BEYOND ECONOMIC RATIONALITY: DEVELOPING SACRED TOURISM ACCOUNTING THROUGH CRITICAL HERMENEUTICS IN TIMOR-LESTE

Abstract

This study critically examines the dominance of economic rationality in tourism governance and proposes Sacred Tourism Accounting Theory (STAT) as an alternative accountability framework. Drawing on critical hermeneutics—integrating Gadamer's Fusion of Horizons, Ricoeur's symbolic interpretation, and Habermas's critique of instrumental rationality—the research was conducted across five sacred tourism destinations in Timor-Leste. Through phenomenological hermeneutics with 45 informants, five thematic findings emerge: (1) Sacred Place Beyond Tourism, (2) Ancestral Accountability, (3) Resistance Against Commodification, (4) Spiritual Well-Being, and (5) Holistic Tourism Value. STAT proposes that tourism value is constituted by: Sacred Tourism Value = Economic Value + Spiritual Value + Cultural Value + Ancestral Value + Sustainability Value. This framework extends conventional tourism accounting toward Holistic Tourism Accountability—accountability not only to economic stakeholders, but to culture, ancestors, and future generations.