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Environmental cost management within the sustainable business

Year 2013, Volume: 3 Issue: 2, 86 - 96, 23.07.2016

Abstract

In the last fifty years, the concept of sustainable development which has important notions for researchers and businesses, without disregarding the needs of future generations, not ignoring the human needs, is a concept that aims to provide the basic needs of all society effectively. Thus, the activities that have been carried out by businesses are becoming more important. Within the sustainable business, to become an organization environment and human friendly is important. Sustainable business needs protecting the environment which provides the factors of production. In short term, producing and selling goods without concerned with environmental costs makes profit to the business, but in long term, makes disadvantage initially to the business and environment. Throughout the activities of business, taking measures to reduce for harmful effects on the environment during the process of transformation from raw material to final product is a necessity of sustainable business. In this study, the environmental cost management is analyzed within the activities of business to realize efficiently and effectively, to elevate market value and carrying to future. Moreover, organizational structure, activities and their effects on the environmental costs will be explained in the case that the activities of business to be sustainable and environment friendly organization

References

  • Altuğ, N. Gılanli, E. Adil, O. (2012). İşletmelerde İleri ve Ters Lojistik Karşılaştırılması, Trakya University Journal of Social Science, Vol.14, Issue:1, 49-165.
  • Antheaume, N. (2004). Valuing external costs—from theory to practice: implications for full cost environmental accounting. European Accounting Review, Vol.13, Issue:3, 443-464.
  • Aydın, S. (2012). Paydaşların Çevre Muhasebesi Uygulamalarına Etkileri, Muhasebe ve Denetime Bakış, Sayı:37, 99-107.
  • Bailey, P. E. & Soyka, P. A. (1996). Environmental accounting-making it work for your company, Environmental Quality Management, Vol.5, Issue:4, 13-30.
  • Bartolomeo, M. Bennett, M. Bouma, J. Heydkamp, P. James, P. & Wolters, T. (2000). Environmental management accounting in Europe: current practice and future potential. European Accounting Review, Vol.9, Issue:1, 31-52.
  • Carrera, R. & Iannuzi, A. (1998). Getting Started with Environmental Cost Accounting. Environmental Quality Management, Vol.8, Issue:1, 63-68.
  • Çakar, U. (2007). Çevreci Şirket ve Çevre Muhasebesi, Mali Çözüm Dergisi, Sayı:83, 81-92.
  • Çelik, M. (2007). Çevreye Duyarlı Muhasebe, Muhasebe ve Finansman Dergisi, Sayı:33, 150-161.
  • Çelik, M. (2008). İşletmeler Açısından Çevresel Maliyetler, Çevre Finansmanı Muhasebe ve Finansman İçin Yeni Trendler, Gazi Kitabevi, Editör: Ayrıçay Y. & Karataş, A. 1.Baskı, Ankara.
  • EPA, (United States Environmental Protection Agency), (1995). An Introduction to Environmental Accounting As A Business Management Tool: Key Concepts And Terms, Erişim Adresi: http://www.epa.gov/gateway/learn/ (Erişim Tarihi: 07.09.2012).
  • Epstein, M. J. (1996). Improving Environmental Management With Full Environmental Cost Accounting. Environmental Quality Management, Vol.6, Issue:1, 11-22.
  • Erkuş, H. ve Ateş, L. (2008). Çevre Yönetim Muhasebesi, Çevre Finansmanı Muhasebe ve Finansman İçin Yeni Trendler, Gazi Kitabevi, Editör: Ayrıçay Y. & Karataş, A. 1.Baskı, Ankara.
  • Güler A. (2012). Kurumsal Yönetim Ve Sürdürülebilir İşletme Performansı, Erişim Adresi: http://www.denetimnet.net/UserFiles/Documents/G%C3%BCler%20Aras%20makale.pdf, (Erişim Tarihi: 01.11.2012). Haftacı, V. Soylu, K. (2008). Çevresel Bilgilerin Muhasebesi ve Raporlanması, Kocaeli Üniversitesi Sosyal Bilimler Dergisi, Sayı:15, 1:92-113.
  • Hall, J. K. G. A. Daneke and M. J. Lenox, (2010): “Sustainable Development and Entrepreneurship: Past Contributions and Future Directions”, Journal of Business Venturing, Article in Press. Vol. 25, Issue:5, 439– 448.
  • IFAC, (International Federation of Accountants), (2005). International Guidance Document Environmental Management Accounting, Erişim Adresi: http://www.ifac.org/sites/default/files/publications/files/internationalguidance-docu-2.pdf , (Erişim Tarihi: 05.09.2012). Kırımhan, S. (2005). Çevre Yönetimi: Nüfus, Kaynak ve Çevre İlişkileri, Ankara
  • Kırlıoğlu, H. ve Can, V. A. (2006). Çevresel Muhasebede Kavramsal Tartışmaların Gelişimi ve Analizi, Muhasebe ve Finansman Dergisi, Sayı:29, 40-50.
  • Kırlıoğlu, H. ve Yıldız, K. Ş.(2004). Belediyelerde Çevre Muhasebesi Uygulaması, Muhasebe ve Finansman Dergisi, Sayı:22, 49-60.
  • Lintott, J. (1999). Environmental Accounting and Welfare. Journal Of Environmental Assessment Policy & Management, Vol.1, Issue:2, 177-193
  • Masanet, J. M. & Llodra, (2006). Environmental Management Accounting: A Case Study research on Innovative Strategy, Journal of Business Ethics, Vol. 68, Issue:4, 393-408
  • Mei, L. (2011). Full Cost Accounting in Solid Waste Management: The Gap in the Literature on Newly Industrialised Countries. Journal Of Applied Management Accounting Research, Vol. 9, Issue:1, 21-36.
  • Nowduri, S. Al- Dossary, S. (2012). Management Information Systems and Its Support to Sustainable Small and Medium Enterprises. International Journal of Business and Management, Vol. 7, No. 19, 125-131.
  • Okka, O. (2005). Finansal Yönetime Giriş, Finans Serisi A-1, Nobel Yayınevi, Ankara.
  • Roosa, S. A. (2010). Sustainable Development Handbook, Fairmont Press, Lilburn Stanko, B. B. Brogan, E. Alexander, E. & Josephine Choy-Mee, C. (2006). Environmental Accounting. Business & Economic Review, Vol. 52, Issue:3, 21-27.
  • Suzanne, B. Dexter, D. Andrew, G. (2006): Enabling Change for Corporate Sustainability: An Integrated Perspective, Australasian Journal of Environmental Management, Vol.13, Issue:3, 156-165.
  • Şengel, S. (2011): İşletmelerin Sosyal Sorumluluğu ve Bir Araştırma, Erişim Adresi: Erişim Adresi: http://icongfesr2011.tolgaerdogan.net/documents/national_presantations/UL12.pdf, (Erişim Tarihi: 10.12.2012)
  • Todea, N. Stanciu, I. C. & Udrea, A-M. (2011). Accounting Policies On Environmental Costs And Their Calculation Method In The Entity, Annals of DAAAM & Proceedings of the 22nd International DAAAM Symposium, Vol. 22, 653-654.
  • Türk Standartları Enstitüsü, (2005). Çevre Yönetim Sistemleri – Şartlar ve Kullanım Kılavuzu, TS EN ISO 14001, Nisan ICS13.020.10, Erişim Adresi: http://www.tse.org.tr/hizmetlerimiz/belgelendirmehizmetleri/sistem-belgelendirme/belgelendirme-yap%C4%B1lan-y%C3%B6netim-sistemleri/ts-en-iso-14001- %C3%A7evre-y%C3%B6netim-sistemi (Erişim Tarihi: 10.09.2012)
  • UNSD, (United Nations Division for Sustainable Development), (2001). Environmental Management Accounting Procedures and Principles, Erişim Adresi: http://www.un.org/esa/sustdev/publications/proceduresandprinciples.pdf , (Erişim Tarihi: 07.09.2012)
  • WCED, (1987). Our Common Future, Oxford University Press, New York Wilmshurst, T. D., & Frost, G. R. (2001). The role of accounting and the accountant in the environmental management system, Business Strategy & The Environment (John Wiley & Sons, Inc), Vol.10, Issue:3, 135-147
  • Xiaomei, L. (2004). Theory and practice of environmental management accounting. International Journal Of Technology Management & Sustainable Development, Vol.3, Issue:1, 47-57
  • Yakhou, M. &Dorweiler, P. V. (2004). Environmental Accounting: An Essential Component Of Business Strategy, Business Strategy and Environment, Vol.13 Issue:2, 65-77
  • Yıldız, T. (2006). Rekabetin Değişen Trendleri ve Sürdürülebilir Kalkınma, İş Dünyası ve Sürdürülebilir Kalkınma Derneği, TÜSİAD-Sabancı Üniversitesi, II. Rekabet Çalıştayı, Sabancı Üniversitesi.
Year 2013, Volume: 3 Issue: 2, 86 - 96, 23.07.2016

Abstract

References

  • Altuğ, N. Gılanli, E. Adil, O. (2012). İşletmelerde İleri ve Ters Lojistik Karşılaştırılması, Trakya University Journal of Social Science, Vol.14, Issue:1, 49-165.
  • Antheaume, N. (2004). Valuing external costs—from theory to practice: implications for full cost environmental accounting. European Accounting Review, Vol.13, Issue:3, 443-464.
  • Aydın, S. (2012). Paydaşların Çevre Muhasebesi Uygulamalarına Etkileri, Muhasebe ve Denetime Bakış, Sayı:37, 99-107.
  • Bailey, P. E. & Soyka, P. A. (1996). Environmental accounting-making it work for your company, Environmental Quality Management, Vol.5, Issue:4, 13-30.
  • Bartolomeo, M. Bennett, M. Bouma, J. Heydkamp, P. James, P. & Wolters, T. (2000). Environmental management accounting in Europe: current practice and future potential. European Accounting Review, Vol.9, Issue:1, 31-52.
  • Carrera, R. & Iannuzi, A. (1998). Getting Started with Environmental Cost Accounting. Environmental Quality Management, Vol.8, Issue:1, 63-68.
  • Çakar, U. (2007). Çevreci Şirket ve Çevre Muhasebesi, Mali Çözüm Dergisi, Sayı:83, 81-92.
  • Çelik, M. (2007). Çevreye Duyarlı Muhasebe, Muhasebe ve Finansman Dergisi, Sayı:33, 150-161.
  • Çelik, M. (2008). İşletmeler Açısından Çevresel Maliyetler, Çevre Finansmanı Muhasebe ve Finansman İçin Yeni Trendler, Gazi Kitabevi, Editör: Ayrıçay Y. & Karataş, A. 1.Baskı, Ankara.
  • EPA, (United States Environmental Protection Agency), (1995). An Introduction to Environmental Accounting As A Business Management Tool: Key Concepts And Terms, Erişim Adresi: http://www.epa.gov/gateway/learn/ (Erişim Tarihi: 07.09.2012).
  • Epstein, M. J. (1996). Improving Environmental Management With Full Environmental Cost Accounting. Environmental Quality Management, Vol.6, Issue:1, 11-22.
  • Erkuş, H. ve Ateş, L. (2008). Çevre Yönetim Muhasebesi, Çevre Finansmanı Muhasebe ve Finansman İçin Yeni Trendler, Gazi Kitabevi, Editör: Ayrıçay Y. & Karataş, A. 1.Baskı, Ankara.
  • Güler A. (2012). Kurumsal Yönetim Ve Sürdürülebilir İşletme Performansı, Erişim Adresi: http://www.denetimnet.net/UserFiles/Documents/G%C3%BCler%20Aras%20makale.pdf, (Erişim Tarihi: 01.11.2012). Haftacı, V. Soylu, K. (2008). Çevresel Bilgilerin Muhasebesi ve Raporlanması, Kocaeli Üniversitesi Sosyal Bilimler Dergisi, Sayı:15, 1:92-113.
  • Hall, J. K. G. A. Daneke and M. J. Lenox, (2010): “Sustainable Development and Entrepreneurship: Past Contributions and Future Directions”, Journal of Business Venturing, Article in Press. Vol. 25, Issue:5, 439– 448.
  • IFAC, (International Federation of Accountants), (2005). International Guidance Document Environmental Management Accounting, Erişim Adresi: http://www.ifac.org/sites/default/files/publications/files/internationalguidance-docu-2.pdf , (Erişim Tarihi: 05.09.2012). Kırımhan, S. (2005). Çevre Yönetimi: Nüfus, Kaynak ve Çevre İlişkileri, Ankara
  • Kırlıoğlu, H. ve Can, V. A. (2006). Çevresel Muhasebede Kavramsal Tartışmaların Gelişimi ve Analizi, Muhasebe ve Finansman Dergisi, Sayı:29, 40-50.
  • Kırlıoğlu, H. ve Yıldız, K. Ş.(2004). Belediyelerde Çevre Muhasebesi Uygulaması, Muhasebe ve Finansman Dergisi, Sayı:22, 49-60.
  • Lintott, J. (1999). Environmental Accounting and Welfare. Journal Of Environmental Assessment Policy & Management, Vol.1, Issue:2, 177-193
  • Masanet, J. M. & Llodra, (2006). Environmental Management Accounting: A Case Study research on Innovative Strategy, Journal of Business Ethics, Vol. 68, Issue:4, 393-408
  • Mei, L. (2011). Full Cost Accounting in Solid Waste Management: The Gap in the Literature on Newly Industrialised Countries. Journal Of Applied Management Accounting Research, Vol. 9, Issue:1, 21-36.
  • Nowduri, S. Al- Dossary, S. (2012). Management Information Systems and Its Support to Sustainable Small and Medium Enterprises. International Journal of Business and Management, Vol. 7, No. 19, 125-131.
  • Okka, O. (2005). Finansal Yönetime Giriş, Finans Serisi A-1, Nobel Yayınevi, Ankara.
  • Roosa, S. A. (2010). Sustainable Development Handbook, Fairmont Press, Lilburn Stanko, B. B. Brogan, E. Alexander, E. & Josephine Choy-Mee, C. (2006). Environmental Accounting. Business & Economic Review, Vol. 52, Issue:3, 21-27.
  • Suzanne, B. Dexter, D. Andrew, G. (2006): Enabling Change for Corporate Sustainability: An Integrated Perspective, Australasian Journal of Environmental Management, Vol.13, Issue:3, 156-165.
  • Şengel, S. (2011): İşletmelerin Sosyal Sorumluluğu ve Bir Araştırma, Erişim Adresi: Erişim Adresi: http://icongfesr2011.tolgaerdogan.net/documents/national_presantations/UL12.pdf, (Erişim Tarihi: 10.12.2012)
  • Todea, N. Stanciu, I. C. & Udrea, A-M. (2011). Accounting Policies On Environmental Costs And Their Calculation Method In The Entity, Annals of DAAAM & Proceedings of the 22nd International DAAAM Symposium, Vol. 22, 653-654.
  • Türk Standartları Enstitüsü, (2005). Çevre Yönetim Sistemleri – Şartlar ve Kullanım Kılavuzu, TS EN ISO 14001, Nisan ICS13.020.10, Erişim Adresi: http://www.tse.org.tr/hizmetlerimiz/belgelendirmehizmetleri/sistem-belgelendirme/belgelendirme-yap%C4%B1lan-y%C3%B6netim-sistemleri/ts-en-iso-14001- %C3%A7evre-y%C3%B6netim-sistemi (Erişim Tarihi: 10.09.2012)
  • UNSD, (United Nations Division for Sustainable Development), (2001). Environmental Management Accounting Procedures and Principles, Erişim Adresi: http://www.un.org/esa/sustdev/publications/proceduresandprinciples.pdf , (Erişim Tarihi: 07.09.2012)
  • WCED, (1987). Our Common Future, Oxford University Press, New York Wilmshurst, T. D., & Frost, G. R. (2001). The role of accounting and the accountant in the environmental management system, Business Strategy & The Environment (John Wiley & Sons, Inc), Vol.10, Issue:3, 135-147
  • Xiaomei, L. (2004). Theory and practice of environmental management accounting. International Journal Of Technology Management & Sustainable Development, Vol.3, Issue:1, 47-57
  • Yakhou, M. &Dorweiler, P. V. (2004). Environmental Accounting: An Essential Component Of Business Strategy, Business Strategy and Environment, Vol.13 Issue:2, 65-77
  • Yıldız, T. (2006). Rekabetin Değişen Trendleri ve Sürdürülebilir Kalkınma, İş Dünyası ve Sürdürülebilir Kalkınma Derneği, TÜSİAD-Sabancı Üniversitesi, II. Rekabet Çalıştayı, Sabancı Üniversitesi.
There are 32 citations in total.

Details

Other ID JA56NC69EV
Journal Section Articles
Authors

Haluk Duma This is me

M. Yılmaz İçerli This is me

Mehmet Yücenurşen This is me

İbrahim Apak This is me

Publication Date July 23, 2016
Published in Issue Year 2013 Volume: 3 Issue: 2

Cite

APA Duma, H., İçerli, M. Y., Yücenurşen, M., Apak, İ. (2016). Environmental cost management within the sustainable business. TOJSAT, 3(2), 86-96.
AMA Duma H, İçerli MY, Yücenurşen M, Apak İ. Environmental cost management within the sustainable business. TOJSAT. July 2016;3(2):86-96.
Chicago Duma, Haluk, M. Yılmaz İçerli, Mehmet Yücenurşen, and İbrahim Apak. “Environmental Cost Management Within the Sustainable Business”. TOJSAT 3, no. 2 (July 2016): 86-96.
EndNote Duma H, İçerli MY, Yücenurşen M, Apak İ (July 1, 2016) Environmental cost management within the sustainable business. TOJSAT 3 2 86–96.
IEEE H. Duma, M. Y. İçerli, M. Yücenurşen, and İ. Apak, “Environmental cost management within the sustainable business”, TOJSAT, vol. 3, no. 2, pp. 86–96, 2016.
ISNAD Duma, Haluk et al. “Environmental Cost Management Within the Sustainable Business”. TOJSAT 3/2 (July 2016), 86-96.
JAMA Duma H, İçerli MY, Yücenurşen M, Apak İ. Environmental cost management within the sustainable business. TOJSAT. 2016;3:86–96.
MLA Duma, Haluk et al. “Environmental Cost Management Within the Sustainable Business”. TOJSAT, vol. 3, no. 2, 2016, pp. 86-96.
Vancouver Duma H, İçerli MY, Yücenurşen M, Apak İ. Environmental cost management within the sustainable business. TOJSAT. 2016;3(2):86-9.