The process of being "green hospital" of hospitals, the role of accountancy and an application

Humans are a part of the nature. However those who harm most to the nature are also among them. The disruption of the nature affects directly human health. In order to stop this process, all legal and real persons must produce solutions to prevent this deterioration. In order for health institutions to continue their mission of bringing people to health, they have to move away from approaches that harm the environment, disrupt human health, and negatively affect the public interest. Competition leads to the need for the development and renewal of all activities with a holistic approach, such as products and services, and production methods, in order to enable the health institutions to survive and maintain their sustainability. This requirement began to take its place within the healthcare sector and led to the "Green Hospital" philosophy, with innovative environmental designs, cost control, patient expectations and resource efficiency, leading hospitals to environmentally responsible practices. The aim of this study is to examine the concepts of "Green Hospital" and "Environmental Accounting" as a emerging new approach to Turkey. It is also aimed to determine the compliance and perspectives of hospitals. For this purpose, For this purpose, firstly green hospital, sustainability and accounting effects of green hospitals were tried to be revealed. Within this scope, the data obtained from the interviews made with the bed-hospitals within the province of Eskişehir are analyzed and the change to the "Green Hospital" is determined. Key Words: Green hospital, Sustainability, Environmental accounting.