Environmental accounting and an application

Nowadays, natural resources are wasted irresponsibly with the increasing population and industrialization. Especially, industrial revolution and developing technology increases the speed of human consumption. Using the national resources so fast and unconsciously poses a threat for the earth and environment. The responsibilities of managements whose number is constantly increasing on environmental factors are quite much. These studies aim to examine how personnels working under the unit of general management assistance department in an active defense industry company operating as a manufacturer understand environment and environmental accounting. In order to carry out the research, data is obtained through the personnels working in a general manager assistance department of a defense industry company through questionnaire method. Explanatory factor analysis is applied on the scales used in the study by using SPSS program in order to detect the sub-dimensions of environmental perception and accounting. According to the study results, it is found that environmental perception can be measured through one dimension while environmental accounting can be measured through three dimensions which are system, benefit and form. Moreover, in order to understand the relationship between the sub-dimensions, correlation analysis is applied and the presence of a positive oriented relationship is realized. Then, in order to measure the power of each relationship, regression analysis is applied and it is determined that sub-dimensions of environmental perception and environmental accounting perception in the studied company can explain each other through percentile value. When available sources are evaluated, it is seen that this research is the first study which investigates environment and environmental accounting perception in a defense industry company operating in Turkey. Key Words Environmental Accountancy, Managements' Environmental Conscious, Social Responsibility, Environmental Cost, Factor Analysis