YÖNETİM MUHASEBECİLERİNİN İKLİM DEĞİŞİKLİĞİNİN İŞ DÜNYASINA ETKİLERİNİN YÖNETİLMESİNDEKİ ROLÜ: TÜRKİYE ÖRNEĞİ

Öz

Bu çalışmanın amacı, iklim değişikliğinin iş dünyasına etkileri çerçevesinde yönetimin ve üst düzey muhasebecilerin konuya bakış açılarını, stratejik maliyet yönetimi ve stratejik yönetim muhasebesi benzeri araçların kullanımı çerçevesinde ortaya koymaktır. Hazırlanan bir elektronik form, Borsa İstanbul'da kote olan şirketlerin 2018 ve 2019'da Kamu Aydınlatma Platformu üzerinden alınan e-posta adreslerine, Haziran 2018-Haziran 2019 arasında elektronik ortamda gönderilmiştir. Elde edilen verilere göre, Türkiye’de bu araçların etkin biçimde kullanıldığını söylemek mümkün değildir. Üst yönetimin iklim değişikliğinin yönetilmesi gerekliliğinin tam anlamıyla bilincinde olduğunu söylemek için erkendir. Türkiye’deki yönetim muhasebecileri ve finans uzmanlarının iklim değişikliğine bakışını ortaya koyan bu çalışma, literatüre katkıda bulunmaktadır.

Anahtar Kelimeler

• İklim değişikliği
• Muhasebecilerin algısı
• İklim değişikliği inisiyatifi
• Risk algısı

THE ROLE OF MANAGEMENT ACCOUNTANTS IN MANAGING THE IMPACTS OF CLIMATE CHANGE ON THE BUSINESS WORLD: THE CASE OF TURKEY

Öz

This study aims to reveal the perspectives of the management and senior accountants on the subject regarding the effects of climate change on the business world, within the framework of utilization of tools like strategic cost management and strategic management. An electronic form was sent to the e-mail addresses of public companies listed on the Borsa Istanbul, which are obtained from the Public Disclosure Platform, between June 2018 and June 2019, and repeatedly sent electronically between June 2018 and June 2019. According to the data obtained from the survey of this study, it is not possible to comment that these tools are effectively utilized in Turkey. Besides, it is also early to say that top management is fully aware of the need to manage climate change. This study contributes to the literature by revealing the view of management accountants and finance experts in Turkey on climate change.

Anahtar Kelimeler

• Climate change
• Accountants' perception
• Climate change initiative
• Risk perception

Kaynakça

1. Bierman, H. ve Drebin, Jr. A.R. 1978. Financial Accounting, Kent, W & J Mackay Ltd.
2. Binboğa, G. 2014. “Uluslararası Karbon Tı̇caretı̇ ve Türkı̇ye”, Journal of Yasar University, 9(34), 5732–5759.
3. Bracking, S. 2019. “Financialisation, Climate Finance, and the Calculative Challenges of Managing Environmental Change”, Antipode, 51, 709-729.
4. Cambridge Dictionary. 2020. https://dictionary.cambridge.org/dictionary/english/emission (Erişim Tarihi: 17.09.2020).
5. Chartered Institute of Management Accountants (CIMA). 2010. Accounting for Climate Change How Management Accountants Can Help Organisations Mitigate and adapt to Climate Change. https://www.cimaglobal.com/Documents/Thought_leadership_docs/cid_accounting_for_climate_change_feb10.pdf (Erişim Tarihi: 03.06.2018).
6. Constructing Excellence. 2004. Sustainability Accounting. https://constructingexcellence.org.uk/wp-content/uploads/2015/03/sus_accounting.pdf (Erişim Tarihi: 15.09.2020).
7. Çetintaş, H. ve Türköz, K. 2017. “İklı̇m Değı̇şı̇klı̇ğı̇ ı̇le Mücadelede Karbon Pı̇yasalarının Rolü”, Balikesir University Journal of Social Sciences Institute, 20(37), 147–167.
8. Drebin, Jr. A.R. ve Bierman, H. 1978. Managerial Accounting, Kent, W & J Mackay Ltd.

9. Duus-Otterström, G. 2016. “Allocating Climate Adaptation Finance: Examining Three Ethical Arguments for Recipient Control”, International Environmental Agreements: Politics, Law & Economics, 16(5), 655–670.
10. Enerji Verimliliği ve Çevre Dairesi Başkanlığı. 2020. İklim Değişikliği Nedir? http://www.yegm.gov.tr/iklim_deg/i_deg_nedir.aspx (Erişim Tarihi: 18.09.2020).
11. Elitaş, C., Çonkar, M.K. ve Karakoç, M. 2014. “Emı̇syon Haklarının Muhasebeleştı̇rı̇lmesı̇”, World of Accounting Science, 16(2), 45–56.
12. European Commission. 2020. Environment. Green Public Procurement. About GPP. https://ec.europa.eu/environment/gpp/lcc.htm#:~:text=Life%2Dcycle%20costing%20(LCC)%20means%20considering%20all%20the%20costs,water%20use%2C%20spares%2C%20and%20maintenance (Erişim Tarihi: 18.09.2020).
13. Fidancı, N. ve Yükçü, S. 2018. “Karbon Malı̇yetlerı̇nı̇n Yönetı̇mı̇nde Sürdürülebı̇lı̇rlı̇k Felsefesı̇ Yaklaşımı: Lı̇sanssız Elektrı̇k Üretı̇mı̇ Örneğı̇”, World of Accounting Science, 20, 230–247.
14. Giannarakis, G., Zafeiriou, E. ve Sariannidis, N. 2017. “The Impact of Carbon Performance on Climate Change Disclosure”, Business Strategy & The Environment, 26(8),1078–1094.
15. Global Reporting. https://www.globalreporting.org/information/sustainability-reporting/Pages/default.aspx#:~:text=What%20is%20sustainability%20reporting%3F,caused%20by%20its%20everyday%20activities. (Erişim Tarihi: 17.09.2020).
16. Hoffman, A.J. 2006. “Getting Ahead of the Curve: Corporate Strategies That Address Climate Change”, Report to the Center for Climate and Energy Solutions–C2ES. https://www.c2es.org/document/getting-ahead-of-the-curve-corporate-strategies-that-address-climate-change/ (Erişim Tarihi: 17.09.2020).
17. Inman, P. 2020. “Coronavirus 'could cost global economy $1.1tn in lost income' ”, The Guardian. https://www.theguardian.com/world/2020/feb/19/coronavirus-could-cost-global-economy-1tn-in-lost-output (Erişim Tarihi: 29.02.2020).
18. Investopedia. Terms. Managerial Accounting. https://www.investopedia.com/terms/m/managerialaccoun ting.asp (Erişim Tarihi: 14.09.2020).
19. Johnson, G.L. ve Gentry, J.A. 1980. Finney and Miller’s Principles of Accounting, Prentice-Hall, Inc., New Jersey.
20. Kumarasiri, J. ve Jubb, C. 2017. “Framing of Climate Change Impacts and Use of Management Accounting Practices, Asian Academy of Management Journal of Accounting & Finance, 13(2), 45–68.
21. Laszlo, C. ve Zhexembayeva, N. 2011. “Embedded Sustainability: The Next Big Competitive Advantage”, Stanford, Kaliforniya ABD, Stanford University Press ve Sheffield, Greenleaf Publishing Ltd., Birleşik Krallık.
22. Linnenluecke, M.K., Birt, J., Griffiths, A. ve Walsh, K. 2015. “The Role of Accounting in Supporting Adaptation to Climate Change”, Accounting & Finance, 55(3), 607–625.
23. Miah, J.H., Koh, S.C.L. ve Stone, D. 2017. “A Hybridised Framework Combining Integrated Methods for Environmental Life Cycle Assessment and Life Cycle Costing”, Journal of Cleaner Production, 846–866.
24. Özdemir, A. 2019. Yaşam Döngüsü Değerlendirmesi ve Sürdürülebilirlik İlişkisi Bağlamında Sosyal Yaşam Döngüsü Değerlendirmesinin (S-LCA) Yeri. Eskişehir Teknik Üniversitesi Bilim ve Teknoloji Dergisi B- Teorik Bilimler, 7(2), 166–183.
25. Peterman, K. 2017. “Climate Change Literacy and Education: History and Project Overview”, The Science and Perspectives from the Global Stage, Volume 1, ACS Symposium Series; American Chemical Society: Washington, DC.
26. Pierrehumbert, R.T. 2004. “Warming The World”, Nature, 432(7018), 677.
27. Ratnatunga, J.T.D. ve Balachandran, K.R. 2009. “Carbon Business Accounting: The Impact of Global Warming on The Cost and Management Accounting Profession”, Journal of Accounting, Auditing & Finance, 24(2), 333–355.
28. Riva, D. 2015. “Accountants Can Help Fight Climate Change”. https://economia.icaew.com/opinion/january-2015/accountants-can-help-fight-climate-change (Erişim Tarihi: 03.06.2018).
29. Roach, J. 2020. “Australia wildfire damages and losses to exceed $100 billion”, AccuWeather. https://www.accuweather.com/en/business/australia-wildfire-economic-damages-and-losses-to-reach-110-billion/657235 (Erişim Tarihi: 29.02.2020).
30. Salk, C., Jonas, M. ve Marland, G. 2013. “Strict Accounting with Flexible Implementation: The First Order of Business in The Next Climate Treaty”, Carbon Management, 4(3), 253-256.
31. Spaiser, V., Scott, K., Owen A. ve Holland, R. 2019. “Consumption Based Accounting of CO2 Emissions in The Sustainable Development Goals Agenda”, International Journal of Sustainable Development & World Ecology, 26(4), 282-289.
32. Türk, M., Uslu, A. ve Ertaş, F.C. 2019. “An Evaluation on Regulations and Environmental Accounting Provided by Law 7153”, Journal of Accounting & Finance, 201–209.
33. Türkiye Cumhuriyeti Dışişleri Bakanlığı. 2020. Dış Politika, Temel Dış Politika Konuları, Türkiye'nin Çevre Politikası, Kyoto Protokolü, Uluslararası Süreçler ve Türkiye, İklim Değişikliğiyle Mücadele. http://www.mfa.gov.tr/kyoto-protokolu.tr.mfa (Erişim Tarihi: 26.01.2020).
34. UNESCO. 2010. Climate Change Initiative http://www.unesco.org/new/fileadmin/MULTIMEDIA/ HQ/SC/pdf/sc_climChange_initiative_EN.pdf (Erişim Tarihi: 17.09.2020).
35. University of Alberta. 2013. What is Sustainability, Office of Sustainability. https://www.mcgill.ca/sustainability/files/sustainability/what-is-sustainability.pdf (Erişim Tarihi: 15.09.2020).
36. Wikipedia. Sustainability Accounting. https://en.wikipedia.org/wiki/Sustainability_accounting#1971% E2%80%931980 (Erişim Tarihi: 15.09.2020).
37. Yew, Ng B. 2012. “Association of Chartered Certified Accountants (ACCA)”, 100 drivers of Change for The Global Accountancy Profession. https://www.accaglobal.com/content/dam/acca/global/PDF-technical/futures/pol-af-doc.pdf (Erişim Tarihi: 03.09.2018).