Yeşi̇l Muhasebe Ve Çevresel Mali̇yetleri̇n Hesaplanmasi

Antepli, Ali

doi:10.26450/jshsr.546

Cited by 3 publications

(1 citation statement)

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“…Although many businesses cause both global and regional pollution, they are considered as focal points of economic development and growth. The concept of "green accounting or environmental accounting" has emerged as a result of the necessity of businesses to be sensitive to the environment and the inclusion of environmental studies in the accounting process (Antepli & Aslan, 2018). Moorthy and Yacob (2013) define green accounting, which is also called environmental accounting in the literature, as a concept that is related to environmental eco-audit and environmental information, and that includes the identification, monitoring, analysis and finally reporting of material and cost information involved to the environmental aspects of a business.…”

Section: Conceptual Frameworkmentioning

confidence: 99%

Sağlik Alaninda Yeşi̇l Muhasebe İle İlgi̇li̇ Yapilan Çalişmalarin Bi̇bli̇yometri̇k Hari̇talamasi

ÇİL KOÇYİĞİT,

ARSLAN ÇİLHOROZ,

ÇELİK

et al. 2023

Mehmet Akif Ersoy Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi

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The aim of this study is to examine the structure of studies on green accounting in the field of health using the bibliometric technique of science mapping. Data were collected from the Web of Science database between 1945-2022 using 3 different search strategies. 59 publications were analyzed using VOSviewer and R-Studio software. The results showed that 2018 was the most effective year, although there was no steady increase in publication and citation trends. In both analyses, the keywords were clustered around environmental accounting. When the thematic map of the keywords was examined, it was seen that protection, environmental accounting, and externalities were the basic themes. In addition, the country which had the most citation in the field was the United States. Researchers who would like to study green accounting in the field of health should prioritize greenhouse gases, social and environmental accounting, green growth, and biodiversity, which are among the motor themes, in their studies.

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Section: Conceptual Frameworkmentioning

confidence: 99%

Sağlik Alaninda Yeşi̇l Muhasebe İle İlgi̇li̇ Yapilan Çalişmalarin Bi̇bli̇yometri̇k Hari̇talamasi

ÇİL KOÇYİĞİT,

ARSLAN ÇİLHOROZ,

ÇELİK

et al. 2023

Mehmet Akif Ersoy Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi

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Çay İşletmelerinde İlk Madde ve Malzeme Kullanımının Çevresel Maliyetlere Etkisi Üzerine Nitel Bir Araştırma

Savcı

2024

Uluslararası Ekonomi İşletme Ve Politika Dergisi

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Çay işletmeleri üretim yaparken diğer üretim işletmelerinde olduğu gibi zaman zaman çevreyi kirletici, çevre sorunlarına sebebiyet verirler. Çay işletmelerinin sebep olduğu çevre kirliliğini en aza indirmek ve daha sürdürülebilir çevre için yapılan değer kullanımları çevresel maliyet olarak adlandırılır. Bu çalışmada çay işletmelerinde ilk madde ve malzeme kullanımının hangi çevresel sorunlara sebep olduğu ve bu sorunları gidermenin çevresel maliyetleri nasıl etkilediği tespit edilmeye çalışılmıştır. Fenomenoloji yaklaşımı kullanılmıştır. Bu amacı gerçekleştirebilmek için 15 adet özel sektör ve 5 adet ÇAYKUR’a ait çay işletmesi amaçlı örneklem olarak seçilmiştir. Seçilen 20 çay işletmesinin üst düzey yöneticisi ile yarı yapılandırılmış mülakat yapılmıştır. Mülakat 2023 yılının Eylül-Aralık ayları ile 2024 yılının ocak ayında uygulanmıştır. Mülakat sonucu alınan cevaplar değerlemeye tabi tutulmuştur. Değerleme sonucu çay işletmelerinde çevresel maliyetlerle ilgili duyarlılığın belli düzeyde geliştiği, yöneticilerin çevresel maliyetlerle ilgili farklı bilgi seviyesine sahip oldukları ve standart dışı ilk madde ve malzeme kullanımının çevresel maliyetleri olumsuz etkilediği tespit edilmiştir.

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A Study on Green Accounting and Implementation Examples

Yelgen¹

2022

Yönetim Bilimleri Dergisi

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In recent years, when we are more exposed to the negative effects of climate change and the conscious or unconscious activities of human beings on nature, businesses have started to see nature as a stakeholder within the framework of their social responsibility understanding. It is seen that business administrations, which draw attention to environmental problems in particular, are closely interested in issues such as supporting nature protection activities, energy production/consumption, amount of carbon dioxide released or soil/water/air pollution through regulations or restrictions. On the other hand, businesses incur some preventive, reducing and restorative environmental additional costs that arise for the purposes of protecting or using the nature in which they operate. The emerging green accounting practices at this point are based on the necessity of businesses to internalize environmental costs. In other words, green accounting, or environmental accounting, is a type of accounting that tries to integrate environmental costs with the normal production costs of enterprises into the financial results of their activities. Thus, with green accounting practices, it is possible to determine the resource use of enterprises and the costs incurred on the ecosystem. In this context, the study aims to explain what environmental costs are, how these costs should be included in the current accounting system and how they should be accounted for, by examining the current literature on green accounting. Even if the environmental activities of the enterprises are recorded, the information users cannot understand what these activities are from the financial statements produced in the current accounting system. Therefore, in the study, after explaining how environmental costs are accounted in the current accounting system, suggestions have been made to make environmental activities visible to all stakeholders. Thus, businesses will have fulfilled the requirement of the concept of social responsibility, which is one of the basic concepts of accounting. It is anticipated that the study will contribute to the existing literature in terms of identifying and accounting for environmental costs and also raising awareness about being more sensitive to the environment.

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Yeşi̇l Muhasebe Ve Çevresel Mali̇yetleri̇n Hesaplanmasi

Cited by 3 publications

References 0 publications

Sağlik Alaninda Yeşi̇l Muhasebe İle İlgi̇li̇ Yapilan Çalişmalarin Bi̇bli̇yometri̇k Hari̇talamasi

Sağlik Alaninda Yeşi̇l Muhasebe İle İlgi̇li̇ Yapilan Çalişmalarin Bi̇bli̇yometri̇k Hari̇talamasi

Çay İşletmelerinde İlk Madde ve Malzeme Kullanımının Çevresel Maliyetlere Etkisi Üzerine Nitel Bir Araştırma

A Study on Green Accounting and Implementation Examples

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