ISSN:2148-2489

NECESSITY OF THE ENVIRONMENTAL ACCOUNTING SYSTEM


Environmental problems have arisen due to intense industrialization activities, increasing competition among enterprises, technological changes, rapidly inc-reasing population and the demands of revitalized consumption, irregular settlements in cities, and it has gained momentum and reached global dimensions. Pollution, quantitative decreases and qualitative deterioration in environmental resources; life has started to pose a threat to life. Increased environmental awareness and consciousness at national and international levels. Businesses closely associated with environmental issues; by assuming social responsibility, this environmental awareness must be extended to the level of the enterprise with the understanding of ’being sensitive to the environment’ Being conscious about the activities of the enterprises and their environmental effects and being responsible to the society revealed the need for the environmental accounting system. Because environmental cost information will be needed in production, management and financial decisions taken by enterprises in line with the established environmental strategy. In this context, environmental cost information will be needed in production and management decisions taken by enterprises in line with the environmental strategy established. This environmental cost information will be achieved through an effective and accurate environmental accounting system. In this way, the environmental accounting system and the volunteerism and responsibility activities of the enterprises for the protection of the environment will ensure that both stakeholders and relevant third parties are informed through the incorporation of environmental information into the accounting information system. In this study, the relationship between the enterprises and the environment and the environmental costs resulting from this relationship have been mentioned and information about the accounting of environmental costs has been given and the necessity of the environmental accounting system has been put forward.


Keywords


Environmental, Environmental Costs, Environmental Accounting

Author : Pınar YANAR
Number of pages: 402-420
DOI: http://dx.doi.org/10.29228/ASOS.36853
Full text:
The Journal of Academic Social Sciences
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