Abstract:

The rise of the environmental problems as a result of economic, social and technological developments encountered, and legal and administrative regulations made in order to solve these problems have effects on operating activities. This situation has made environmental accounting more important for enterprises. Enterprises share the view that it is necessary to establish an efficient environmental accounting system so that they can take decisions on behalf of natural environment when they operate. It is known that this can only be realized by the members of accounting profession. Thus, environmental problems and recording them fall not only within the area of responsibility of the enterprises but also the members of accounting profession. In this study the concept of environmental accounting was introduced first, and then a survey was conducted with the purpose of determining knowledge, opinion and perceptions of the members of accounting profession in Sivas city on environmental accounting, and the survey was analyzed

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