The Place of Green Accounting in Accounting Education: Research at Kilis 7 Aralık University

Ali Kestane; Nurgül Çelik

Makale detayları

The Place of Green Accounting in Accounting Education: Research at Kilis 7 Aralık University

Yazarlar:

Ali Kestane | Nurgül Çelik

Yayıncı:

Gumushane University

Dergi:

Gümüşhane Üniversitesi Sosyal Bilimler Dergisi Vol.14 Issue 1, pp.356-369

Belge Tipi:

Makale

Yayın Tarihi:

1/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001283726

pISSN:

1309-7423

Anahtar kelimeler:

Özet:

 In the face of the ecological evolution in the world, the negative effects of the activities of enterprises, institutions and organizations on the environment; Green accounting has played a key role in producing information to identify, measure and eliminate. With the increasing trend of environmental responsibilities in parallel with these developments, green accounting practices have also made a place among the priority areas of education and training systems. In this study, it was aimed to determine the perception levels of students who received accounting education at Kilis 7 Aralık University KIYU, Faculty of Economics and Administrative Sciences FEAS, towards green accounting. Within the scope of the study, students studying at the Faculty were evaluated. In order to make accurate and consistent assessments, 355 active students were determined as the sample. The data collected in the study, in which the questionnaire technique was used, were analyzed using the SPSS Statistical Package for the Social Sciences 22.0 program. As a result of the study, it was found that the accounting courses they took were positively effective on the students perceptions of green accounting, but the students; It was concluded that the characteristics of age, gender, class, and academic averages do not have any effect on green accounting perceptions. In addition, it has been determined that the green accounting perceptions of the students who receive accounting education show significant differences according to their departments.

 In the face of the ecological evolution in the world, the negative effects of the activities of enterprises, institutions and organizations on the environment; Green accounting has played a key role in producing information to identify, measure and eliminate. With the increasing trend of environmental responsibilities in parallel with these developments, green accounting practices have also made a place among the priority areas of education and training systems. In this study, it was aimed to determine the perception levels of students who received accounting education at Kilis 7 Aralık University KIYU, Faculty of Economics and Administrative Sciences FEAS, towards green accounting. Within the scope of the study, students studying at the Faculty were evaluated. In order to make accurate and consistent assessments, 355 active students were determined as the sample. The data collected in the study, in which the questionnaire technique was used, were analyzed using the SPSS Statistical Package for the Social Sciences 22.0 program. As a result of the study, it was found that the accounting courses they took were positively effective on the students perceptions of green accounting, but the students; It was concluded that the characteristics of age, gender, class, and academic averages do not have any effect on green accounting perceptions. In addition, it has been determined that the green accounting perceptions of the students who receive accounting education show significant differences according to their departments.

 In the face of the ecological evolution in the world, the negative effects of the activities of enterprises, institutions and organizations on the environment; Green accounting has played a key role in producing information to identify, measure and eliminate. With the increasing trend of environmental responsibilities in parallel with these developments, green accounting practices have also made a place among the priority areas of education and training systems. In this study, it was aimed to determine the perception levels of students who received accounting education at Kilis 7 Aralık University KIYU, Faculty of Economics and Administrative Sciences FEAS, towards green accounting. Within the scope of the study, students studying at the Faculty were evaluated. In order to make accurate and consistent assessments, 355 active students were determined as the sample. The data collected in the study, in which the questionnaire technique was used, were analyzed using the SPSS Statistical Package for the Social Sciences 22.0 program. As a result of the study, it was found that the accounting courses they took were positively effective on the students perceptions of green accounting, but the students; It was concluded that the characteristics of age, gender, class, and academic averages do not have any effect on green accounting perceptions. In addition, it has been determined that the green accounting perceptions of the students who receive accounting education show significant differences according to their departments.

 Dünyada meydana gelen ekolojik evrim karşısında işletmelerin, kurum ve kuruluşların gerçekleştirmiş oldukları faaliyetlerinin çevre üzerindeki olumsuz etkilerinin; tespit edilmesi, ölçülmesi ve giderilmesine yönelik bilgilerin üretilmesinde yeşil muhasebe kilit rol sahibi olmuştur. Söz konusu gelişmeler paralelinde çevresel sorumlulukların artış eğilimi göstermesi ile birlikte yeşil muhasebe uygulamaları eğitim ve öğretim sistemlerinin de öncelikli alanları arasında kendisine yer açmıştır. Bu çalışmada Kilis 7 Aralık Üniversitesi KİYÜ, İktisadi ve İdari Bilimler Fakültesi İ.İ.B.F.nde muhasebe eğitimi alan öğrencilerin yeşil muhasebeye yönelik algı düzeylerinin belirlenmesi amaçlanmıştır. Çalışma kapsamında Fakültede eğitim alan öğrenciler değerlendirmeye alınmıştır. Doğru ve tutarlı değerlendirmelerin yapılabilmesi bakımından 355 aktif öğrenci örneklem olarak belirlenmiştir. Anket tekniği kullanılan çalışmada toplanan veriler SPSS Statistical Package for the Social Sciences 22.0 programı kullanılarak analizler yapılmıştır. Çalışmanın sonucunda ise öğrencilerin yeşil muhasebeye yönelik algıları üzerinde aldıkları muhasebe derslerinin pozitif yönde etkili olduğu fakat öğrencilerin; yaş, cinsiyet, sınıf, ve akademik ortalamalarına ilişkin özelliklerinin yeşil muhasebe algıları üzerinde herhangi bir etkisi olmadığı sonucuna ulaşılmıştır. Ayrıca, öğrencilerin yeşil muhasebe algılarının bölümlerine göre anlamlı farklılıklar gösterdiği tespit edilmiştir.

Makale detayları

The Place of Green Accounting in Accounting Education: Research at Kilis 7 Aralık University

Yazarlar:

Ali Kestane | Nurgül Çelik

Yayıncı:

Gumushane University

Dergi:

Gümüşhane Üniversitesi Sosyal Bilimler Dergisi Vol.14 Issue 1, pp.356-369

Belge Tipi:

Makale

Yayın Tarihi:

1/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001283726

pISSN:

1309-7423

Accounting Education

Environmental Accounting

Green Accounting

Muhasebe Eğitimi

Çevre Muhasebesi

Yeşil Muhasebe

Accounting Education

Environmental Accounting

Green Accounting

Sayı

Makale detayları

Yazarlar: Ali Kestane | Nurgül Çelik

Yayıncı: Gumushane University

Dergi: Gümüşhane Üniversitesi Sosyal Bilimler Dergisi Vol.14 Issue 1, pp.356-369

Belge Tipi: Makale

Yayın Tarihi: 1/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001283726

pISSN: 1309-7423

Sayı

Yazarlar:

Ali Kestane | Nurgül Çelik

Yayıncı:

Gumushane University

Dergi:

Gümüşhane Üniversitesi Sosyal Bilimler Dergisi Vol.14 Issue 1, pp.356-369

Belge Tipi:

Makale

Yayın Tarihi:

1/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001283726

pISSN:

1309-7423