Özet:

Human being continuously provided developments to a higher level of scientific and technologic developments for better life conditions and these developments reached to a level that is effecting the ecological system. When the excessive production and consumption passes over the limited natural welding and renewal capacity of the natural welding itself, environmental problems stars to come into being. Increase in population, industrialization and civilization which are most common causes for the environmental problems are also most important environmental problems like air, water and earth pollution. Environmental problems take part in international associations activities and agreements, because they also exist as a global problem. After being noted that environment which is visualized as a natural an economic property. Evaluating the measures against environmental pollution as an economic value, social pressure into account in progress of taking decisions. These plants want accounting department to present various data for implementing their responsibilities. Determining physical and financial dimensions pertaining to environmental impact that arose due to plant s facility, being measured, being clearer in the system of accounting, preparation of necessary data about environmental facts in plant s decision. Accounting department has the responsibility of creating information about environmental protection.

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