Application of environmental accounting on municipalities

SUMMARY Application of Environmental Accounting on Municipalities Keywords: Environment, Environmental accounting, Environmental costs, Municipalities There is a direct relationship with environment in the services that are confirmed by municipalities with the aim of meet the common and local needs of the people. In all municipalities, especially in capital cities, there is contention with the problems relating to water, sewerage, solid waste, air and soil pollution, insufficiency of road and green places. This contention that is interfered to be able to regain the environmental quality, could be possible with the integration of environmental accountancy to municipality accounting system. Environmental accountancy that describes the participatation of environmental informations to the accountancy system, has been studied either in macro scale or in factory scale. The studies on this topic is very new and insufficient, because the importance of the topic has just understood. The aim of this study is to determine the feasibility of application of environmental accountancy information system that can be used as an efficient tool in measuring and performing the responsibilities of municipalities, controlling the environmental performances, reporting to the concerns and making decisions in these topics. By this scope, environment and its problems, municipalities and their services towards environment were given in the first chapter. In the second chapter, environmental accountancy and environmental cost terms were described, the relationship between factory were tried to explain and the topic was examined from THP (Uniform Charts of Accounts and Accounts Plan) point of view. In the third chapter, existing municipality accountancy system was explained and in this structure how a change that gives possibility to follow and control of environmental informations, can be made was examined. Besides, how a registration period should be constituted in order to provide the application of environmental accountancy with examples, was tried to explain. XI