A Research For Environmental Accounting Perception In Business Organizations: Diyarbakır Example
Abstract
Environment, in terms of all living creatures, is an important element for sustaining life. Even so, it has been greatly damaged due to intense industrialization, rapid population growth and irregular urbanization. In accordance with the principle of social responsibility, the company has introduced environmental accounting as a model that considers environmental factors in the accounting process.To this respect, environmental accounting was introduced as a means to firms to consider environmental factors in their accounting process. It has been possible for firms both to minimize environmental problems by care about the environmental costs as well as to hold in the business world dominated by intense competition. The object of this study is to investigate the approach of the firms operating in the industrial sector in Diyarbakir province to environmental issues and environmental accounting based on a survey data. A variety of statistical tests and methods (frequency distribution, factor analysis, t test, Anova, correlation) have been applied to the data obtained in the context of this study, using SPSS 18.0 statistical software.
Keywords
Environment,Environmental Problems,Social Responsible,Environmental Costs,Environmental Accounting
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