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Abstract
This paper presents a comparative study of the maintenance costs of the Girona greenways (the “vies verdes”) and the sports facilities of the boroughs through which they run, viewing greenways from the perspective of sports pursuits (cycling and walking) and tourism. The paper defines the concept of greenways, contextualises the Girona greenways and the methodological procedure employed to obtain the data, in line with the contributions of Carrasco for cost accounting at Spanish municipal public authorities. The results indicate that the Girona greenways have a far lower cost per use than the sports facilities in the boroughs through which they run, thus making them a highly cost-effective investment. Within this context, structures such as the greenways are of great importance for the sustainable development of tourism on the Costa Brava (Catalonia, Spain).
Acknowledgements
The authors would like to thank Girona Greenways Board for their financial assistance in the field work of this research.
