The Importance of the Sustainability of Environmental Accounting
Keywords:Environmental Accounting, Sustainability, Environmental Costs
Abstract: Rapid population growth, industrialization, unplanned urbanization, global warming, tourism activities and natural disasters have resulted in environmental issues that have reached global dimensions and started to threaten the life of creatures. For the permanent protection of ecological balance and sustainability, massive national and international regulations are needed. Threatening the life of creatures has not been considered in the system consisting of the establishment of equilibrium between man and nature as required. At this point businesses have important responsibilities. Businesses, for example, in order to prevent environmental pollution waste control systems, filtration systems, recycling methods etc. endured environmental costs in a variety of ways, as these costs are incurred also causes more businesses to see the value of protecting the environment. The result of the activities of environmental impacts of enterprises can be considered, to be taken in the preparation of the necessary data to guide decisions, contacts and presentation of the stages of the environmental accounting system.In this study, we first examine the concepts of environmental accounting, sustainability and environmental costs and then in the cement factories located in Turkey the environmental costs and environmental accounting will be given in the results of a survey made for the calculation of the sensitivity.Keywords: Environmental Accounting; Sustainability; Environmental Costs
ASHFORD, A.N. and CALDART, C.C., (2008). Environmental Law, Policy, and Economics: Reclaiming the Environmental Agenda, MIT Press, pp: 1043-1051
BASKAYA, Fikret (2001). The Rise and Fall of Development Economics, ImgeBookstore, İstanbul ISBN: 9755330798
BEZIRCI, Muhammet, OZPEYNIRCI, Rabia and DUMAN,Haluk(2011). “Sosyal Sorumluluk Kavramı Bağlamında Yeşil Muhasebe Eğitimi: Bir Alan Araştırması”, Wolrd of Accounting Science, vol: 13, issue: 3, pp: 61-79.
CETIN Eray, (2011). The İmportance Production Businesses Pay to Green Accounting as a Social Responsibility: An Application on Production Businesses Running İn Mersin-Tarsus Organized Industrial Zone, Master's thesis, Karamanoğlu Mehmetbey Univesity, Karaman-Turkey
GRAFF, Robert, -REISKIN, Edward,D- WHITE, Allen,L- BIDWELL, Katherine. (1998). ‘Snapshots of Environmental Cost Accounting’, Tellus Institute, Environmental Accounting Project USEPA May 1998.
http://nepis.epa.gov/Exe/ZyNET.exe/200011B1.TXT?ZyActionD=ZyDocument&Client=EPA&Index=1995+Thru+1999&Docs=&Query=&Time=&EndTime=&SearchMethod=1&TocRestrict=n&Toc=&TocEntry=&QField=&QFieldYear=&QFieldMonth=&QFieldDay=&IntQFieldOp=0&ExtQFieldOp=0&XmlQuery=&File=D%3A%5Czyfiles%5CIndex%20Data%5C95thru99%5CTxt%5C00000011%5C200011B1.txt&User=ANONYMOUS&Password=anonymous&SortMethod=h%7C-&MaximumDocuments=1&FuzzyDegree=0&ImageQuality=r75g8/r75g8/x150y150g16/i425&Display=p%7Cf&DefSeekPage=x&SearchBack=ZyActionL&Back=ZyActionS&BackDesc=Results%20page&MaximumPages=1&ZyEntry=1&SeekPage=x&ZyPURL(access date: 16.07.2014)
KIRLIOĞLU, Hilmi and CAN, Ahmet Vecdi (1998). Environmental Accounting, DeğişimYayınları, Adapazarı
KORUKOĞLU, Aysen (2011). Environmental Accounting in Business: Application of İzmir Province, Ege Academic Review, vol: 11, ıssue: 1, pp: 81-89
MAZI, Fikret and TAN, Mehmet (2009). Population Growth, Resource Exhaustion and Environment, ıssue: 136, April. http://www.mevzuatdergisi.com/2009/04a/02.htm (access date: 14.07.2014)
OZBIRECIKLI, Mehmet and MELEK, Zeynep (2002). Environmental Accounting Environmental Costs Impact on Cost Accounting System, Journal of Accounting and Finance (AAFA), ıssue: 14
TUSIAD June 2005 Report, ‘Company of the New Management Tool: Environmental Accounting’, no: TUSIAD- T/2005-06/404
VASILE, Patruţ; CRISTINA, Ciuraru - Andrica; MIHAELA, Luca (2008). Green Accounting– a Challenge for the Accountant Specialist, Annals of the University of Oradea, Economic Science Series; vol: 17, ıssue: 3, p: 1387
YANIK, Serhat and TURKER, Ipek (2012). Developments in Sustainability and Social Responsibility Reporting (Integrated Reporting), İ.Ü. Journal of the Faculty of Political Sciences, no: 47, pp: 291-308, October
www.cevreonline.com/CevreKR/su%20kirlilik%20etmenleri (access date: 16.07.2014)
www.capital.com.tr (access date: 16.07.2014)
www.tse.org.tr (access date: 17.07.2014)
Journal of Economic Development, Environment and People by Authors is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Based on a work at http://ojs.spiruharet.ro/index.php/jedep/issue/archive.