ÇEVRE MUHASEBESİ (Environmental Accounting-Green Accounting)

Yıl 1996, Cilt: 1 Sayı: 5, 21 - 26, 01.06.1996

Ümit Gökdeniz

https://doi.org/10.14783/maruoneri.703333

Cited By: 2

Öz

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.

Anahtar Kelimeler

çevre, çevre muhasebesi, yeşil muhasebe

Kaynakça

• [1] -TÜRMOB, Türkiye Serbest Muhasebeci Mali Müşavirler ve Yeminli Mali Müşavirler Odaları Birliği, Muhasebenin Temel Kavramları ve Tekdüzen Hesap Planı, Ankara 1994, Yayın No:8, 4.Baskı.
• [2] -Rob Gray, Jan Bebbington, Diane VValters Accounting For the Environment. Funded by the chartered Association of Certified Accountants 1993, p.7, p.13.
• [3] -Global Environmental Change Programmer Briefings N.5. September 1995.
• [4] -The Newsletter of the Çenter for Social and Environmental Accounting Research University of Dundee Social and Environmental Accounting Volüme 15 2 September 1995.
• [5] -G.H. Bogiages, Q. Vorster, Green Reporting in the Republic of South Africa, Reserve Report. University of Pretoria Scool of Accounting Sciences Research p.2, p.4.
• [6] -The İnstitute of Chartered Accountants in England and Wales, Financial Reporting of Environmental Liabilities, a discussion Paper April 1995, p. 1.
• [7] -Joan Bebbinton, Rob Gray, lan Thomson, Diane Walters, Accountants and the Environment (Accountants attitudes and the absence of an environmentally sensitive accounting) Discussion papers in Accountancy and Finance, December 1992, p.10, p.3.
• [8] -Fikret Öcal, Maliyet Muhasebesi Ders Notları, Nihat Sayar Yayın ve Yardım Vakfı Yayınları, Yayın No:415-649, İstanbul, 1989, s.7.