The process to develop tourism carbon emission account can be quite involved as the nature of such account is intertwined across different accounting frameworks using the same terminologies but with very different meanings. This can be confusing to readers.
This paper is not about the detailed technical development of the account. Rather, it aims to help users and policy makers understand all principles behind such account so that the most effective decision on managing the approach and data collection, among all possibilities, can be achieved for the task.
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