A study on the attitudes of independent accountant financial advisors to environmental accounting: Kahramanmaraş example

Rapid industrialization and environmental problems are increasing as a result of economic, social and technological developments. Legal and administrative regulations that are applied to solve increasing environmental problems affect business operations. For businesses, this situation makes environmental accounting more important. Environmental problems and their registration are not solely the responsibility of the business, but they fall into the responsibility areas of the accounting profession. This study is prepared to examine the attitudes of the Certified Public Accountants operating in Kahramanmaraş province towards environmental accounting. Certified Public Accountants attitudes towards environmental accounting were examined and it was researched whether environmental accounting attitudes differed according to demographic variables. Within the scope of the survey, a questionnaire was applied to 190 people. The t-test and the one-way anova test analysis were performend to demonstrate the differences. According to the obtained results from research, participants' working style has a significant effect on the dimension of positive attitudes. It has also been determined that there is no effect on other demographic variables belonging to participants and attitudes towards environmental accounting. Key words: Environment, environmental accounting, independent accountant.