Conceptual Development of Ecological Accounting in Business Administration

Mustafa Kirli and Sibel Aybarc Bursalioglu
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Mustafa Kirli: Manisa Celal Bayar University, Turkey
Sibel Aybarc Bursalioglu: Manisa Celal Bayar University, Turkey

Economics and Applied Informatics, 2016, issue 3, 11-18

Abstract: Accounting information system is not solely within corporation and about its activities but at the same time it has had the characteristics of a structure which is involved in an interaction with public enterprises, national and international standards, technological developments, socio-economic pattern and also environment in the basis of economic, financial, social and cultural reflections of globalization process. Accounting applications played an important role in providing with the development and sustainability of national and global corporations. Apart from Ecological Accounting’s being a new and dynamic area, it also serves the aim of bringing natural resources into light and realizing social responsibility requirements of the firms targeting conservation of subject resources from running short. Ecological accounting tries to identify quantitative data as a way of a systematic evaluation provider of environmental effects. The companies must reflect the environmental effects emerging from them into their accounting system based on ecologically sustainable development concept which is a significant step in terms of the social effects of the companies.

Keywords: Traditional accounting; Ecological accounting; Social responsibility; Accounting information system (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fseeai:y:2016:i:3:p:11-18

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