SUSTAINABLE TOURISM AND SOCIO-ECONOMIC DEVELOPMENT IN MOÇÂMEDES: CONTRIBUTIONS OF BUSINESS MANAGEMENT AND AUDITING TO THE SECTOR'S SUSTAINABILITY

Abstract

Sustainable tourism can contribute to economic diversification, employment creation, income generation and heritage valorisation, but the achievement of these benefits also depends on the management capacity of organisations operating in the sector. This article analyses the relationship between sustainable tourism, socioeconomic development, business management and auditing in Moçâmedes, Namibe Province, Angola. The study integrates two knowledge bases: research on the tourism potential of Moçâmedes and a bibliographic study on integrating auditing into business management to support decision-making. A qualitative, exploratory and descriptive approach was adopted, supported by bibliographic and documentary research and interpretation of tourism research involving ten participants. The analysis shows that tourism resources alone do not guarantee sustainable development. Planning, efficient management, internal control, reliable information, risk management, transparency and decision-making are complementary conditions for sustainable tourism organisations. It is concluded that integrating sustainable tourism with sound management and auditing practices can strengthen business efficiency, stakeholder confidence, local economic value retention and the capacity of Moçâmedes to transform tourism potential into lasting socioeconomic development.