İşletmelerin Çevresel Yaklaşımları Ve Çevre Muhasebesine Verdikleri Önem: Ordu İl Ve İlçelerindeki Organize Sanayi Bölgeleri Üzerine Bir Araştırma (Araştırma Makalesi)

The harmful effects of the activities performed by enterprises to reach their targets are inevitable. Since the enterprises will not be able to perform their activities by ignoring the legal regulations to protect the environment and the environmentally sensitive consumer understanding, they cannot succeed without considering these effects. Therefore, additional investments to prevent the harmful effects mentioned above and the additional costs incurred due to these investments are in question. Additional costs value incurred from these investments can be determined by the reports obtained from the accounting information system of the enterprises. Environmental accounting (MIS) is the system that enables presentation to the business owners the report consisting of the data obtained by accounting for the measures taken by the enterprises in their relations with the environment. This study was conducted by applying a questionnaire to the business managers operating in organized industrial zones in Ordu province and its central districts in order to determine the environmental approaches of enterprises and their perceptions and attitudes about the importance of environmental accounting. As a result of the study, it has been determined that business managers adopt high approaches to environmental approaches and the importance of environmental accounting. In addition, a positive and significant relationship was found between the environmental management of business managers and their importance in environmental accounting.