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TEDARİK ZİNCİRLERİNDE SÜRDÜRÜLEBİLİR MUHASEBE

Yıl 2019, Cilt: 1 Sayı: 2, 54 - 76, 31.12.2019

Nurullah Kaya

Öz

Kaynakça

  • Acquaye, A., Genovese, A., Barrett, J and Koh, S. C. (2014). Benchmarking carbon emissions performance in supply chains. Supply Chain Management: An International Journal, 19(3), 306-321
  • Apgar, J. M., Argumedo, A and Allen, W. (2009). Building transdisciplinarity for managing complexity: lessons from indigenous practice. International Journal of Interdisciplinary Social Sciences, 4(5), 255-270.
  • Arzoumanidis, I., Fullana-i-Palmer, P., Raggi, A., Gazulla, C., Raugei, M., Benveniste, G., (2014). Unresolved issues in the accounting of biogenic carbon exchanges in the wine sector. Journal of Cleaner Production, 82, 16 -22. Ascui, F and Lovell, H. (2011). As frames collide: making sense of carbon accounting. Accounting, Auditing and Accountability Journal, 24(8), 978-999.
  • Ascui, F and Lovell, H. (2012). Carbon accounting and the construction of competence. Journal of Cleaner Production, 36, 48-59.
  • Bai, C and Sarkis, J. (2014a). Determining and applying sustainable supplier key performance indicators. Supply Chain Management: An International Journal, 19(3), 275-291.
  • Baker, M ve Schaltegger, S. (2015). Taking pragmatism seriously in social accounting research. Accounting, Auditing and Accountability Journal (in press).
  • Beckmann, M., Hielscher, S ve Pies, I. (2014). Commitment strategies for sustainability: how business firms can transform trade-offs into winewin outcomes. Business Strategy and the Environment, 23(1), 18-37.
  • Benjaafar, S., Li, Y ve Daskin, M. (2013). Carbon footprint and the management of supply chains: insights from simple models. Automation Science and Engineering, IEEE Transactions on, 10(1), 99-116.
  • Bennett, M., Schaltegger, S ve Zvezdov, D. (2013). Exploring corporate practices in management accounting for sustainability. London: Institute for Chartered Accountants of England and Wales (ICAEW).
  • Beske, P ve Seuring, S. (2014). Putting sustainability into supply chain management. Supply Chain Management: An International Journal, 19(3), 322-331.
  • Boyd, D. E., Spekman, R. E., Kamauff, J. W ve Werhane, P. (2007). Corporate social responsibility in global supply chains: a procedural justice perspective. Long Range Planning, 40(3), 341- 356.
  • Braziotis, C., Bourlakis, M., Rogers, H ve Tannock, J. (2013). Supply chains and supply networks: distinctions and overlaps. Supply Chain Management: An International Journal, 18(6), 644-652.
  • Burritt R ve S. Schaltegger The British Accounting Review 46 (2014) 327-343
  • Burritt, R. L ve Schaltegger, S. (2010). Sustainability accounting and reporting: fad or trend? Accounting, Auditing and Accountability Journal, 23(7), 829-846.
  • Burritt, R. L ve Tingey-Holyoak, J. (2012). Forging cleaner production: the importance of academic-practitioner links for successful sustainability embedded carbon accounting. Journal of Cleaner Production, 36, 39-47.
  • Burritt, R. L. (2004). Environmental management accounting: roadblocks on the way to the green and pleasant land. Business Strategy and the Environment, 13(1), 13-32.
  • Burritt, R. L., Hahn, T ve Schaltegger, S. (2002). Towards a comprehensive framework for environmental management accounting Links between business actors and environmental management accounting tools. Australian Accounting Review, 12(27), 39-50.
  • Burritt, R. L., Schaltegger, S ve Zvezdov, D. (2011). Carbon management accounting: explaining practice in leading German companies. Australian Accounting Review, 21(1), 80-98.
  • Callens, I ve Tyteca, D. (1999). Towards indicators of sustainable development for firms: a productive efficiency perspective. Ecological Economics, 28(1), 41-53.
  • Carbone, V., Moatti, V ve Vinzi, V. E. (2012). Mapping corporate responsibility and sustainable supply chains: an exploratory perspective. Business Strategy and the Environment, 21(7), 475 - 494.
  • Carter, C. R ve Rogers, D. S. (2008). A framework of sustainable supply chain management: moving toward new theory. International Journal of Physical Distribution and Logistics Management, 38(5), 360-387.
  • Chambers, R. J. (1966). Accounting, evaluation and economic behavior. Houston, USA: Scholars Book Co.
  • Chan, H. K., Wang, X ve Ruffoni, A. (2014). An integrated approach for green design: life-cycle, fuzzy AHP and environmental management accounting. British Accounting Review, 46(4), 344-360.
  • Clarke-Sather, A. R., Hutchins, M. J., Zhang, Q., Gershenson, J. K ve Sutherland, J. W. (2011). Development of social, environmental, and economic indicators for a small/medium enterprise. International Journal of Accounting and Information Management, 19(3), 247-266.
  • Colicchia, C., Melacini, M ve Perotti, S. (2011). Benchmarking supply chain sustainability: insights from a field study. Benchmarking: An International Journal, 18(5), 705-732.
  • Dekker, H. C ve van Goor, A. R. (2000). Supply chain management and management accounting: a case study of activity based costing. International Journal of Logistics: Research and Applications, 3(1), 41-52.
  • Dillard, J ve Roslender, R. (2011). Taking pluralism seriously: embedded moralities in management accounting and control systems. Critical Perspectives on Accounting, 22(2), 135-147.
  • Ditz, D. W., Ranganathan, J ve Banks, R. D. (1995). Green Ledgers: Case studies in corporate environmental accounting. Washington, D.C.: World Resources Institute.
  • Elkington, J. (1998). Cannibals with folks. The triple bottom line of 21 century business. Gabriola Island, BC Canada: New Society Publishers.
  • Figge, F., Hahn, T., Schaltegger, S ve Wagner, M. (2002). The sustainability balanced scorecard. Linking sustainability management to business strategy. Business Strategy and the Environment, 11(5), 269-84.
  • Foran, B., Lenzen, M., Dey, C ve Bilek, M. (2005). Integrating sustainable chain management with triple bottom line accounting. Ecological Economics, 52(2), 143-157.
  • Gibson, B. J., Mentzer, J. T ve Cook, R. L. (2005). Supply chain management: the pursuit of a consensus definition. Journal of Business Logistics, 26(2), 17-25.
  • Gold, S., Seuring, S ve Beske, P. (2010). Sustainable supply chain management and inter-organizational resources: a literature review. Corporate Social Responsibility and Environmental Management, 17(4), 230-245.
  • Gopalakrishnan, K., Yusuf, Y. Y., Musa, A., Abubakar, T ve Ambursa, H. M. (2012). Sustainable supply chain management: a case study of British Aerospace (BAe) Systems. International Journal of Production Economics, 140(1), 193-203.
  • Govindan, K., Khodaverdi, R ve Jafarian, A. (2013). A fuzzy multi criteria approach for measuring sustainability performance of a supplier based on triple bottom line approach. Journal of Cleaner Production, 47(1), 345-354.
  • Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability… and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society, 35(1), 47-62.
  • Grosvold, J., Hoejmose, S ve Roehrich, J. (2014). Squaring the circle: management, measurement and performance of sustainability in supply chains. Supply Chain Management: An International Journal, 19(3), 292-305.
  • Gualandris, J., Golini, R ve Kalchschmidt, M. (2014). Do supply management and global sourcing matter for firm sustainability performance? An international study. Supply Chain Management: An International Journal, 19(3), 258-274.
  • Gulati, R., Lavie, D ve Singh, H. (2009). The nature of partnering experience and the gains from alliances. Strategic Management Journal, 30(11), 1213-1233.
  • Hahn, T., Figge, F., Pinkse, J ve Preuss, L. (2010). Trade-offs in corporate sustainability: you can't have your cake and eat it. Business Strategy and the Environment, 19, 217-229.
  • Hansen, E and Schaltegger, S. (2014). The Sustainability Balanced Scorecard: A Systematic Review of Architectures. Journal of Business Ethics. online.
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  • Henri, J. F ve Journeault, M. (2010). Eco-control: the influence of management control systems on environmental and economic performance. Accounting, Organizations and Society, 35(1), 63-80.
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  • Hillman, A. J ve Keim, G. D. (2001). Shareholder value, stakeholder management, and social issues: what's the bottom line? Strategic Management Journal, 22(2), 125-139.
  • Hoffmann, V. H ve Busch, T. (2008). Corporate carbon performance indicators. Journal of Industrial Ecology, 12(4), 505-520.
  • Jasch, C. (2003). The use of Environmental Management Accounting (EMA) for identifying environmental costs. Journal of Cleaner Production, 11(6), 667-676.
  • Jasch, C. (2009). Environmental and material flow cost design. Principles and procedures. Dordrecht, Netherlands: Springer Netherlands.
  • Jasch, C. (2011). Environmental management accounting: comparing and linking requirements at micro and macro levels e a practitioner's view. In R. L. Jindrichovska, I ve Purc_area, I. (2011). CSR and environmental reporting in the Czech Republic and Romania: country comparison of rules and practices. Journal of Accounting and Management Information Systems, 10, 202 -227.
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  • Klassen, R. D ve Vachon, S. (2003). Collaboration and evaluation in the supply chain: the impact on plant level environmental investment. Production and Operations Management, 12(3), 336-352.
  • Klassen, R. D ve Vereecke, A. (2012). Social issues in supply chains: capabilities link responsibility, risk (opportunity), and performance. International Journal of Production Economics, 140(1), 103-115.
  • Kokubu, K ve Tachikawa, H. (2013). Material flow cost accounting: significance and practical approach. In J. Kauffman, & K.-M. Lee (Eds.), Handbook of sustainable engineering (pp. 351-369). Netherlands: Springer.
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  • Mentzner, J. T., DeWitt, W., Keebler, J. S., Min, S., Nix, N.W., Smith, C. D., et al. (2001). Defining supply chain management. Journal of Business Logistics, 22(2), 1-25.
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TEDARİK ZİNCİRLERİNDE SÜRDÜRÜLEBİLİR MUHASEBE

Yıl 2019, Cilt: 1 Sayı: 2, 54 - 76, 31.12.2019

Nurullah Kaya

Öz

Bu
yazının amacı, üretim ve tedarik zincirlerinin sürdürülebilirliği için bir
muhasebenin nasıl görünebileceğini ele almaktır. Sürdürülebilir tedarik
zincirleri için ihtiyaç duyulan muhasebe genişlemesi ile ilgili sorunlara genel
bir bakış açısı sunulmaktadır. Devam eden kapsam sorunları ve terminoloji,
karar vericiler üzerindeki etkisini zorlaştıran karmaşıklık nedeniyle geniş çaplı
bir sürdürülebilirlikteki odaklanma eksikliği ve disiplinlerarası ekiplerin
artması ihtiyacı, tedarik zincirinin bağlantısını ve performansının gözden
geçirilmesini gerekli kılmıştır. Üç konu ile ilgili daha fazla araştırmaya
ihtiyaç olduğu görülmüştür. Birincisi, tedarik zincirleri için muhasebeyi
üstlenme, ikincisi, bir işletme fonksiyonu olarak tedarik zincirinin hesaba katılması
ve üçüncüsü, hangi bilgilerin fonksiyonel farklılıkları ile yöneticilerle
ilgilisi olduğunun ele alınmasıdır.

Anahtar Kelimeler

Sürdürülebilirlik Sürdürülebilir Muhasebe

Kaynakça

  • Acquaye, A., Genovese, A., Barrett, J and Koh, S. C. (2014). Benchmarking carbon emissions performance in supply chains. Supply Chain Management: An International Journal, 19(3), 306-321
  • Apgar, J. M., Argumedo, A and Allen, W. (2009). Building transdisciplinarity for managing complexity: lessons from indigenous practice. International Journal of Interdisciplinary Social Sciences, 4(5), 255-270.
  • Arzoumanidis, I., Fullana-i-Palmer, P., Raggi, A., Gazulla, C., Raugei, M., Benveniste, G., (2014). Unresolved issues in the accounting of biogenic carbon exchanges in the wine sector. Journal of Cleaner Production, 82, 16 -22. Ascui, F and Lovell, H. (2011). As frames collide: making sense of carbon accounting. Accounting, Auditing and Accountability Journal, 24(8), 978-999.
  • Ascui, F and Lovell, H. (2012). Carbon accounting and the construction of competence. Journal of Cleaner Production, 36, 48-59.
  • Bai, C and Sarkis, J. (2014a). Determining and applying sustainable supplier key performance indicators. Supply Chain Management: An International Journal, 19(3), 275-291.
  • Baker, M ve Schaltegger, S. (2015). Taking pragmatism seriously in social accounting research. Accounting, Auditing and Accountability Journal (in press).
  • Beckmann, M., Hielscher, S ve Pies, I. (2014). Commitment strategies for sustainability: how business firms can transform trade-offs into winewin outcomes. Business Strategy and the Environment, 23(1), 18-37.
  • Benjaafar, S., Li, Y ve Daskin, M. (2013). Carbon footprint and the management of supply chains: insights from simple models. Automation Science and Engineering, IEEE Transactions on, 10(1), 99-116.
  • Bennett, M., Schaltegger, S ve Zvezdov, D. (2013). Exploring corporate practices in management accounting for sustainability. London: Institute for Chartered Accountants of England and Wales (ICAEW).
  • Beske, P ve Seuring, S. (2014). Putting sustainability into supply chain management. Supply Chain Management: An International Journal, 19(3), 322-331.
  • Boyd, D. E., Spekman, R. E., Kamauff, J. W ve Werhane, P. (2007). Corporate social responsibility in global supply chains: a procedural justice perspective. Long Range Planning, 40(3), 341- 356.
  • Braziotis, C., Bourlakis, M., Rogers, H ve Tannock, J. (2013). Supply chains and supply networks: distinctions and overlaps. Supply Chain Management: An International Journal, 18(6), 644-652.
  • Burritt R ve S. Schaltegger The British Accounting Review 46 (2014) 327-343
  • Burritt, R. L ve Schaltegger, S. (2010). Sustainability accounting and reporting: fad or trend? Accounting, Auditing and Accountability Journal, 23(7), 829-846.
  • Burritt, R. L ve Tingey-Holyoak, J. (2012). Forging cleaner production: the importance of academic-practitioner links for successful sustainability embedded carbon accounting. Journal of Cleaner Production, 36, 39-47.
  • Burritt, R. L. (2004). Environmental management accounting: roadblocks on the way to the green and pleasant land. Business Strategy and the Environment, 13(1), 13-32.
  • Burritt, R. L., Hahn, T ve Schaltegger, S. (2002). Towards a comprehensive framework for environmental management accounting Links between business actors and environmental management accounting tools. Australian Accounting Review, 12(27), 39-50.
  • Burritt, R. L., Schaltegger, S ve Zvezdov, D. (2011). Carbon management accounting: explaining practice in leading German companies. Australian Accounting Review, 21(1), 80-98.
  • Callens, I ve Tyteca, D. (1999). Towards indicators of sustainable development for firms: a productive efficiency perspective. Ecological Economics, 28(1), 41-53.
  • Carbone, V., Moatti, V ve Vinzi, V. E. (2012). Mapping corporate responsibility and sustainable supply chains: an exploratory perspective. Business Strategy and the Environment, 21(7), 475 - 494.
  • Carter, C. R ve Rogers, D. S. (2008). A framework of sustainable supply chain management: moving toward new theory. International Journal of Physical Distribution and Logistics Management, 38(5), 360-387.
  • Chambers, R. J. (1966). Accounting, evaluation and economic behavior. Houston, USA: Scholars Book Co.
  • Chan, H. K., Wang, X ve Ruffoni, A. (2014). An integrated approach for green design: life-cycle, fuzzy AHP and environmental management accounting. British Accounting Review, 46(4), 344-360.
  • Clarke-Sather, A. R., Hutchins, M. J., Zhang, Q., Gershenson, J. K ve Sutherland, J. W. (2011). Development of social, environmental, and economic indicators for a small/medium enterprise. International Journal of Accounting and Information Management, 19(3), 247-266.
  • Colicchia, C., Melacini, M ve Perotti, S. (2011). Benchmarking supply chain sustainability: insights from a field study. Benchmarking: An International Journal, 18(5), 705-732.
  • Dekker, H. C ve van Goor, A. R. (2000). Supply chain management and management accounting: a case study of activity based costing. International Journal of Logistics: Research and Applications, 3(1), 41-52.
  • Dillard, J ve Roslender, R. (2011). Taking pluralism seriously: embedded moralities in management accounting and control systems. Critical Perspectives on Accounting, 22(2), 135-147.
  • Ditz, D. W., Ranganathan, J ve Banks, R. D. (1995). Green Ledgers: Case studies in corporate environmental accounting. Washington, D.C.: World Resources Institute.
  • Elkington, J. (1998). Cannibals with folks. The triple bottom line of 21 century business. Gabriola Island, BC Canada: New Society Publishers.
  • Figge, F., Hahn, T., Schaltegger, S ve Wagner, M. (2002). The sustainability balanced scorecard. Linking sustainability management to business strategy. Business Strategy and the Environment, 11(5), 269-84.
  • Foran, B., Lenzen, M., Dey, C ve Bilek, M. (2005). Integrating sustainable chain management with triple bottom line accounting. Ecological Economics, 52(2), 143-157.
  • Gibson, B. J., Mentzer, J. T ve Cook, R. L. (2005). Supply chain management: the pursuit of a consensus definition. Journal of Business Logistics, 26(2), 17-25.
  • Gold, S., Seuring, S ve Beske, P. (2010). Sustainable supply chain management and inter-organizational resources: a literature review. Corporate Social Responsibility and Environmental Management, 17(4), 230-245.
  • Gopalakrishnan, K., Yusuf, Y. Y., Musa, A., Abubakar, T ve Ambursa, H. M. (2012). Sustainable supply chain management: a case study of British Aerospace (BAe) Systems. International Journal of Production Economics, 140(1), 193-203.
  • Govindan, K., Khodaverdi, R ve Jafarian, A. (2013). A fuzzy multi criteria approach for measuring sustainability performance of a supplier based on triple bottom line approach. Journal of Cleaner Production, 47(1), 345-354.
  • Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability… and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society, 35(1), 47-62.
  • Grosvold, J., Hoejmose, S ve Roehrich, J. (2014). Squaring the circle: management, measurement and performance of sustainability in supply chains. Supply Chain Management: An International Journal, 19(3), 292-305.
  • Gualandris, J., Golini, R ve Kalchschmidt, M. (2014). Do supply management and global sourcing matter for firm sustainability performance? An international study. Supply Chain Management: An International Journal, 19(3), 258-274.
  • Gulati, R., Lavie, D ve Singh, H. (2009). The nature of partnering experience and the gains from alliances. Strategic Management Journal, 30(11), 1213-1233.
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Toplam 102 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Araştırma Makaleleri
Yazarlar

Nurullah Kaya 0000-0001-5088-8261

Yayımlanma Tarihi 31 Aralık 2019
Kabul Tarihi 27 Aralık 2019
Yayımlandığı Sayı Yıl 2019 Cilt: 1 Sayı: 2

Kaynak Göster

APA Kaya, N. (2019). TEDARİK ZİNCİRLERİNDE SÜRDÜRÜLEBİLİR MUHASEBE. Erzincan Binali Yıldırım Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 1(2), 54-76.
AMA Kaya N. TEDARİK ZİNCİRLERİNDE SÜRDÜRÜLEBİLİR MUHASEBE. ebyuiibfdergisi. Aralık 2019;1(2):54-76.
Chicago Kaya, Nurullah. “TEDARİK ZİNCİRLERİNDE SÜRDÜRÜLEBİLİR MUHASEBE”. Erzincan Binali Yıldırım Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi 1, sy. 2 (Aralık 2019): 54-76.
EndNote Kaya N (01 Aralık 2019) TEDARİK ZİNCİRLERİNDE SÜRDÜRÜLEBİLİR MUHASEBE. Erzincan Binali Yıldırım Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 1 2 54–76.
IEEE N. Kaya, “TEDARİK ZİNCİRLERİNDE SÜRDÜRÜLEBİLİR MUHASEBE”, ebyuiibfdergisi, c. 1, sy. 2, ss. 54–76, 2019.
ISNAD Kaya, Nurullah. “TEDARİK ZİNCİRLERİNDE SÜRDÜRÜLEBİLİR MUHASEBE”. Erzincan Binali Yıldırım Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 1/2 (Aralık 2019), 54-76.
JAMA Kaya N. TEDARİK ZİNCİRLERİNDE SÜRDÜRÜLEBİLİR MUHASEBE. ebyuiibfdergisi. 2019;1:54–76.
MLA Kaya, Nurullah. “TEDARİK ZİNCİRLERİNDE SÜRDÜRÜLEBİLİR MUHASEBE”. Erzincan Binali Yıldırım Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, c. 1, sy. 2, 2019, ss. 54-76.
Vancouver Kaya N. TEDARİK ZİNCİRLERİNDE SÜRDÜRÜLEBİLİR MUHASEBE. ebyuiibfdergisi. 2019;1(2):54-76.
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