Determining the factors affecting the perceptions and attitudes of business managers towards environmental acconting: Afyonkarahisar Organized Industrial Zone example

It is a necessity of the social responsibility of the enterprise for all societies to be included in the business accounting records in terms of determining the dimensions of the positive or negative environmental effects that occur as a result of the activities of the enterprises and in order to be accountable. In order to fulfill this requirement, with the inclusion of environmental accounting in the accounting system, the need for a system and technique suitable for the follow-up of environmental costs has emerged. In the research, firstly, the theoretical infrastructure was revealed by scanning the domestic and foreign literature about the concepts that constitute the variables of the research. Afterwards, the opinions of the business managers were taken by using the survey technique on the subject. The universe of the research consists of the managers of all (361 piece) enterprises operating in the OSB of Afyonkarahisar province, and a total of 221 questionnaires were evaluated. The answers of the participants regarding the questionnaire were analyzed by factor analysis reliability analysis, percentage frequency and arithmetic mean values test, variance analysis, correlation analysis and regression analysis methods. According to the findings, it has been determined that the managers of the OSB enterprises in Afyonkarahisar have environmental awareness and think that environmental accounting is necessary.