OPINIONS OF HEALTHCARE PROFESSIONALS ON GREEN ACCOUNTING: THE EXAMPLE OF KOCAELİ PROVINCE

Şükran Güngör Tanç; Şengül Sağlam

Makale detayları

OPINIONS OF HEALTHCARE PROFESSIONALS ON GREEN ACCOUNTING: THE EXAMPLE OF KOCAELİ PROVINCE

Yazarlar:

Şükran Güngör Tanç | Şengül Sağlam

Yayıncı:

Hacettepe University

Ana Başlıklar:

Sağlık Kurumları Yönetimi

Dergi:

Hacettepe Sağlık İdaresi Dergisi Vol.27 Issue 2, pp.253-268

Belge Tipi:

Makale

Yayın Tarihi:

6/2024

Belge Dili:

İngilizce

Document ID (Org No.):

2001321134

pISSN:

2148-9041

Anahtar kelimeler:

Özet:

 Healthcare institutions aiming to provide world-class service have increased awareness of providing environmentally friendly healthcare services by both the public, international organizations, and patients and healthcare professionals. One of these conservation activities is the accounting of transactions carried out for the purpose of protecting the environment. In this context, it is thought that it would be beneficial for employees in the healthcare sector to be aware of green accounting. By examining the concept of green accounting, which is a new concept for hospitals, the importance of green accounting for hospitals has been tried to be revealed and it has been aimed to raise awareness about this issue among healthcare professionals. In this study, the data obtained from 370 health professionals working in public and private health institutions in Kocaeli were analyzed with the SPSS program. Descriptive statistics and explanatory factor analysis were used as the analysis method in the research. As a result of the research, it has been determined that the vast majority of healthcare professionals have not received education about green accounting, they reconcile green accounting practices with environmental sustainability. The statement they most agreed with was everyone should do their part to protect the environment due to social responsibility and it was found that their awareness of green accounting was high. This study supports the literature with its findings that healthcare professionals relate their views on green accounting to environmental issues and environmental sustainability. In this direction, it was emphasized that green accounting practices can be applied in health institutions and the necessity of green accounting education.

 Healthcare institutions aiming to provide world-class service have increased awareness of providing environmentally friendly healthcare services by both the public, international organizations, and patients and healthcare professionals. One of these conservation activities is the accounting of transactions carried out for the purpose of protecting the environment. In this context, it is thought that it would be beneficial for employees in the healthcare sector to be aware of green accounting. By examining the concept of green accounting, which is a new concept for hospitals, the importance of green accounting for hospitals has been tried to be revealed and it has been aimed to raise awareness about this issue among healthcare professionals. In this study, the data obtained from 370 health professionals working in public and private health institutions in Kocaeli were analyzed with the SPSS program. Descriptive statistics and explanatory factor analysis were used as the analysis method in the research. As a result of the research, it has been determined that the vast majority of healthcare professionals have not received education about green accounting, they reconcile green accounting practices with environmental sustainability. The statement they most agreed with was everyone should do their part to protect the environment due to social responsibility and it was found that their awareness of green accounting was high. This study supports the literature with its findings that healthcare professionals relate their views on green accounting to environmental issues and environmental sustainability. In this direction, it was emphasized that green accounting practices can be applied in health institutions and the necessity of green accounting education.

 Healthcare institutions aiming to provide world-class service have increased awareness of providing environmentally friendly healthcare services by both the public, international organizations, and patients and healthcare professionals. One of these conservation activities is the accounting of transactions carried out for the purpose of protecting the environment. In this context, it is thought that it would be beneficial for employees in the healthcare sector to be aware of green accounting. By examining the concept of green accounting, which is a new concept for hospitals, the importance of green accounting for hospitals has been tried to be revealed and it has been aimed to raise awareness about this issue among healthcare professionals. In this study, the data obtained from 370 health professionals working in public and private health institutions in Kocaeli were analyzed with the SPSS program. Descriptive statistics and explanatory factor analysis were used as the analysis method in the research. As a result of the research, it has been determined that the vast majority of healthcare professionals have not received education about green accounting, they reconcile green accounting practices with environmental sustainability. The statement they most agreed with was everyone should do their part to protect the environment due to social responsibility and it was found that their awareness of green accounting was high. This study supports the literature with its findings that healthcare professionals relate their views on green accounting to environmental issues and environmental sustainability. In this direction, it was emphasized that green accounting practices can be applied in health institutions and the necessity of green accounting education.

 Dünya standartlarında hizmet sunmayı amaçlayan sağlık kurumları gerek kamu gerek uluslararası kuruluşlar gerekse hastalar ve sağlık çalışanları tarafından, çevreye duyarlı bir sağlık hizmeti vermesi konusundaki bilinci artmıştır. Bu koruma faaliyetlerinden birisi de çevrenin korunması amacıyla gerçekleştirilen işlemlerin muhasebeleştirilmesidir. Bu kapsamda sağlık sektöründe çalışanların yeşil muhasebe konusunda bilinçli olmalarının faydalı olacağı düşünülmektedir. Hastaneler için yeni bir kavram olan yeşil muhasebe kavramı incelenerek, yeşil muhasebenin hastaneler açısından önemi ortaya konulmaya çalışılmış ve sağlık çalışanlarında konu ile ilgili farkındalık yaratmak amaçlanmıştır. Bu çalışmada, Kocaelideki kamu ve özel sağlık kurumlarında görev yapmakta olan 370 sağlık çalışanından elde edilen veriler SPSS programı ile analiz edilmiştir. Araştırmada analiz yöntemi olarak tanımlayıcı istatistikler ve açıklayıcı faktör analizi kullanılmıştır. Araştırma sonucunda; sağlık çalışanlarının büyük bir çoğunluğunun yeşil muhasebe hakkında eğitim almadıkları, yeşil muhasebe uygulamalarını çevresel sürdürülebilirlik ile bağdaştırdıkları tespit edilmiştir. En çok katıldıkları ifadenin sosyal sorumluluk gereği çevreyi korumak için herkes üzerine düşeni yapmalıdır olmuştur ve yeşil muhasebe farkındalıklarının yüksek olduğu tespit edilmiştir. Bu çalışma; sağlık çalışanlarının yeşil muhasebe hakkındaki görüşlerini çevresel konular ve çevresel sürdürülebilirlik ile ilişkilendirdiği yönündeki bulguları ile literatürü destekler niteliktedir. Bu doğrultuda yeşil muhasebe uygulamalarının sağlık kurumlarında uygulanabileceği ve yeşil muhasebe eğitiminin gerekliliği vurgulanmıştır.

Makale detayları

OPINIONS OF HEALTHCARE PROFESSIONALS ON GREEN ACCOUNTING: THE EXAMPLE OF KOCAELİ PROVINCE

Yazarlar:

Şükran Güngör Tanç | Şengül Sağlam

Yayıncı:

Hacettepe University

Ana Başlıklar:

Sağlık Kurumları Yönetimi

Dergi:

Hacettepe Sağlık İdaresi Dergisi Vol.27 Issue 2, pp.253-268

Belge Tipi:

Makale

Yayın Tarihi:

6/2024

Belge Dili:

İngilizce

Document ID (Org No.):

2001321134

pISSN:

2148-9041

green accounting

environmental accounting

sustainability

healthcare professionalsyeşil muhasebe

çevre muhasebesi

sürdürülebilirlik

sağlık çalışanları

Sayı

Makale detayları

Yazarlar: Şükran Güngör Tanç | Şengül Sağlam

Yayıncı: Hacettepe University

Ana Başlıklar: Sağlık Kurumları Yönetimi

Dergi: Hacettepe Sağlık İdaresi Dergisi Vol.27 Issue 2, pp.253-268

Belge Tipi: Makale

Yayın Tarihi: 6/2024

Belge Dili: İngilizce

Document ID (Org No.): 2001321134

pISSN: 2148-9041

Sayı

Yazarlar:

Şükran Güngör Tanç | Şengül Sağlam

Yayıncı:

Hacettepe University

Ana Başlıklar:

Sağlık Kurumları Yönetimi

Dergi:

Hacettepe Sağlık İdaresi Dergisi Vol.27 Issue 2, pp.253-268

Belge Tipi:

Makale

Yayın Tarihi:

6/2024

Belge Dili:

İngilizce

Document ID (Org No.):

2001321134

pISSN:

2148-9041