Özet:

The aim of this study is to determine the level of importance given to environmental accounting within the concept of social responsibility of manufacturing enterprises operating in TRA1 Region (Erzurum, Erzincan, Bayburt). In accordance with this purpose, the production of business operating in the region the level of knowledge on environmental accounting, environmental audits and perspectives for reporting will be revealed. In the study, Croncbach’s Alpha Method and principal component analysis (factor analysis) were used for the detection of internal consistency and construct validity. The level of importance given to environmental accounting were tried to be determined by comparing environmental accounting practices with the characteristics of the business model established under the framework of the research, environmental accounting. It has been identified that a significant relationship in the committed analyses between time activities of enterprises and operating cities with the environmental accounting. On the other hand, it has been found that business enterprises operating between 0-10 years give more importance to environmental accounting.

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