TITLE:
Investigation of the Effects of Covid-19 Pandemic on the Tourism Sector: Evidence from Greece
AUTHORS:
Efthalia Tabouratzi, Konstantinos Vasilakakis, Eleftherios Charamis
KEYWORDS:
Tourism Sector, Enterprises, Economic Effect, Accounting, Cost Accounting Systems, Covid-19, Greece
JOURNAL NAME:
Theoretical Economics Letters,
Vol.12 No.6,
December
30,
2022
ABSTRACT: The purpose of this paper is to theoretically study
and investigate the economic impact on the tourism sector in order to draw
useful conclusions on how much their overall operation was affected and to map
how much they were affected after the Covid-19 period. The empirical research
is characterized as a large-scale study that focuses on documenting the
operational functions and activities of tourism enterprises in Greece with a
focus on the island of Crete. The primary research was conducted using a
questionnaire from which the findings were derived. The literature review which
formed the basis of the theoretical approach to the topic and the research methodology.
The originality of the research is that there is a large sample that answers
(135 answers) how many the operational functions
and activities of tourism enterprises were affected by the Covid-19 pandemic in
Greece. This research requires the participation of tourism enterprises in
Greece with the main limitations of the research being the time limitation of
the completion of the survey and the geographical limitation in Greece. In
addition, a limitation in conducting the survey was the reluctance of tourism
business managers to respond to the survey due to confidentiality and privacy
issues.