Öneri Dergisi 1300-0845 2147-5377 Marmara Üniversitesi 10.14783/maruoneri.703333 ÇEVRE MUHASEBESİ (Environmental Accounting-Green Accounting) Gökdeniz Ümit MARMARA ÜNİVERSİTESİ 06 01 1996 1 5 21 26 01 13 1996 Copyright © 1994, Öneri Dergisi 1994 Öneri Dergisi

The aim of this stuıly is to present “accounting for the environment” or “Green Accounting” which has a new concept in the area of the classic accounting thinking and the practices. Many studies and regulations lıave been done by the European Union, The United States, Canada, The Republic of South Africa, International Organizations, Academic Institutions, IFAC (International Federations of Accountants) and others. Accounting for the environment which is a relatively recent development in accounting thinking, has evolved from the notion that business entities have, in addition to their primaıy object of profıt maximization, a social responsibility as v/ell: Nowadays companies are experieııcing and respond- ing to challenges presented by the environmental crisis.

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