Araştırmada otel işletmelerinin yeşil pazarlama anlayışı ile çevresel muhasebe uygulamaları arasında bir ilişkinin anlamlı olup olmadığının incelenmesi amaçlanmıştır. Bu amaçla Türkiye genelinde faaliyet gösteren 127 yeşil yıldızlı otel ile görüşme yapılmıştır. Araştırmanın verileri Yeşil Pazarlama Stratejileri Ölçeği ve Çevresel Muhasebe Ölçeği ile toplanmıştır. Verilerin analizinde Bağımsız Örnekler T-Testi, ANOVA ve Pearson Korelasyon Analizi kullanılmıştır. Elde edilen sonuçlar yeşil pazarlama stratejileri kullanım düzeyi yüksek olan otellerde, çevresel muhasebe uygulamalarının daha yüksek düzeyde gerçekleştirildiğini ortaya koymuştur. Araştırma sonucunda otellerin yeşil pazarlama stratejileri kullanma düzeylerinin faaliyet süresine, faaliyet dönemine, çalışan sayısına, faaliyet gösterdiği pazar boyutuna, yeşil pazarlama veya çevreye duyarlı stratejiler uygulama nedenine, çevre uygulamaları ile ilgili raporlama sıklığına, finansal tablolarda çevresel maliyetlere ayrıca yer verilmesinin nedenine, çevresel uygulama maliyetlerinin oranına ve çevresel raporlarda verilen bilgi türüne göre anlamlı bir farklılık göstermediği saptanmıştır. Fakat çevresel faaliyetler için bütçeleme yapılma durumuna göre anlamlı bir farklılık gösterdiği saptanmıştır.
The study aims to study whether a relationship between the green marketing understanding of hotel companies and environmental accounting practices is meaningful. There are 127 green-star hotels that operate throughout Turkey. The data of the study was collected with the Green Marketing Strategies Scale and the Environmental Accounting Scale. In the analysis of data, independent samples were used T-Test, ANOVA and Pearson Correlation Analysis. The results obtained have shown that green marketing strategies in hotels with a high level of use, environmental accounting applications are carried out at a higher level. The research finds that the levels of green marketing strategies in hotels do not make any significant differences according to the duration of activity, the duration of activity, the number of employees, the size of the market in which they operate, the reason for the implementation of green marketing or environmentally sensitive strategies, the frequency of reporting on environmental practices, the reason for the environmental costs also included in financial statements, the ratio of environmental implementation costs and the type of information provided in environmental reports. However, there is a significant difference in budgeting for environmental activities.
The aim of this study was to investigate whether a relationship between green marketing understanding of hotel businesses and environmental accounting practices is meaningful. For this end, has been conducted interview swith 127 the green stars hotels operating across in Turkey. The data were collected by Green Marketing Strategies Scale and Environmental Accounting Scale. Independent samples T-Test, ANOVA and Pearson Correlation Analysis were used to analyze the data. The results showed that in the hotels with high level of green marketing strategies, environmental accounting practices were performed at a higher level. As a result of the study, it is concluded that the green marketing strategies usage levels of the hotels, the activity period, thenumber of employees, the market size in which they operate, the reason for application of strategies sensitive to green marketing or environment, the frequency of reporting related to environmental practices, the environmental costs in the financial statements, and no significant difference according to the type of information given in environmental reports. However, it was found that there is a significant difference for the environmental activities according to the budgeting process.
Alan : Eğitim Bilimleri; Filoloji; Güzel Sanatlar; Hukuk; İlahiyat; Sosyal, Beşeri ve İdari Bilimler; Spor Bilimleri
Dergi Türü : Uluslararası
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