ÇEVRE MUHASEBESİNİN İKİ YÖNÜ

Yıl 1999, Cilt: 2 Sayı: 11, 211 - 216, 20.01.1999

Esra Nemli

https://doi.org/10.14783/maruoneri.685794

Cited By: 2

Öz

Today companies face a climate with increasingly environmental concerns. As companies experience tougher environmental regıılation and higher environmental compliance costs, managers need to consider how their cost accounting systems assign environmental costs. Environmental accounting in a micro sense, is a tool which helps managers in handling environmental costs. On the other hand, incorporating environmental values into national income accounts is the macroeconontic side of environmental accounting. Depletion of natural resources should be considered in national income accounting.

Anahtar Kelimeler

Çevre muhasebesi

Kaynakça

• [1)-Stephan E. SEFCIK. Naomi S. SODERSTROM. Christopher M. STINSON. ''Accouııliııg Througlı Green Coloured Glasses: Teaching Environmenıal Accounting". Issucs in Accounting Education. Spring 1997. Vol 12. Issue 1. s. 130.
• [2)-Devaıın KITE. "Capital Budgeting: lnvegrating Environmental İmpacf. Journal ol'Cost Manaacment. Vol 9. No 2. Sıımmer 1995. s.l 1.
• [3 |-Burt HAMNER and Christophcr H. STINSON. "Managerial Accounting and Enviroıımental Compliance Cosis". Journal ofCosl Manaacmcııl. Vol 9. No 2. Summer 1995. s.4.
• [4] -C..1.CORBETT ve L.V.VVASSENHOVE. "The Green Fee: Internalizing and Operationalizing Enviroıımental lssııes". California Manaacment Revievv . Fail 1993. s. 131.
• [5] -Susan B. HUGHES and David M. WILLIS. "Ucu Quality Control Concepts Can Reduce Enviroıımental Expenditures". Journal of Cost Management. Vol 9. No 2. Summer 1995. s. 15.
• I6I-ECONOMIST. "Ho\v Green is My Balance Sheel?" . 9/3/94. Vol. 332. Issue 7879. s.75
• [71-G.G.MVELLER. I I.GERNON ve G.1VIEEK. Aceoııııtina: An International Perspeelive. 2.Edition. Iruin Press. I lomevvood. 1991. s.63.
• [8] -S.E.SERAFY ve E.LUTZ. "Enviroıımental and Resource Accounling: An Overvieu". Environmental Accounlina lor Sustainablc Development. The World Bank. Waslıington. 199ü. s.l.
• [9] -Paul A. SAMUELSON and William D. NORDHAUS. Economics . 14. Edition. MeGravv Hill. Ne\v York. 1992. s.417.
• 11-Al GÖRE. Küresel Denae: Ekoloji ve İnsan Ruhu . Çev.G.ŞEN. Sabah Kitapları. İstanbul. 1993. s. 176.
• 11 -Mahir FİSUNOĞLU. " Sürdürülebilir Kalkınma ve Ekonomi". Sürdürülebilir Kalkınma Konferansı. I'ÇSV Yayını. Ankara. 1990. s.47.