Attitudes of production enterprises toward environment and environmental accounting: Case of Antalya Organized Industrial Site

Environmental accounting is a noteworthy factor for environmental performance of enterprises and increase of their economic condition. It provides useful information for enterprises to make environmental decisions, determine environmental strategies, manage environmental costs and report their environmental performance. Environmental accounting comprises all information related to the costs of effects that occur or are expected to occur as a result of an interaction between an enterprise and environment. The present study sought to determine the approaches of production enterprises operating in Antalya Organized Industrial Site related to environment and environmental accounting. The purpose of the study was to investigate the environmental sensitivity of enterprises and whether that sensitivity had an effect on their perspective of environmental accounting or not. The researchers used survey method in the production enterprises sample in Antalya Organized Industrial Site. The first section of the survey had descriptive questions and the second section had an application created on the basis of the statements related to environment. In this section, the researchers analyzed the data acquired through the surveys performed on 155 production enterprises via the SPSS 21.0 version. The researchers performed frequency and percentage analyses on the descriptive questions in the survey. In the study, the researchers created two main hypotheses and 16 sub hypotheses. They tested these hypotheses via regression, correlation, One-way ANOVA and Independent Samples t-Test. As a result of the study, the researchers accepted the main hypotheses. Among the sub hypotheses, the researchers accepted two and rejected the remaining 14.