THE USE OF MANAGEMENT ACCOUNTING TECHNIQUES IN CARBON MANAGEMENT: AN INVESTIGATION IN BIST 100 COMPANIES

Öz

There is consensus that climate change is one of the biggest problems of the 21st century. This study investigates the management accounting techniques used for carbon emissions in different dimensions by the Borsa Istanbul-100 Index companies in Turkey. The study uses the CDP (2017) survey responses of the companies, and analyzes the them by qualitative content analysis through the NVivo 12 program. The coding maps expose the management accounting techniques of each company. Results show that the management accounting techniques used in carbon management stages are; Incentive 87%, Planning and Goal Setting 84%, Performance Measurement 84% and External Assurance 71%.

Anahtar Kelimeler

• Carbon Management
• Carbon Management Accounting
• Climate Change

YÖNETİM MUHASEBESİ TEKNİKLERİNİN KARBON YÖNETİMİNDE KULLANIMI: BİST-100 ŞİRKETLERİNDE BİR ARAŞTIRMA

Öz

Karbondioksit ve sera gazlarındaki artış nedeniyle ortaya çıkan iklim değişikliğinin 21. yüzyılın en büyük sorunlarından biri olduğu konusunda fikir birliği bulunmaktadır. Bu çalışmada Türkiye’de Borsa İstanbul-100 Endeksi’nde işlem gören şirketlerin karbon emisyonlarının yönetiminde yönetim muhasebesi tekniklerini hangi düzeyde kullandıklarına açıklık getirilmesi amaçlanmaktadır. Çalışmada şirketlerin CDP (2017) anket yanıtları NVivo 12 programı aracılığı ile nitel içerik analizine tabi tutulmuştur. İçerik analizi sonucu elde edilen kodlama haritaları her şirketin yönetim muhasebesi tekniklerini kullanım durumlarını göstermektedir. Araştırma sonucunda karbon yönetiminde kullanılan yönetim muhasebesi tekniklerinin sırasıyla; Teşvik %87, Planlama ve Hedef Belirleme %84, Performans Ölçümü %84, Harici Güvencenin ise %71 oranlarında kullanıldığı tespit edilmiştir.

Anahtar Kelimeler

• Karbon Yönetimi
• Karbon Yönetim Muhasebesi
• İklim Değişikliği

Kaynakça

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