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- Title
YÖNETİM KARARLARI AÇISINDAN KARBON MUHASEBESİ BİLGİLERİNİN ÖNEMİ.
- Authors
VARGÜN, Üyesi Hakan; OK, Şahay
- Abstract
In today's world where the effects of global warming are felt more and more, enterprises need to act as an important stakeholder and act with a sense of social responsibility. In this respect, it is important to establish sustainability policies with an institutional stance at every stage of business activities. At the same time, taking into account the parameters of sustainability as well as important parameters such as efficiency and profitability that direct the decisions of business managers today, it is vital to leave a cleaner world for future generations. In this context, businesses are expected to report not only financial results but also non-financial dimensions about their activities every year. Therefore, this situation increased the need to provide multidimensional and more detailed information about operating activities from accounting information system. In this study, the importance of the information to be obtained from the carbon accounting system in the process of taking administrative decisions from the perspective of sustainability was emphasized and the effect of the information to be provided in the carbon accounting system in a production enterprise on the managerial decisions was investigated by the sampling method. It was concluded that the carbon accounting system is important in the managerial decisions such as purchasing, producing, machinery and plant renewal, and the carbon accounting system will add value to the enterprises in terms of competition with sustainability.
- Subjects
GLOBAL warming; ACTIVITY-based costing; SOCIAL responsibility; ENTERPRISE value; INFORMATION storage &; retrieval systems
- Publication
Financial Analysis / Mali Cozum Dergisi, 2019, Vol 29, Issue 156, p73
- ISSN
1303-5444
- Publication type
Article