Environmental accounting in accommodation businesses: Example application in Bayburt

Environmental problems, which began to become more evident with the industrial revolution, have now begun to pose a danger due to the influence of societies and people. Unconscious and excessive consumption of environmental resources and people not having sufficient knowledge and experience in the use of environmental resources has now become an issue that countries should seriously focus on. Thanks to the increasing environmental awareness and communities in the first quarter of the 21st century, environmental problems, which are now receiving more attention, have increased the need to examine the relationship between economy and environment. Businesses must also be sensitive to the environment and environmental resources in accordance with the concept of social responsibility, which is one of the basic concepts of accounting. It will be revealed how the environmental accounting records, which they have to use to document whether the damage they cause to the environment is at a legal level or not, and to control and monitor the costs encountered when they exceed the legal limit, should be kept in accordance with the legislation. Environmental accounting records, which are difficult to control and follow because they are included in the expense accounts in a dispersed and complex manner in the traditional accounting system, will be handled within the field of environmental accounting expertise. In the first part of our research, which consists of four parts, the subject, importance and purpose of the research are discussed. In the second part, the environment and basic information about the environment, in the third part, accounting of environmental costs, and finally in the fourth part, Bayberd Hotel and Environmental Accounting Application are included.The aim of this study is to define environmental costs in accommodation establishments and to examine accounting records related to environmental elements with sample applications. As a result of the application carried out at Bayberd Hotel for this purpose, it was understood in the financial records that the hotel's six-month income was 3,649,817.095 TL, its costs were 1,743,725.92 TL, and environmental costs were 813,500 TL.