SavedAdd your journal

Journals / TOJSAT / 2026 / Volume: 3 Issue: 2

Environmental cost management within the sustainable business

Haluk Duma
M. Yılmaz İçerli(Aksaray University, Faculty of Economic and Administrative Sciences, Dept of Business, Aksaray, Turkey)
Mehmet Yücenurşen(Aksaray University, Ortaköy V.H.S., Program of Economic and Administrative, Aksaray, Turkey)
İbrahim Apak(Aksaray University, Faculty of Economic and Administrative Sciences, Dept of Business, Aksaray, Turkey)
Journal
TOJSAT
Pages
—
Publication Date
2016-07-23
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Moreover, organizational structure, activities and their effects on the environmental costs will be explained in the case that the activities of business to be sustainable and environment friendly organization

📌 3 Key Takeaways

🎯
Objective & Hypothesis:In the last fifty years, the concept of sustainable development which has important notions for researchers and businesses, without disregarding the needs of future generations, not ignoring the human needs, is a concept that aims to provide the basic needs of all society effectively.
📊
Key Findings & Data:Thus, the activities that have been carried out by businesses are becoming more important.
💡
Conclusion & Impact:Moreover, organizational structure, activities and their effects on the environmental costs will be explained in the case that the activities of business to be sustainable and environment friendly organization
🔬Design:Article
📍Scope:Comprehensive Sample
⚙️Variables:Sustainable Business · Environmental Cost Management · Environmental

Abstract

In the last fifty years, the concept of sustainable development which has important notions for researchers and businesses, without disregarding the needs of future generations, not ignoring the human needs, is a concept that aims to provide the basic needs of all society effectively. Thus, the activities that have been carried out by businesses are becoming more important. Within the sustainable business, to become an organization environment and human friendly is important. Sustainable business needs protecting the environment which provides the factors of production. In short term, producing and selling goods without concerned with environmental costs makes profit to the business, but in long term, makes disadvantage initially to the business and environment. Throughout the activities of business, taking measures to reduce for harmful effects on the environment during the process of transformation from raw material to final product is a necessity of sustainable business. In this study, the environmental cost management is analyzed within the activities of business to realize efficiently and effectively, to elevate market value and carrying to future. Moreover, organizational structure, activities and their effects on the environmental costs will be explained in the case that the activities of business to be sustainable and environment friendly organization

🔖

Cite This Article

Duma, H., İçerli, M. Y., Yücenurşen, M., Apak, İ. (2016). Environmental cost management within the sustainable business. TOJSAT, Volume: 3 Issue: 2. https://ajindex.com/articles/1660319

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (34)

  1. Altuğ, N. Gılanli, E. Adil, O. (2012). İşletmelerde İleri ve Ters Lojistik Karşılaştırılması, Trakya University Journal of Social Science, Vol.14, Issue:1, 49-165.
  2. Antheaume, N. (2004). Valuing external costs—from theory to practice: implications for full cost environmental accounting. European Accounting Review, Vol.13, Issue:3, 443-464.
  3. Aydın, S. (2012). Paydaşların Çevre Muhasebesi Uygulamalarına Etkileri, Muhasebe ve Denetime Bakış, Sayı:37, 99-107.
  4. Bailey, P. E. & Soyka, P. A. (1996). Environmental accounting-making it work for your company, Environmental Quality Management, Vol.5, Issue:4, 13-30.
  5. Bartolomeo, M. Bennett, M. Bouma, J. Heydkamp, P. James, P. & Wolters, T. (2000). Environmental management accounting in Europe: current practice and future potential. European Accounting Review, Vol.9, Issue:1, 31-52.
  6. Carrera, R. & Iannuzi, A. (1998). Getting Started with Environmental Cost Accounting. Environmental Quality Management, Vol.8, Issue:1, 63-68.
  7. Çakar, U. (2007). Çevreci Şirket ve Çevre Muhasebesi, Mali Çözüm Dergisi, Sayı:83, 81-92.
  8. Çelik, M. (2007). Çevreye Duyarlı Muhasebe, Muhasebe ve Finansman Dergisi, Sayı:33, 150-161.
  9. Çelik, M. (2008). İşletmeler Açısından Çevresel Maliyetler, Çevre Finansmanı Muhasebe ve Finansman İçin Yeni Trendler, Gazi Kitabevi, Editör: Ayrıçay Y. & Karataş, A. 1.Baskı, Ankara.
  10. EPA, (United States Environmental Protection Agency), (1995). An Introduction to Environmental Accounting As A Business Management Tool: Key Concepts And Terms, Erişim Adresi: http://www.epa.gov/gateway/learn/ (Erişim Tarihi: 07.09.2012).
  11. Epstein, M. J. (1996). Improving Environmental Management With Full Environmental Cost Accounting. Environmental Quality Management, Vol.6, Issue:1, 11-22.
  12. Erkuş, H. ve Ateş, L. (2008). Çevre Yönetim Muhasebesi, Çevre Finansmanı Muhasebe ve Finansman İçin Yeni Trendler, Gazi Kitabevi, Editör: Ayrıçay Y. & Karataş, A. 1.Baskı, Ankara.
  13. Güler A. (2012). Kurumsal Yönetim Ve Sürdürülebilir İşletme Performansı, Erişim Adresi: http://www.denetimnet.net/UserFiles/Documents/G%C3%BCler%20Aras%20makale.pdf, (Erişim Tarihi: 01.11.2012). Haftacı, V. Soylu, K. (2008). Çevresel Bilgilerin Muhasebesi ve Raporlanması, Kocaeli Üniversitesi Sosyal Bilimler Dergisi, Sayı:15, 1:92-113.
  14. Hall, J. K. G. A. Daneke and M. J. Lenox, (2010): “Sustainable Development and Entrepreneurship: Past Contributions and Future Directions”, Journal of Business Venturing, Article in Press. Vol. 25, Issue:5, 439– 448.
  15. IFAC, (International Federation of Accountants), (2005). International Guidance Document Environmental Management Accounting, Erişim Adresi: http://www.ifac.org/sites/default/files/publications/files/internationalguidance-docu-2.pdf, (Erişim Tarihi: 05.09.2012). Kırımhan, S. (2005). Çevre Yönetimi: Nüfus, Kaynak ve Çevre İlişkileri, Ankara
  16. Kırlıoğlu, H. ve Can, V. A. (2006). Çevresel Muhasebede Kavramsal Tartışmaların Gelişimi ve Analizi, Muhasebe ve Finansman Dergisi, Sayı:29, 40-50.
  17. Kırlıoğlu, H. ve Yıldız, K. Ş.(2004). Belediyelerde Çevre Muhasebesi Uygulaması, Muhasebe ve Finansman Dergisi, Sayı:22, 49-60.
  18. Lintott, J. (1999). Environmental Accounting and Welfare. Journal Of Environmental Assessment Policy & Management, Vol.1, Issue:2, 177-193
  19. Masanet, J. M. & Llodra, (2006). Environmental Management Accounting: A Case Study research on Innovative Strategy, Journal of Business Ethics, Vol. 68, Issue:4, 393-408
  20. Mei, L. (2011). Full Cost Accounting in Solid Waste Management: The Gap in the Literature on Newly Industrialised Countries. Journal Of Applied Management Accounting Research, Vol. 9, Issue:1, 21-36.
  21. Nowduri, S. Al- Dossary, S. (2012). Management Information Systems and Its Support to Sustainable Small and Medium Enterprises. International Journal of Business and Management, Vol. 7, No. 19, 125-131.
  22. Okka, O. (2005). Finansal Yönetime Giriş, Finans Serisi A-1, Nobel Yayınevi, Ankara.
  23. Roosa, S. A. (2010). Sustainable Development Handbook, Fairmont Press, Lilburn Stanko, B. B. Brogan, E. Alexander, E. & Josephine Choy-Mee, C. (2006). Environmental Accounting. Business & Economic Review, Vol. 52, Issue:3, 21-27.
  24. Suzanne, B. Dexter, D. Andrew, G. (2006): Enabling Change for Corporate Sustainability: An Integrated Perspective, Australasian Journal of Environmental Management, Vol.13, Issue:3, 156-165.
  25. Şengel, S. (2011): İşletmelerin Sosyal Sorumluluğu ve Bir Araştırma, Erişim Adresi: Erişim Adresi: http://icongfesr2011.tolgaerdogan.net/documents/national_presantations/UL12.pdf, (Erişim Tarihi: 10.12.2012)
  26. Todea, N. Stanciu, I. C. & Udrea, A-M. (2011). Accounting Policies On Environmental Costs And Their Calculation Method In The Entity, Annals of DAAAM & Proceedings of the 22nd International DAAAM Symposium, Vol. 22, 653-654.
  27. Türk Standartları Enstitüsü, (2005). Çevre Yönetim Sistemleri – Şartlar ve Kullanım Kılavuzu, TS EN ISO 14001, Nisan ICS13.020.10, Erişim Adresi: http://www.tse.org.tr/hizmetlerimiz/belgelendirmehizmetleri/sistem-belgelendirme/belgelendirme-yap%C4%B1lan-y%C3%B6netim-sistemleri/ts-en-iso-14001- %C3%A7evre-y%C3%B6netim-sistemi (Erişim Tarihi: 10.09.2012)
  28. UNSD, (United Nations Division for Sustainable Development), (2001). Environmental Management Accounting Procedures and Principles, Erişim Adresi: http://www.un.org/esa/sustdev/publications/proceduresandprinciples.pdf, (Erişim Tarihi: 07.09.2012)
  29. WCED, (1987). Our Common Future, Oxford University Press, New York Wilmshurst, T. D., & Frost, G. R. (2001). The role of accounting and the accountant in the environmental management system, Business Strategy & The Environment (John Wiley & Sons, Inc), Vol.10, Issue:3, 135-147
  30. Xiaomei, L. (2004). Theory and practice of environmental management accounting. International Journal Of Technology Management & Sustainable Development, Vol.3, Issue:1, 47-57
  31. Yakhou, M. &Dorweiler, P. V. (2004). Environmental Accounting: An Essential Component Of Business Strategy, Business Strategy and Environment, Vol.13 Issue:2, 65-77
  32. Yıldız, T. (2006). Rekabetin Değişen Trendleri ve Sürdürülebilir Kalkınma, İş Dünyası ve Sürdürülebilir Kalkınma Derneği, TÜSİAD-Sabancı Üniversitesi, II. Rekabet Çalıştayı, Sabancı Üniversitesi.
  33. IFAC, (International Federation of Accountants), (2005). International Guidance Document Environmental Management Accounting, Erişim Adresi: http://www.ifac.org/sites/default/files/publications/files/internationalguidance-docu-2.pdf, (Erişim Tarihi: 05.09.2012). Kırımhan, S. (2005). Çevre Yönetimi: Nüfus, Kaynak ve Çevre İlişkileri, Ankara
  34. UNSD, (United Nations Division for Sustainable Development), (2001). Environmental Management Accounting Procedures and Principles, Erişim Adresi: http://www.un.org/esa/sustdev/publications/proceduresandprinciples.pdf, (Erişim Tarihi: 07.09.2012)