A case study on environmental accounting in the industry sector: Diyarbakır province

Environmental accounting is proposed as a function that provides firms to consider environmental factors in their accounting process in accordance with the principle of social responsibility in the face of environmental challenges. Along with its adoption, it has been easier for companies both to lessen their environmental issues and to hold in business world dominated by intense competition. The object of this study is to investigate the approach of the firms operating in the industrial sector in Diyarbakir province to environmental issues and environmental accounting based on a survey data. A variety of statistical tests and methods (frequency distribution, mean, factor analysis, t-test, ANOVA, correlation) have been applied to the data obtained in the context of this study, using SPSS 18.0 statistical software. In this research, within the scope of factor analysis made to scale, three factors on environmental issues (valuation - prevention, transparency - accountability, detection of problems) and five factors on environmental accounting (responsibility-image, planning - costing, sustainability, certification - registration, environmental awareness) have been found. The research has shown that there is a significant relationship between environmental issues - environmental accounting and their sub-factors. The approach of the participatory firms to the sub - factors of environmental accounting and environmental issues has been found to differentiate according to variables such as industry, number of employees, organizational structure and the state of environmental investment. Key words Environmental ıssues, Social responsible, Environmental accounting