Journals / Çukurova Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2009 / Cilt: 13 - Sayı: 1

Environmental Accounting As A Business Management Tool

İşletme Yönetim Aracı Olarak Çevresel Muhasebe

Pages
89–106
Publication Date
2009-06-01
DOI
—
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AI Summary & Key Takeaways

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

The integrated information gathered through this activity should be taken into consideration in the decision making process of business management.

📌 3 Key Takeaways

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Objective & Hypothesis:Businesses which operate in interaction with their environments may have negative impacts on their environment as a result of their operations.
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Key Findings & Data:Environmental accounting should be executed in an integrated manner with the environmental management accounting and the environmental cost accounting.
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Conclusion & Impact:The integrated information gathered through this activity should be taken into consideration in the decision making process of business management.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Çevresel muhasebe · çevresel maliyet · çevresel yönetim muhasebesi

Abstract

Businesses which operate in interaction with their environments may have negative impacts on their environment as a result of their operations. Businesses should apply environmental accounting In order to reveal these negative impacts and minimize them. Environmental accounting should be executed in an integrated manner with the environmental management accounting and the environmental cost accounting. The integrated information gathered through this activity should be taken into consideration in the decision making process of business management.

Özet

Faaliyetlerini içinde bulundukları çevre ile etkileşim içinde yürüten işletmeler, bu faaliyetleri neticesinde çevreye olumsuz etkilerde bulunmaktadırlar. Bu etkilerin ortaya konulması ve bu etkilerin asgari düzeye indirilmesi noktasında işletmeler, çevresel muhasebe uygulamalıdırlar. Çevresel muhasebe; çevresel yönetim muhasebesi ve çevresel maliyet muhasebesi ile bütünleşmiş bir şekilde yürütülmeli ve bu faaliyet neticesinde elde edilen bilgiler işletme yönetiminin karar alma süreçlerinde göz önünde bulundurulmalıdır.

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Cite This Article

MEMİŞ, M. Ü. (2009). Environmental Accounting As A Business Management Tool. Çukurova Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt: 13 - Sayı: 1, 89–106. https://ajindex.com/articles/828222

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