20Dec 2016

EVALUATION OF ENVIRONMENTAL COSTS OF ENTERPRISES WITHIN ENVIRONMENTAL ACCOUNTING IN TERMS OF PERSONALITY CONCEPT.

  • Osmaniye Korkut Ata University, Turkey.
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Personality is defined by the Turkish Language Association as the whole habits and behavior of an individual acquired through social life. Considering the basic concepts of accounting, businesses have different personalities than those of their owners or partners. Therefore, when assessing the activities of a company, their own personalities are considered. In this context, businesses constantly interact with their environment as separate entities. In today\'s world, the number of enterprises engaged in production for growing markets due to globalization and production processes containing advanced technology and the number and diversity of products have interconnectedly increased. Enterprises have a close relationship with their environment in both production and post-production processes because of the natural resources they need to acquire in pre-production period. During these processes enterprises must consider and analyze various environmental costs stemming from their being separate entities and include these costs in their activity coverages. The aim of this study is to emphasize that environmental costs of enterprises must be financially expressed and scrutinized due to the concept of personality.


[Eray Cetin. (2016); EVALUATION OF ENVIRONMENTAL COSTS OF ENTERPRISES WITHIN ENVIRONMENTAL ACCOUNTING IN TERMS OF PERSONALITY CONCEPT. Int. J. of Adv. Res. 4 (Dec). 496-498] (ISSN 2320-5407). www.journalijar.com


ERAY ÇET?N


DOI:


Article DOI: 10.21474/IJAR01/2420      
DOI URL: http://dx.doi.org/10.21474/IJAR01/2420