ENVIRONMENTAL ACCOUNTING AS AN IMPORTANT MANAGEMENT MEANS FOR AVOIDING ENVIRONMENTAL PROBLEMS

Abstract

Because of developments in technology and changes resulting from these developments, interventions towards the environment that we live have increased and then, ecological equilibrium has started to be destroyed. Various environmental problems such as air, water, soil, noise and radioactive pollution have come out owing to increasing industrialization activities, fast pollution rising, unplanned urbanization, global warming and similar reasons which have appeared to support economical power of countries in global world. These problems will both make all beings who live in our blue globe confront all types of negations and these problems will hand down to future generations negatively. Social responsibility concept is a base of environmental accounting which is expressed to account the effects occuring as a result of environmental sources usage in nature. In this sense, our study’s main aim is minimizing the environmental harms resulting from economical activities that businesses make come true, preventing wrong pricing by displaying the environmental cost price in pricing and emphasizing the importance of environmental accounting which is a significant way to evaluate both economical and environmental performances of business.