TURKISH ACCOUNTING STANDARDS (TAS) OF ENVIRONMENTAL ACCOUNTING WITHIN THE CONTEXT OF ACCOUNTING INFORMATION SYSTEMS AND A STUDY MUHASEBE BİLGİ SİSTEMİ BAĞLAMINDA ÇEVRE MUHASEBESİNİN TÜRKİYE MUHASEBE STANDARTLARI (TMS) AÇISINDAN DEĞERLENDİRİLMESİ VE BİR ARAŞTIRMA
Enterprises have attached greater importance to the environment because of both statutory obligation and conscious consumers. At the heart of the activities for preserving the environment sense of social responsibility has also become effective. Today enterprises cause many problems related to the environment while performing their activities. The increase of these problems raise the importance of environmental accounting in accounting information systems. Besides, environmental accounting is crucial to come to the forefront under competitive circumstances. It is essential for enterprises to indicate environmental investments in their financial tables and postscripts. The authenticity and reliability of these financial tables should be acknowledged by everybody. Therefore, it has been complied with the international standards. In this study Environmental Accounting has been evaluated in terms of Turkish Accounting Standards (TAS) / (TMS) / The purpose of this study is to investigate the importance given within the accounting information system of enterprises in Malatya Organized Industrial Zone and to evaluate their environmental accounting in terms of TAS. There are 298 active enterprises totally in Malatya Organized Industrial Zone. By taking their fields of activity and environmental affects into consideration, a questionnaire was conducted with 50 of these enterprises and the data were obtained.
Keywords
Accounting Information System, Environmental Accounting, TAS, TFRS.
@article{2018,title={TURKISH ACCOUNTING STANDARDS (TAS) OF ENVIRONMENTAL ACCOUNTING WITHIN THE CONTEXT OF ACCOUNTING INFORMATION SYSTEMS AND A STUDY},abstractNode={Enterprises have attached greater importance to the environment because of both statutory obligation and conscious consumers. At the heart of the activities for preserving the environment sense of social responsibility has also become effective. Today enterprises cause many problems related to the environment while performing their activities. The increase of these problems raise the importance of environmental accounting in accounting information systems. Besides, environmental accounting is crucial to come to the forefront under competitive circumstances. It is essential for enterprises to indicate environmental investments in their financial tables and postscripts. The authenticity and reliability of these financial tables should be acknowledged by everybody. Therefore, it has been complied with the international standards. In this study Environmental Accounting has been evaluated in terms of Turkish Accounting Standards (TAS) / (TMS) / The purpose of this study is to investigate the importance given within the accounting information system of enterprises in Malatya Organized Industrial Zone and to evaluate their environmental accounting in terms of TAS. There are 298 active enterprises totally in Malatya Organized Industrial Zone. By taking their fields of activity and environmental affects into consideration, a questionnaire was conducted with 50 of these enterprises and the data were obtained.},author={Mehtap Bulut DENİZ-- Yusuf Cahit ÇUKACI},year={2018},journal={The Journal of Social Sciences}}
Mehtap Bulut DENİZ-- Yusuf Cahit ÇUKACI . 2018 . TURKISH ACCOUNTING STANDARDS (TAS) OF ENVIRONMENTAL ACCOUNTING WITHIN THE CONTEXT OF ACCOUNTING INFORMATION SYSTEMS AND A STUDY . The Journal of Social Sciences.DOI:10.16990/SOBIDER.4429
Mehtap Bulut DENİZ-- Yusuf Cahit ÇUKACI.(2018).TURKISH ACCOUNTING STANDARDS (TAS) OF ENVIRONMENTAL ACCOUNTING WITHIN THE CONTEXT OF ACCOUNTING INFORMATION SYSTEMS AND A STUDY.The Journal of Social Sciences
Mehtap Bulut DENİZ-- Yusuf Cahit ÇUKACI,"TURKISH ACCOUNTING STANDARDS (TAS) OF ENVIRONMENTAL ACCOUNTING WITHIN THE CONTEXT OF ACCOUNTING INFORMATION SYSTEMS AND A STUDY" , The Journal of Social Sciences (2018)
Mehtap Bulut DENİZ-- Yusuf Cahit ÇUKACI . 2018 . TURKISH ACCOUNTING STANDARDS (TAS) OF ENVIRONMENTAL ACCOUNTING WITHIN THE CONTEXT OF ACCOUNTING INFORMATION SYSTEMS AND A STUDY . The Journal of Social Sciences . 2018. DOI:10.16990/SOBIDER.4429
Mehtap Bulut DENİZ-- Yusuf Cahit ÇUKACI .TURKISH ACCOUNTING STANDARDS (TAS) OF ENVIRONMENTAL ACCOUNTING WITHIN THE CONTEXT OF ACCOUNTING INFORMATION SYSTEMS AND A STUDY. The Journal of Social Sciences (2018)
Mehtap Bulut DENİZ-- Yusuf Cahit ÇUKACI .TURKISH ACCOUNTING STANDARDS (TAS) OF ENVIRONMENTAL ACCOUNTING WITHIN THE CONTEXT OF ACCOUNTING INFORMATION SYSTEMS AND A STUDY. The Journal of Social Sciences (2018)
Format:
Mehtap Bulut DENİZ-- Yusuf Cahit ÇUKACI. (2018) .TURKISH ACCOUNTING STANDARDS (TAS) OF ENVIRONMENTAL ACCOUNTING WITHIN THE CONTEXT OF ACCOUNTING INFORMATION SYSTEMS AND A STUDY The Journal of Social Sciences
Mehtap Bulut DENİZ-- Yusuf Cahit ÇUKACI . TURKISH ACCOUNTING STANDARDS (TAS) OF ENVIRONMENTAL ACCOUNTING WITHIN THE CONTEXT OF ACCOUNTING INFORMATION SYSTEMS AND A STUDY . The Journal of Social Sciences . 2018 doi:10.16990/SOBIDER.4429
Mehtap Bulut DENİZ-- Yusuf Cahit ÇUKACI."TURKISH ACCOUNTING STANDARDS (TAS) OF ENVIRONMENTAL ACCOUNTING WITHIN THE CONTEXT OF ACCOUNTING INFORMATION SYSTEMS AND A STUDY",The Journal of Social Sciences(2018)