ENVIRONMENTAL ACCOUNTING FOR SUSTAINABLE DEVELOP-MENT: A RESEARCH ON THE APPROACHES OF MANUFACTU-RING ENTERPRISES IN ENVIRONMENTAL ISSUES AND ENVIRONMENTAL ACCOUNTING IN ANTALYA-ISPARTA-BURDUR PROVINCES
SÜRDÜRÜLEBİLİR KALKINMA İÇİN ÇEVRE MUHASEBESİ:ANTALYA-ISPARTA-BURDUR İLLERİNDE FAALİYETTE BULUNAN ÜRETİM İŞLETMELERİNİN ÇEVRE KONULARINA VE ÇEVRE MUHASEBESİNE YAKLAŞIMLARI ÜZERİNE BİR ARAŞTIRMA

Author : Mükerrem ORAL -- Rukiye KILIÇ
Number of pages : 329-358

Abstract

In accounting, the number of scientific studies on the environment is increasing as it is in other fields. In practice, a large part of the environmental impacts of enterprises are the result of production activities. In this point, the management of production enterprises should be focused on the approaches to environmental issues, the points of view to environmental accounting and reporting. In this study, it is examined the ways in which production enterprises operating in Antalya, Isparta, Burdur Organized Industrial Zone handles environmental issues and their perceptions about environmental accounting. The questionnaire used in the study was adapted from the master thesis on Aymaz (2009), "A Research on the Environmental Issues and Environmental Accounting Approaches of Isparta, Antalya, Burdur Manufacturing Enterprises". In this research using longitudinal prospective study technique, business managers were determined by simple random sample. Surveys were applied face-to-face to business managers. The data obtained from 320 questionnaires were analyzed with a statistical program. Frequency analysis and chi square test was used in the study.

Keywords

Sustainable Development, Environmental Accounting, Environmental Costs, Environmental Reporting.

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