Carbon emission accounting information system model recommendation: Exam sector application

The natural disasters that humanity has faced as a result of the increasing global warming have shown the importance of combating global warming. In this context, the protocols and agreements made in the international arena and the rules that countries must comply with have been determined and countries have been given responsibilities to reduce the amount of carbon emissions. The Paris Agreement, adopted in 2015, marks a historical turning point in the global fight against climate change. With the approval of the agreement by the Turkish Grand National Assembly on October 2021, a new process has been started in our country in the fight against climate change. The carbon emission quota application, which is applied in many countries and sectors in the international arena, and the carbon trading processes will soon become legal obligations to be applied in our country. The European Union, which has set a zero carbon emission target in 2050, takes new decisions in order to achieve these targets and to protect the competitive conditions of its businesses that it has imposed carbon restrictions on. In addition to the carbon emission regulations that will be created in our country, practices such as European Union Carbon Border Adjustment Mechanism will affect many of our businesses. Within the scope of this study, carbon emissions, the efforts to reduce the amount of carbon emissions, the effect of the studies carried out on business activities, carbon accounting and the carbon market transactions that form the basis of carbon accounting is explained and the effect of carbon costs, which has become an important cost item for businesses, on the process of business activities is shown with a sample application on the software created. By means of the software, businesses will be able to see the amount and cost of carbon emissions in all components and component steps that make up the activity, the total amount of carbon emissions and the effect of carbon cost on total activity costs in detail on an activity basis. It has been explained how the obtained data will contribute to the strategic studies that the business will do to reduce carbon emissions and its effect on business activities. Keywords: Carbon Accounting, Activity Based Costing, Global Warming, Carbon Footprint, Accounting Information System