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International Journal of Academic Research in Accounting, Finance and Management Sciences

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ISSN: 2225-8329

Integrating Sustainable Tourism Model and Intellectual Capital Model for Sustainability of Hotel Industry during Covid-19 Pandemic

Rabiaal Adawiyah Shazali, Amrizah Kamaluddin, Shukriah Saad

http://dx.doi.org/10.6007/IJARAFMS/v12-i2/11352

Open access

This paper aims to conceptualize the importance of integrating sustainability model and knowledge asset which is intellectual capital (IC). The novelty of this research is to produce a framework of sustainability and IC to assist hotels to sustain and survive in the industry during crisis period. By using the systematic literature review method, this paper discusses the elements of social, economy and environment under sustainability model and the elements of IC which are human capital, relational capital, and structural capital. The findings indicate that IC has been included as an essential component of the sustainable model. This research offers useful insights and suggestions for hotel managers to enhance their operation and also provides guidance in the aspects of sustainability. Future research is recommended to validate the effects of implementing the framework.

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In-Text Citation: (Shazali et al., 2022)
To Cite this Article: Shazali, R. A., Kamaluddin, A., & Saad, S. (2022). Integrating Sustainable Tourism Model and Intellectual Capital Model for Sustainability of Hotel Industry during Covid-19 Pandemic. International Journal of Academic Research in Accounting Finance and Management Sciences. 12(2), 334 – 355.