YÖNETİM MUHASEBECİLERİNİN İKLİM DEĞİŞİKLİĞİNİN İŞ DÜNYASINA ETKİLERİNİN YÖNETİLMESİNDEKİ ROLÜ: TÜRKİYE ÖRNEĞİ

Abstract

Bu çalışmanın amacı, iklim değişikliğinin iş dünyasına etkileri çerçevesinde yönetimin ve üst düzey muhasebecilerin konuya bakış açılarını, stratejik maliyet yönetimi ve stratejik yönetim muhasebesi benzeri araçların kullanımı çerçevesinde ortaya koymaktır. Hazırlanan bir elektronik form, Borsa İstanbul'da kote olan şirketlerin 2018 ve 2019'da Kamu Aydınlatma Platformu üzerinden alınan e-posta adreslerine, Haziran 2018-Haziran 2019 arasında elektronik ortamda gönderilmiştir. Elde edilen verilere göre, Türkiye’de bu araçların etkin biçimde kullanıldığını söylemek mümkün değildir. Üst yönetimin iklim değişikliğinin yönetilmesi gerekliliğinin tam anlamıyla bilincinde olduğunu söylemek için erkendir. Türkiye’deki yönetim muhasebecileri ve finans uzmanlarının iklim değişikliğine bakışını ortaya koyan bu çalışma, literatüre katkıda bulunmaktadır.

Keywords

• İklim değişikliği
• Muhasebecilerin algısı
• İklim değişikliği inisiyatifi
• Risk algısı

THE ROLE OF MANAGEMENT ACCOUNTANTS IN MANAGING THE IMPACTS OF CLIMATE CHANGE ON THE BUSINESS WORLD: THE CASE OF TURKEY

Abstract

This study aims to reveal the perspectives of the management and senior accountants on the subject regarding the effects of climate change on the business world, within the framework of utilization of tools like strategic cost management and strategic management. An electronic form was sent to the e-mail addresses of public companies listed on the Borsa Istanbul, which are obtained from the Public Disclosure Platform, between June 2018 and June 2019, and repeatedly sent electronically between June 2018 and June 2019. According to the data obtained from the survey of this study, it is not possible to comment that these tools are effectively utilized in Turkey. Besides, it is also early to say that top management is fully aware of the need to manage climate change. This study contributes to the literature by revealing the view of management accountants and finance experts in Turkey on climate change.

Keywords

• Climate change
• Accountants' perception
• Climate change initiative
• Risk perception

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