Turkish accounting standards (TAS) of environmental accounting within the context of accounting information systems / an evaluation in terms of Turkish financial reporting standards (TFRS) and a study in Malatya Organized Industrial zones

Enterprises have attached greater importance to the environment because of both statutory obligation and conscious consumers. At the heart of the activities for preserving the environment sense of social responsibility has also become effective. Today enterprises cause many problems related to the environment while performing their activities. The increase of these problems raise the importance of environmental accounting in accounting information systems. Besides, environmental accounting is crucial to come to the forefront under competitive circumstances. It is essential for enterprises to indicate environmental investments in their financial tables and postscripts. The authenticity and reliability of these financial tables should be acknowledged by everybody. Therefore, it has been complied with the international standards. It is also important to apply international accounting standards in environmental accounting practices. In this study Environmental Accounting has been evaluated in terms of Turkish Accounting Standards (TAS)/ (TMS) / Turkish Financial Reporting Standards (TFRS). The purpose of this study is to investigate the importance given within the accounting information system of enterprises in Malatya Organized Industrial Zone and to evaluate their environmental accounting in terms of TAS/TFRS. There are 298 active enterprises totally in Malatya Organized Industrial Zone. By taking their fields of activity and environmental affects into consideration, a questionnaire was conducted with 50 of these enterprises and the data were obtained. Key words: Accounting Information System, Environmental Accounting, TAS, TFRS.