GERİ DÖNÜŞÜM SİSTEMLERİNE YÖNELİK ALGI DÜZEYİ, FİNANSMANI VE MUHASEBELEŞTİRİLMESİ: KAHRAMANMARAŞ SÜTçÜ İMAM ÜNİVERSİTESİ ÖRNEĞİ

Bu çalışmanın amacı Kahramanmaraş Sütçü İmam Üniversitesi'nde bireylerin geri dönüşüme yönelik algı düzeylerini ortaya koymak, söz konusu sistemlerin ülkemizdeki uygulamalarının artırılmasında kullanılabilecek finansman yöntemleri hakkında bilgi aktarmak ve geri dönüşümün muhasebeleştirmesi sürecini açıklamaktır. Çalışma sonucunda elde edilen bulgular, üniversitedeki geri dönüşüm oranlarının çok düşük seviyelerde kaldığına işaret etmektedir. Geri dönüşüm noktalarının nerelerde olduğunun bilinmemesi ve atıkları geri dönüşüm noktalarına ulaştırmanın zor gelmesi gibi unsurların geri dönüşümün önündeki engellerin başında geldiği görülmektedir. Elde edilen bulgular söz konusu fiziksel faktörlerin yanı sıra, mevcut finansman ve muhasebe uygulamalarının da geri dönüşümün gelişimine engel teşkil ettiğini ortaya koymaktadır.

PERCEPTION ON RECYCLING SYSTEMS, IT'S FINANCING AND ACCOUNTING: THE CASE OF kAHRAMANMARAş SüTçü iMAM UNIvERSITY

The aim of this paper is to investigate the perception of the members of Kahramanmaras Sutcu Imam University towards recycling, examine financing options in trigerring the use of recycling systems and explain the accounting process of recycling. Findings indicate that recycling rate at the university campus is quite low. The findings also show that unknown recycling points and the difficulty of delivering waste to recycling points are the majör obstacles towards recycling. Besides these factors, it is also found that current financing and accounting practises are also hampering the improvement of the recycling in Turkey.

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Ekonomik ve Sosyal Araştırmalar Dergisi-Cover

ISSN: 1306-2174
Yayın Aralığı: Yılda 2 Sayı
Başlangıç: 2005
Yayıncı: Abant İzzet Baysal Üniversitesi İktisadi ve İdari Bilimler Fakültesi