Professional accountants' perspectives on environmental accounting: The example of Denizli province

Sustainability, which is equivalent to increasing the environmental performance and economic status of businesses, increases the interest in environmental accounting. Environmental accounting provides useful information in making environmental decisions, implementing decisions, managing environmental costs and making new strategic decisions as a result of performance reports. Environmental accounting; It is defined as the use of environmental resources and accounting for the effects that may arise at the point of use of resources. Due to its evolving nature, accounting produces data suitable for business strategies, economic and social realities. The accounting profession, which has a very diverse field of work both in Turkey and around the world, also requires fields such as law, economics, finance and technology. The subject of the study is to determine the perspectives of professional accountants operating independently in Denizli Province on environmental accounting. The aim of the study is to investigate the attitudes of professionals towards environmental accounting. In this context, a survey method consisting of 5 parts was used to measure the perspectives of professionals working independently in Denizli Province on environmental accounting. The first part of the survey includes descriptive variables, the second part includes the causes of environmental problems, the third part contains items related to the concept of environmental accounting, the fourth part contains environmental problems rated according to their importance, and the fifth part includes general statements about environmental accounting. According to the survey results of 318 participants, 78.3% of the participants were male, 78.6% were undergraduate graduates, and 158 participants had been practicing their profession for more than 20 years. It has been concluded that the education levels of professional accountants in Denizli Province are generally high. The data obtained was analyzed with SPSS version 27.0. A total of two main hypotheses were created in the study. The results of the analysis are given in detail in the study.