Özet:

With the increase of globalization and industrialization, environmental problems are also increasing. The unplanned consumption of natural resources by people who think that they are not scarce is another important factor. Many countries and businesses around the world have noticed environmental pollution and environmental problems, albeit late. Accommodation businesses, whose future depends largely on the environment, should be more sensitive to the environment. Studies are carried out to solve environmental problems in the field of accounting. Traditional accounting has been insufficient in the use of natural resources and recording the costs of environmental resources, and the concept of environmental accounting has emerged. In the study, it was investigated how much the accommodation enterprises attach importance to environmental accounting and how much they apply environmental accounting. The ownership of the ISO 14001 Environmental Management System (EMS) of the accommodation establishments was examined. It has been examined whether there is a positive reduction in environmental costs with the implementation of ISO 14001 EMS and it has been concluded that there is no big difference. However, it has been revealed that accommodating businesses will provide advantages in terms of service quality, customer demand, quality of personnel and increase in sales, with many competitive advantages.

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