism. However, personal and organizational target congruence shows areas for improvement, particularly with respect to shifting from mining to ecotourism as the the source of economic profitability. Novelty - The Belitung local government has recently amended its policies to focus more heavily on the development of inclusive and sustainable ecotourism. Type of Paper: Empirical.