Environmental accounting and an implementation on an accomodation enterprise in Alanya

Although the beginning of environmental problems dates a long way back, paying attention to environment has increased significantly in the last decade. The most important reason for the increasing environmental influence in the recent years is the raising awareness of the society about the environment. The increasing environmental awareness and environmental influence required the relations between the economy and the environment to be studied.The Science of Accounting must also do its part. However, traditional accounting system is not adequate for acquiring detailed cost data. Environmental costs are collected in the general expenses account in traditional accounting system. It is difficult to analyze the environmental data required for the decision making collectively. Therefore, it is necessary to establish an environmental accounting system in order to identify and measure environmental costs.As it is possible to conclude from other studies, there isn?t a general usage of the environmental accounting system. The purpose of this study is to identify and classify the environmental costs in an accommodation establishment and set an applicable example for other accommodation establishments by creating an environmental accounting system.