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ÇEVRE YÖNETİM MUHASEBESİ: İSO 2020’DE YER ALAN İŞLETMELERDE UYGULAMA

Yıl 2022, Cilt: 36 Sayı: 3, 1025 - 1054, 30.09.2022
https://doi.org/10.48070/erciyesakademi.1137029

Öz

Çevresel açıdan sürdürülebilirliğin önemi konusunda toplumun yüksek düzeydeki farkındalığından dolayı, günümüzde işletmelerin geçmişe oranla daha fazla ilgili olması beklenmektedir. Çevresel korumayla ilgili artan ilgi nedeniyle işletmelerin uygulamalarında çevresel verilere olan ihtiyaç artmaktadır. Bu durum da muhasebenin bir yandan işletmenin çevresel etkilerini ve performanslarını değerlendirmesine, diğer yandan da gerekli çevre ile ilgili verileri açıklamalarına olanak sağlayan bir rol oynamasına neden olmaktadır. Bu ihtiyaçlar sonucunda çevre yönetim muhasebesi (ÇYM) ortaya çıkmış olup, literatürde ve uygulamada gelişimini sürdürmektedir. Çalışmada İstanbul Sanayi Odası tarafından açıklanan 2020 yılı Türkiye’nin büyük sanayi kuruluşları listesinde yer alan imalat sanayi işletmeleri örnek olarak alınmıştır. Çevrimiçi olarak gerçekleştirilen anket çalışması ile işletmelerin ÇYM uygulamalarını gerçekleştirme durumları ve ÇYM’yi benimsemeleri üzerindeki motivasyon kaynakları belirlenmeye çalışılmıştır. Elde edilen veriler, frekans dağılımı, ortalama ve standart sapma ve Bağımsız Örneklemler T-Testi ve ANOVA yöntemleri ile analiz edilmiştir. Katılımcıların çevre muhasebesi eğitimi almış olmaları ile ÇYM’nin benimsenmesi arasında anlamlı farklılık olmadığı Bağımsız örneklem T-Testi ile tespit edilmiştir. ANOVA Analizi ile katılımcıların pozisyonları, tecrübeleri, işletmenin faaliyet gösterdiği pazar ve faaliyet konusu ile ÇYM’nin benimsenmesi arasında anlamlı farklılık olup olmadığı test edilmiş ve anlamlı farklılık olmadığı tespit edilmiştir. Çalışmada sağlanan verilerin analizinde, işletmeler ÇYM uygulamaları konusunda verilen ifadelerden yalnızca yatırım kararlarında potansiyel çevresel etkilerin dikkate alınmakta olduğu ifadesine katılmışlar, diğer ifadeler konusunda ise kararsız kalmışlarıdır. Dolayısıyla katılımcı işletmeler bu uygulamaları düşük bir seviyede benimsemektedirler. ÇYM’nin benimsenmesi üzerinde etkili olan faktörler açısından bakıldığında; kamuoyu üzerinde olumlu bir imaj bırakılması, toplumun artan çevre bilinci ve finansal kurumlardan uygun finansman sağlanması ifadeleri öne çıkan ifadeler olmuştur.

Teşekkür

Teşekkür eder, iyi çalışmalar dilerim. Saygılarımla.

Kaynakça

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  • Abdulaziz, N. A., Senik, R., Yau, F. S., San, O. T., & Attan, H. (2017). Influence of institutional pressures on the adoption of green initiatives. Int. Journal of Economics and Management, 11(S3), 939-967. http://www.econ.upm.edu.my/ijem
  • Agustia, D. (2020). Innovation, environmental management accounting, future performance: Evidence in Indonesia. Journal of Security and Sustainability Issues, 9(3), 1005-1015. https://doi.org/10.9770/jssi.2020.9.3(24)
  • Akbaş, H. E. (2011). Çevresel yönetim muhasebesi: Özellikleri, unsurları ve kullanım alanları. Muhasebe Bilim Dünyası Dergisi, 3, 29-59. https://eds.p.ebscohost.com/eds/pdfviewer/pdfviewer? vid=0&sid=9aaa8fa4-48bb-428d-a535-913bf9cec0bc%40redis
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  • Brammer, S., Hoejmose, S., & Marchant, K. (2012). Environmental management in SME s in the UK: Practices, pressures and perceived benefits. Business Strategy and the Environment, 21(7), 423-434. https://doi.org/10.1002/bse.717
  • Burritt, R. L., Hahn, T., & 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. https://doi.org/10.1111/j.1835-2561.2002.tb00202.x
  • Burritt, R. L., Herzig, C., Schaltegger, S., & Viere, T. (2019). Diffusion of environmental management accounting for cleaner production: Evidence from some case studies. Journal of Cleaner Production 224, 479-491. https://doi.org/10.1016/j.jclepro.2019.03.227
  • Büyükarıkan, U. (2021). Malzeme akış maliyet muhasebesinin tarım makineleri işletmesinde uygulanması. Türkiye Mesleki ve Sosyal Bilimler Dergisi, (6), 19-35. DOI: 10.46236/jovosst.951953
  • Chathurangani, H. B. P., & Madhusanka, K. J. S. (2019). Environmental management accounting (EMA) adoption level among listed manufacturing companies in Sri Lanka: Institutional theory perspective. Research in Social Sciences, 2(1), 1-12. https://academiainsight.com/index.php/riss/article/view/11/11
  • Chaudhry, N. I., & Amir, M. (2020). From institutional pressure to the sustainable development of firm: Role of environmental management accounting implementation and environmental proactivity. Business Strategy and the Environment, 29(8), 3542-3554. https://doi.org/10.1002/bse.2595
  • Chen, J. C., & Roberts, R. W. (2010). Toward a more coherent understanding of the organization–society relationship: A theoretical consideration for social and environmental accounting research. Journal of business ethics, 97(4), 651-665. https://doi.org/10.1007/s10551-010-0531-0
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ENVIRONMENTAL MANAGEMENT ACCOUNTİNG: BUSINESSES IN ISO 2020 IMPLEMENTATION

Yıl 2022, Cilt: 36 Sayı: 3, 1025 - 1054, 30.09.2022
https://doi.org/10.48070/erciyesakademi.1137029

Öz

Due to the society's high level of awareness of the importance of environmental sustainability, businesses today are expected to be more involved than in the past. Because of the increasing interest in environmental protection, the need for environmental data is increasing in the applications of businesses. This situation causes accounting to play a role that allows them to evaluate the environmental impacts and performances of the enterprise on the one hand, and to explain the necessary environmental data on the other. As a result of these needs, environmental management accounting (EMA) has emerged and continues its development in the literature and practice. In the study, manufacturing industry enterprises included in the list of Turkey's largest industrial enterprises in 2020 announced by the Istanbul Chamber of Industry were taken as an example. With the survey study conducted online, it was tried to determine the motivation sources on the status of enterprises to realize EMA practices and their adoption of EMA. The obtained data were analyzed by frequency distribution, mean and standard deviation and Independent Samples T-Test and ANOVA methods. It was determined with the independent sample T-Test, that there was no significant difference between the environmental accounting education of the participants and the adoption of EMA. With the ANOVA Analysis, it was tested whether there was a significant difference between the positions of the participants, their experiences, the market and field of activity of the enterprise and the adoption of EMA, and it was determined that there was no significant difference. In the analysis of the data provided in the study, enterprises only agreed with the statement that potential environmental impacts were taken into account in investment decisions, among the statements about environmental management accounting practices, and they were undecided about other statements. Therefore, participating enterprises adopt these practices at a low level. Considering the factors affecting the adoption of environmental management accounting; The expressions of leaving a positive image on the public, environmental awareness increasing of the society and providing appropriate financing from financial institutions have been the prominent expressions.

Kaynakça

  • Abd Razak, F. N., Ramli, A., & Rasit, Z. A. (2020). Organization isomorphism as determinants of environmental management accounting practices in Malaysian public listed companies. Humanities and Social Sciences Letters, 8(1), 110-122. https://doi.org/10.18488/journal.73.2020.81.110.122
  • Abdulaziz, N. A., Senik, R., Yau, F. S., San, O. T., & Attan, H. (2017). Influence of institutional pressures on the adoption of green initiatives. Int. Journal of Economics and Management, 11(S3), 939-967. http://www.econ.upm.edu.my/ijem
  • Agustia, D. (2020). Innovation, environmental management accounting, future performance: Evidence in Indonesia. Journal of Security and Sustainability Issues, 9(3), 1005-1015. https://doi.org/10.9770/jssi.2020.9.3(24)
  • Akbaş, H. E. (2011). Çevresel yönetim muhasebesi: Özellikleri, unsurları ve kullanım alanları. Muhasebe Bilim Dünyası Dergisi, 3, 29-59. https://eds.p.ebscohost.com/eds/pdfviewer/pdfviewer? vid=0&sid=9aaa8fa4-48bb-428d-a535-913bf9cec0bc%40redis
  • Andriani, N., & Suhartini, D. (2020). Analysis of environmental management accounting reporting in creating sustainable development. International Journal of Economics and Finance Studies, 12(2), 240-256.
  • Ataman, G. (2003). Örgüt tasarımında yeni tekniklerin yayılım dinamikleri. Öneri Dergisi, 5(19), 13-19. https://doi.org/10.14783/maruoneri.682460
  • Berrone, P., Fosfuri, A., Gelabert, L., & Gomez‐Mejia, L. R. (2013). Necessity as the mother of ‘green’ inventions: Institutional pressures and environmental innovations. Strategic Management Journal, 34(8), 891-909. https://doi.org/10.1002/smj.2041
  • Brammer, S., Hoejmose, S., & Marchant, K. (2012). Environmental management in SME s in the UK: Practices, pressures and perceived benefits. Business Strategy and the Environment, 21(7), 423-434. https://doi.org/10.1002/bse.717
  • Burritt, R. L., Hahn, T., & 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. https://doi.org/10.1111/j.1835-2561.2002.tb00202.x
  • Burritt, R. L., Herzig, C., Schaltegger, S., & Viere, T. (2019). Diffusion of environmental management accounting for cleaner production: Evidence from some case studies. Journal of Cleaner Production 224, 479-491. https://doi.org/10.1016/j.jclepro.2019.03.227
  • Büyükarıkan, U. (2021). Malzeme akış maliyet muhasebesinin tarım makineleri işletmesinde uygulanması. Türkiye Mesleki ve Sosyal Bilimler Dergisi, (6), 19-35. DOI: 10.46236/jovosst.951953
  • Chathurangani, H. B. P., & Madhusanka, K. J. S. (2019). Environmental management accounting (EMA) adoption level among listed manufacturing companies in Sri Lanka: Institutional theory perspective. Research in Social Sciences, 2(1), 1-12. https://academiainsight.com/index.php/riss/article/view/11/11
  • Chaudhry, N. I., & Amir, M. (2020). From institutional pressure to the sustainable development of firm: Role of environmental management accounting implementation and environmental proactivity. Business Strategy and the Environment, 29(8), 3542-3554. https://doi.org/10.1002/bse.2595
  • Chen, J. C., & Roberts, R. W. (2010). Toward a more coherent understanding of the organization–society relationship: A theoretical consideration for social and environmental accounting research. Journal of business ethics, 97(4), 651-665. https://doi.org/10.1007/s10551-010-0531-0
  • Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: the significance of contingent variables for adoption. Journal of Cleaner Production, 41, 163-173. http://dx.doi.org/10.1016/j.jclepro.2012.10.007
  • Colwell, S. R., & Joshi, A. W. (2013). Corporate ecological responsiveness: Antecedent effects of institutional pressure and top management commitment and their impact on organizational performance. Business Strategy and the Environment, 22(2), 73-91. https://doi.org/10.1002/bse.732
  • Çevre Kanunu (2872 Sayılı) (1983). https://mevsu-api.csb.gov.tr/api/mevzuat/DosyaGetir?path=r_20130826005132322_fa8402ef-ca7b-4a60-b100-22627d310534.pdf
  • da Rosa, F. S., Lunkes, R. J., & Mendes, A. C. (2020). Environmental management accounting and innovation in water and energy reduction. Environmental Monitoring and Assessment, 192(10), 1-15. https://doi.org/10.1007/s10661-020-08586-7
  • Daddi, T., Testa, F., Frey, M., & Iraldo, F. (2016). Exploring the link between institutional pressures and environmental management systems effectiveness: An empirical study. Journal of environmental management, 183, 647-656. https://doi.org/10.1016/j.jenvman.2016.09.025
  • Delmas, M., & Toffel, M. W. (2004). Stakeholders and environmental management practices: An institutional framework. Business strategy and the Environment, 13(4), 209-222. https://doi.org/10.1002/bse.409
  • Elhossade, S. S., Abdo, H., & Mas’ud, A. (2020). Impact of institutional and contingent factors on adopting environmental management accounting systems: The case of manufacturing companies in Libya. Journal of Financial Reporting and Accounting, 19(4), 497-539. http://doi.org/10.1108/JFRA-08-2020-0224
  • Gibassier, D., & Alcouffe, S. (2018). Environmental management accounting: The missing link to sustainability? Social and Environmental Accountability Journal, 38(1), 1-18. https://doi.org/10.1080/0969160X.2018.1437057
  • Godschalk, S. K. B. (2008). Does corporate environmental accounting make business sense? İçinde S. Schaltegger, M. Bennett, R. L. Burritt, & C. M. Jasch (Eds.). Environmental management accounting for cleaner production. Eco-Efficiency in industry and science, 24. (ss. 249-265). Springer. https://link.springer.com/content/pdf/10.1007/978-1-4020-8913-8.pdf
  • Gunarathne, A. N., Lee, K. H., & Kaluarachchilage, P. K. H. (2021). Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting. Business Strategy and the Environment, 30(2), 825-839. https://doi.org/10.1002/bse.2656
  • Hörisch, J., Schaltegger, S., & Freeman, R. E. (2020). Integrating stakeholder theory and sustainability accounting: A conceptual synthesis. Journal of Cleaner Production, 275, 1-12. https://doi.org/10.1016/j.jclepro.2020.124097
  • Iredele, O. O. Tankiso, O., & Adelowotan, M. O. (2020). The influence of institutional isomorphism and organizational factors on environmental management accounting practices of listed Nigerian and South African firms. South African Journal of Accounting Research, 34(3), 183-204. https://doi.org/10.1080/10291954.2019.1675254
  • İstanbul Sanayi Odası (2021). Türkiye’nin 500 Büyük Sanayi Kuruluşu 2020. İstanbul Sanayi Odası Dergisi, Mayıs 2021 Özel Sayı. https://www.iso500.org.tr/
  • Jaluludin, D., Sulaiman, M., & Ahmad, N. N. N. (2011). Understanding environmental management accounting (EMA) adoption: A new institutional sociology perspective. Social Responsibility Journal, 7(4), 540-557. https://doi.org/10.1108/17471111111175128
  • Jamil, C. Z. M., Mohamed, R., Muhammad, F., & Ali, A. (2015). Environmental management accounting practices in small medium manufacturing firms. Procedia-Social and Behavioral Sciences, 172, 619-626. https://doi.org/10.1016/j.sbspro.2015.01.411
  • Jasch, C. (2003). The use of environmental management accounting (EMA) for identifying environmental costs. Journal of Cleaner production, 11(6), 667-676. https://doi.org/10.1016/S0959- 6526(02)00107-5
  • Jasch, C., & Savage, D. E. (2008). The IFAC international guidance document on environmental management accounting. İçinde Schaltegger, S., Bennett, M., Burritt, R.L., Jasch, C. (eds.) Environmental Management Accounting for Cleaner Production. Eco-Efficiency in Industry and Science, 24, (ss. 321-336). Springer. https://doi.org/10.1007/978-1-4020-8913-8_17
  • Jovanović, D., & Janković, M. (2013). Management accounting aspect of environmental costs. İçinde Verica Babić (edt.) Contemporary Issues in Economics, Business and Management-EBM, Conference Proceedings, 525-538.
  • Karr, D. S. (2022, Temmuz 19). Calculate your survey’s minimum sample size. https://tr.martech.zone/anket-örneklem-büyüklüğünü-hesaplayıcı/
  • Kassim, C. K. H. C. K., Adnan, N. L., & Ali, R. (2021). Institutional pressures influencing environmental management accounting adoption by Malaysian local governments. Journal of Accounting & Organizational Change 18(3), 440-460. https://doi.org/10.1108/JAOC-11-2020-0183
  • Kayış A. (2006). Güvenirlik Analizi. İçinde Ş. Kalaycı (Ed.), SPSS uygulamalı çok değişkenli istatistik teknikleri (2. Baskı), (ss. 402-419). Asil Yayın Dağıtım Ltd. Şti.
  • Latif, B., Mahmood, Z., San, O. T., Said, R. M., & Bakhsh, A. (2020). Coercive, normative and mimetic pressures as drivers of environmental management accounting adoption. Sustainability 2020, 12, 1-14. https://doi.org/10.3390/su12114506
  • Le, T. T., Nguyen, T. M. A., & Phan, T. T. H. (2019). Environmental management accounting and performance efficiency in the Vietnamese construction material industry-A managerial implication for sustainable development. Sustainability, 11(19), 1-32. https://doi.org/10.3390/su11195152
  • Liao, Z. (2018). Institutional pressure, knowledge acquisition and a firm's environmental innovation. Business Strategy and the Environment, 27(7), 849-857. https://doi.org/10.1002/bse.2036
  • Marshall, R. S., Akoorie, M. E., Hamann, R., & Sinha, P. (2010). Environmental practices in the wine industry: An empirical application of the theory of reasoned action and stakeholder theory in the United States and New Zealand. Journal of World Business, 45(4), 405-414. https://doi.org/10.1016/j.jwb.2009.08.009
  • Mistry, V., Sharma, U., & Low, M. (2014). Management accountants' perception of their role in accounting for sustainable development: An exploratory study. Pacific Accounting Review, 26(1/2), 112-133. https://doi.org/10.1108/PAR-06-2013-0052
  • Özçelik, F. (2017). Çevre yönetim muhasebesi uygulamaları için yeni bir yaklaşım: Malzeme Akış Maliyet Muhasebesi. Uluslararası Yönetim İktisat ve İşletme Dergisi, Cilt 13, Sayı 4, 927-948. https://dx.doi.org/10.17130/ijmeb.2017433416
  • Öztürk, A. O., Kara, S., & Kara, H. T. (2019). Belirsizliklerin örgütlere etkisi: Yeni kurumsal kuram ekseninde bir değerlendirme. Sayıştay Dergisi, (114), 33-51. https://dergipark.prg.tr/en/pub/sayistay/issue/61570/919295
  • Phan, T. N., & Baird, K. (2015). The comprehensiveness of environmental management systems: The influence of institutional pressures and the impact on environmental performance. Journal of environmental management, 160, 45-56. https://doi.org/10.1016/j.jenvman.2015.06.006
  • Qian, W., & Burritt, R. (2008). The development of environmental management accounting: An institutional view. İçinde S. Schaltegger, M. Bennett, R. L. Burritt, & C. M. Jasch (Eds.), Environmental management accounting for cleaner production. Eco-efficiency in industry and science, 24, (ss. 233-248). Springer. https://doi.org/10.1007/978-1-4020-8913-8_12
  • Qian, W., Burritt, R., & Monroe, G. (2011). Environmental management accounting in local government: A case of waste management. Accounting, Auditing & Accountability Journal, 24(1), 93-128. https://doi.org/10.1108/09513571111098072
  • Qian, W., Hörisch, J., & Schaltegger, S. (2018). Environmental management accounting and its effects on carbon management and disclosure quality. Journal of cleaner production, 174, 1608-1619. https://doi.org/10.1016/j.jclepro.2017.11.092
  • San, O. T., Heng, T. B., Selley, S., & Magsi, H. (2018). The relationship between contingent factors that influence the environmental management accounting and environmental performance among manufacturing companies in Klang Valley, Malaysia. International Journal of Economics and Management, 12(1), 205-232. https://core.ac.uk/download/pdf/187728942.pdf
  • Sari, R. N., Pratadina, A., Anugerah, R., Kamaliah, K., & Sanusi, Z. M. (2021). Effect of environmental management accounting practices on organizational performance: role of process innovation as a mediating variable. Business Process Management Journal, 27(4), 1296-1314. https://doi.org/10.1108/BPMJ-06-2020-0264
  • Schaltegger, S., Viere, T., & Zvezdov, D. (2012). Paying attention to environmental pay-offs: the case of an Indonesian textile manufacturer. International journal of global environmental issues, 12(1), 56- 75. www.inderscienceonline.com/doi/abs/10.1504/IJGENVI.2012.047856
  • Tran, N. H., Hoang, T. H., & Nguyen, T. T. H. (2020). Environmental management accounting perception and implementation in the automobile industry in Vietnam. The Journal of Asian Finance, Economics and Business, 7(12), 941-949. https://doi.org/10.13106/jafeb.2020.vol7.no12.641
  • Uzunsakal, E., & Yıldız, D. (2018). Alan araştırmalarında güvenilirlik testlerinin karşılaştırılması ve tarımsal veriler üzerine bir uygulama. Uygulamalı Sosyal Bilimler Dergisi, 2(1), 14-28. https://dergipark.org.tr/en/pub/iuusbd/issue/38311/399621
  • van der Poll, H. M. (2015). Facilitating a greener environment through management accounting. African Journal of Hospitality, Tourism and Leisure, 4 (Special edition) https://www.ajhtl.com/uploads/7/1/6/3/7163688/article1_4_special_edition_2015-1.pdf
  • van Der Poll, H. M. (2022). The barriers and drivers of environmental management accounting practices' adoption in developed and developing countries for sustainable development. Sustainable Development, 1–13. https://doi.org/10.1002/sd.2312
  • Wang, S., Wang, H., & Wang, J. (2019). Exploring the effects of institutional pressures on the implementation of environmental management accounting: Do top management support and perceived benefit work? Business Strategy and the Environment, 28(1), 233-243. https://doi.org/10.1002/bse.2252
  • Wilmshurst, T. D., & Frost, G. R. (2000). Corporate environmental reporting: A test of legitimacy theory. Accounting Auditing & Accountability Journal, 13(1), 10-26. https://doi.org/10.1108/09513570010316126
  • Zandi, G., & Lee, H. (2019). Factors affecting environmental management accounting and environmental performance: An empirical assessment. International Journal of Energy Economics and Policy, 9(6), 342-348. https://doi.org/10.32479/ijeep.8369
  • Zor, Ü. (2018). KOBİ’lerde planlama ve kontrol uygulamaları: Durumsallık teorisi temelinde işletme performansına katkısı. Muhasebe ve Finansman Dergisi, (78), 183-198. https://doi.org/10.25095/mufad.412690
  • Zor, Ü. (2019) Muhasebe araştırmalarında durumsallık teorisinin yeri. Muhasebe ve Denetime Bakış, 19(57), 237-246. https://dergipark.org.tr/pub/mdbakis/issue/63888/967225.
Toplam 58 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

D. Ali Kızılyalçın 0000-0002-9979-8264

Yayımlanma Tarihi 30 Eylül 2022
Gönderilme Tarihi 28 Haziran 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 36 Sayı: 3

Kaynak Göster

APA Kızılyalçın, D. A. (2022). ÇEVRE YÖNETİM MUHASEBESİ: İSO 2020’DE YER ALAN İŞLETMELERDE UYGULAMA. Erciyes Akademi, 36(3), 1025-1054. https://doi.org/10.48070/erciyesakademi.1137029

ERCİYES AKADEMİ | 2021 | erciyesakademi@erciyes.edu.tr Bu eser Creative Commons Atıf-Gayri Ticari-Türetilemez 4.0 Uluslararası Lisansı ile lisanslanmıştır.