The place of environmental accounting in the accounting information system: A research on industrial companies in Trabzon sub region

The purpose of this thesis study is to examine the place of environmental accounting in the accounting information system based on the opinions of the managers and accounting staff of the manufacturing industry companies in the Trabzon Sub Region. In this study, a survey study has been planned for being tested hypothesis that occurred in the light of aim above, and the findings obtained as a result of the survey study has been analyzed. The survey study, which includes 15 judgmental statements, has been applied on a sample of 334 people, and the data obtained has been evaluated using statistical methods. As a result of the findings, it has been determined that the respondents' level of participation in the statements in the survey are not differ significantly in terms of gender and sector variables; it has been determined that there are significant differences in terms of age, education level, title, service period (year) and the type of energy source used in the enterprise. In addition, it has been concluded that the attitudes towards preventing environmental damages are similar by the survey respondents, but there is not enough information about environmental accounting at the accounting stage. Keywords: Accounting Information System, Environmental Accounting, Trabzon Sub Region, Manufacturing Industry Companies.