TEDARİK ZİNCİRLERİNDE SÜRDÜRÜLEBİLİR MUHASEBE

Öz

TEDARİK ZİNCİRLERİNDE SÜRDÜRÜLEBİLİR MUHASEBE

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

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