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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 Hacý Bektaþ Veli University, Nevþehir, Turkey,)

  • Kadir Gokoglan

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

Abstract

The aim of this study is investigating the sensitivity of manufacturing companies operating in the organized industrial zone of Diyarbakýr 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
    as

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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.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Environment Accounting; Environment Cost; Strategic Management Accounting;

    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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