Ayşe Tansel ÇETİN, MURAT ÖZCAN, RAHMİ YÜCEL

Çevre Muhasebesine Genel Bakış

Günümüzde yaşanan hızlı nüfus artışı, çarpık kentleşme ve sanayileşmeyle birlikte hava, su, gürültü kirliliği ve buna benzer bir dizi çevresel sorun ortaya çıkmıştır. Çevresel sorunların işletmeleri yakından ilgilendirmesi, işletme yöneticilerinin, etkin bir çevresel maliyet değerlendirme sistemi oluşturmasını ve bu yolla elde edilen verileri hem işletmenin, hem de doğal çevrenin yararına uygun kararlar almak için kullanmasını gerektirir. Geleneksel muhasebe sistemi çevresel maliyetleri ürünlere dağıtmakta yetersiz kaldığı için çevresel maliyetlerin doğru şekilde tespit edilerek, ürünlere doğru şekilde dağıtılması ve doğru işletme kararlarının alınabilmesi için çevre muhasebesi bilgi sistemine ihtiyaç duyulmaktadır. Bu noktadan hareketle bu çalışmada, çevre muhasebesi ve ilgili kavramlar açıklanarak, çevre muhasebesine duyulan gereksinimin önemi ortaya konulmaya çalışılmıştır. Bu makale, şirket yöneticilerine ve bu konuda araştırma yapanlara yol gösterecek teorik bir çalışmadır.

Rapid populatin growth, unplanned urbanization, and industrialization have recently created serious environmental problems such as water, air and noise pollution. Business firms should take into consideration these environmental issues and develop an environmental cost benefit analysis model and use it in their decisions for their benefit as well as for the benefit of environment. Conventional accounting is insufficient in distributing environmental costs to products. There is a need for an accounting information system for better decision -making and correct distribution of environmental costs. In this study, we explain the environmental accounting and related concepts and discuss the need for such an accounting system. This article is a theory building study that attempts to guide managers and researchers in environmental accounting.

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