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The Impact of Environmental Accounting on Strategic Management Accounting: A Research on Manufacturing Companies

Author

Listed:
  • Ahmet Tanc

    (Faculty of Economics and Administrative Sciences, Nevsehir Hac Bekta Veli University, Nev ehir, Turkey,)

  • Kadir Gokoglan

    (Vocational School of Social Sciences, Dicle University, Diyarbak r, Turkey.)

Abstract

The aim of this study is investigating the sensitivity of manufacturing companies operating in the organized industrial zone of Diyarbak r to environmental issues and environmental accounting approaches within the scope of social responsibility accounting as well as investigating the applicability of these concepts in the enterprises and as a result their impacts on strategic management accounting. According to the basic findings of the research and their responses to environmental accounting concepts and approaches, it is believed that enterprises applying environmental accounting get a competitive advantage and the added value of the company also increases as a result of the concept of social responsibility.

Suggested Citation

  • Ahmet Tanc & Kadir Gokoglan, 2015. "The Impact of Environmental Accounting on Strategic Management Accounting: A Research on Manufacturing Companies," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 566-573.
    • Handle: RePEc:eco:journ1:2015-02-29
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    References listed on IDEAS

    as
    1. Cleopatra Sendroiu & Aureliana Geta Roman, 2007. "The Environmental Accounting: an Instrument for Promoting the Environmental Management," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 8(8(513)), pages 45-48, August.
    2. Mustafa Zincirkiran & Hidayet Tiftik, 2014. "Innovation or Technological Madness? A Research on the Students of Business Administration for Their Preferences of Innovation and Technology," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(2), pages 320-336, February.
    3. Hoekstra, Rutger & van den Bergh, Jeroen C.J.M., 2006. "Constructing physical input-output tables for environmental modeling and accounting: Framework and illustrations," Ecological Economics, Elsevier, vol. 59(3), pages 375-393, September.
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    Cited by:

    1. Ali Altug Bicer & Eman Ali Eldarew, 2019. "Environmental costs and its role in improving the quality of financial reporting: A case study in Libya," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 8(5), pages 194-211, September.
    2. Csaba FOGARASSY & Éva NEUBAUER & Hasan MANSUR & Anita TANGL & Judit OLÁH & József POPP, 2018. "The Main Transition Management Issues And The Effects Of Environmental Accounting On Financial Performance– With Focus On Cement Industry," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2018(31), pages 52-66, December.
    3. Abeer M. Abdelhalim & Nahla Ibrahim & Mohammed Alomair, 2023. "The Moderating Role of Digital Environmental Management Accounting in the Relationship between Eco-Efficiency and Corporate Sustainability," Sustainability, MDPI, vol. 15(9), pages 1-16, April.

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    More about this item

    Keywords

    Environment Accounting; Environment Cost; Strategic Management Accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q29 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - Other
    • Q20 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - General

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