The Role of Accounting in Managing Climate Change and a Practice in the Aviation Industry

Yıl 2025, Cilt: 18 Sayı: 1, 51 - 70, 30.04.2025

İpek Yaylalı , Fatih Kahraman

https://doi.org/10.37093/ijsi.1524169

Öz

Companies are in constant interaction with the environment because they necessarily produce wastes that have no economic value while performing their production activities. The elimination of such wastes is a separate cost element and can cause some environmental damages in the geography in question. Reducing damages, eliminating wastes, providing accurate information about environmental performance, making improvements, spreading the use of environmentally sensitive technologies, monitoring and accounting for environmental costs incurred require acting within the scope of green transformation. In this context, environmental accounting (green, carbon, sustainability, climate change) applications come into play. The aim of the study is to examine the role of accounting in emissions and costings originating from the civil aviation sector within the scope of minimizing or preventing the negative elements that create climate change. Another reason for conducting the study in this area is that it has the fastest and highest growth potential in terms of per capita carbon emissions among all transportation types. The fact that the flight numbers of a very small area in Turkish civil air traffic are sampled in the study is considered important in terms of showing how devastating the consequences of uncontrolled conditions can be when compared to the general. The aim of the study is to provide a better understanding of the negative effects of climate change, to show the extent of the damages, to draw attention to the accounting of costs and to bring a different perspective to the literature in the field of aviation by creating awareness about climate change.

Anahtar Kelimeler

Climate Change , Climate Change Accounting , Emissions , Aviation Industry

İklim Değişikliğinin Yönetilmesinde Muhasebenin Rolü ve Havacılık Sektöründe Bir Uygulama

Öz

Şirketler üretim faaliyetlerini gerçekleştirirken ekonomik değeri olmayan atıklar ürettikleri için çevre ile sürekli etkileşim halindedirler. Bu tür atıkların bertarafı ayrı bir maliyet unsuru olup söz konusu coğrafyada bazı çevresel zararlara yol açabilmektedir. Zararların azaltılması, atıkların bertaraf edilmesi, çevresel performans hakkında doğru bilgi sağlanması, iyileştirmeler yapılması, çevreye duyarlı teknolojilerin kullanımının yaygınlaştırılması, oluşan çevresel maliyetlerin izlenmesi ve muhasebeleştirilmesi yeşil dönüşüm kapsamında hareket etmeyi gerektirmektedir. Bu bağlamda çevre muhasebesi (yeşil, karbon, sürdürülebilirlik, iklim değişikliği) uygulamaları devreye girmektedir. Çalışmanın amacı, iklim değişikliğini yaratan olumsuz unsurların en aza indirilmesi veya önlenmesi kapsamında sivil havacılık sektöründen kaynaklanan emisyon ve maliyetlendirmelerde muhasebenin rolünü incelemektir. Çalışmanın bu alanda yapılmasının bir diğer nedeni ise tüm ulaşım türleri arasında kişi başına karbon emisyonu açısından en hızlı ve en yüksek büyüme potansiyeline sahip olmasıdır. Çalışmada Türk sivil hava trafiğinde çok küçük bir bölgenin uçuş sayılarının örneklemlenmiş olması, kontrolsüz koşulların sonuçlarının genele kıyasla ne kadar yıkıcı olabileceğini göstermesi açısından önemli görülmektedir. Çalışmanın amacı, iklim değişikliğinin olumsuz etkilerinin daha iyi anlaşılmasını sağlamak, zararların boyutlarını ortaya koymak, maliyet muhasebesine dikkat çekmek ve iklim değişikliği konusunda farkındalık yaratarak havacılık alanındaki literatüre farklı bir bakış açısı getirmektir.

Anahtar Kelimeler

İklim Değişikliği , İklim Değişikliği Muhasebesi , Emisyonlar , Havacılık Endüstrisi

Kaynakça

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