ACCOUNTING OF ENVIRONMENTAL COSTS AND REPORTING
Journal Title: The Journal of International Social Research - Year 2016, Vol 9, Issue 42
Abstract
Businesses while evaluating the operating results in economic perpective at the same time they must evaluate the results in socail aspects because of the accounting concept of social responsibility. Today, environmental problems have emerged because of the efforts of businesses to increase the profits and irregular urbanization, industrialization and reasons such as rapid population growth. This deterioration experienced in environmental conditions, fear of the end of the world would be very soon and consumer demands for environmental protection forced the companies to be more sensitive to the environment.As a consequenceresponsive management approach to the environment has occurred.This management approach also led to the emergence of the concept of environmental accounting over time. Environmental Accounting make the businesses which are in the concept of social responsibility set minimum levels of pollution and the effects of their nature and let the calculation of costs associated, classification and presentin a report.
Authors and Affiliations
Ahmet İÇÖZ
Keywords
Related Articles
- EP ID EP250500
- DOI 10.17719/jisr.20164216261
- Views 171
- Downloads 0
THE LONG-TERM DEPENDENCE IN REAL EXCHANGE RATES
In this study, the long-term dependency of the real exchange rates is analyzed for Turkey by using semiparametric method. We consider two real exchange rate series for Turkish lira: one is US dolar and the other one is E...
DETERMINATION OF THE RELATIONSHIP BETWEEN FOOTBALLERS’ LEVELS OF AGGRESSIVENESS AND ANGER STYLES
The purpose of this study was to determine of the relatıonshıp between footballers’ levels of aggressıveness and anger styles of professional footballers. In this study, descriptive method was used. The sample consists...
Neşati's Imam Huseyn Elegy
In this study Neşâtî Ahmed Dede’s,who is one of the 17th century poets, terkîb-bend is analyzed which is called “Mersiyye Lî Hazret-i Imâm Huseyn”. Elegy’s theme is Hz. Huseyn’s martyrize in Kerbela in 10th Muharrem 61...
SEMIOTICS PERSPECTIVE TURKISH COURSE BOOKS*
Data gathered from a single field is not enough to write a textbook. Multiple fields such as linguistics, textlinguistics and semiotics need to be adopted in the process of writing a textbook. The aim with this study, wh...
URBAN TRANSFORMATION PHENOMENA WITH IN THE SQUATTER AREAS CHANGE AND TRANSFORMATION, ANKARA, KEÇİÖREN AKTEPE CASE STUDY
Housing is a basic concept function of necessity of sheltering for people. Together with the migration from rural areas to urban areas in Türkiye increasingly since 1950’s, Which led to build the squatter housing in me...