In recent years, there has been increased interest in corporate social responsibility, but claims
by businesses to be acting ethically need to be independently assessed. While various forms
of social accounting have been developed, critics have suggested they do not go far enough in
making businesses accountable for their activities. These movements are reflected in tourism
studies, where tourism’s role in sustainable development has increasingly been seen to
necessitate community participation and accountability to stakeholders. However, despite
rigorously advocating cross-sector partnerships, academics studying tourism and its impacts
have been markedly reluctant to become involved themselves, and have been especially
suspicious of (and distant from) the private sector. By contrast, in this paper it is suggested
that academics can co-operate with the private sector in developing tourism for the common
good without compromising intellectual integrity. As an example of such co-operation, a
report is presented on the background and definition of a Cultural Audit, and the methods
used in carrying it out on Turtle Island, a small island resort in the Fiji ISlands. The audit’s
results are summarised, and conclusions are reached concerning its implications for
management, academic research, and other stakeholders involved in this and other tourism
operations.