Green Accounting and Environmental Consciousness Perceptions and Awareness of Public Finance Department Students

Hatice Pınar Kaya; Bediha Sultan Zıvalı

Makale detayları

Green Accounting and Environmental Consciousness Perceptions and Awareness of Public Finance Department Students

Yazarlar:

Hatice Pınar Kaya | Bediha Sultan Zıvalı

Yayıncı:

Hitit University

Ana Başlıklar:

Denetim ve Mali Sorumluluk

Dergi:

Hitit Sosyal Bilimler Dergisi Vol.18 Issue 1, pp.69-89

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001342025

pISSN:

2757-7449

Anahtar kelimeler:

Özet:

 The increasing risk of depletion of natural resources every passing day is a great threat to all living things. As a result of the increasing damage caused to society and the environment by countries, businesses and people, an awareness of sustainability has begun to emerge all over the world. In this context, higher education institutions and university students also have important responsibilities. The undergraduate program in Public Finance is one of the departments that has critical importance in terms of both educating the accountants of the future and preparing students who will fulfill strategic professions that shape the countrys policies for business life. Students perceptions and awareness of environmental awareness and their perspectives on green accounting practices play a decisive role in ensuring sustainable development. Green accounting is an accounting approach that contributes to the sustainability of environmental resources and emphasizes the concept of social responsibility in accounting, and is based on the principle that businesses operate in a way that considers not only their own interests but also the interests of the entire society. The ultimate goal of green accounting is to ensure sustainable development. In line with these explanations, the main purpose of the study is to investigate the perceptions and awareness of Public Finance students on green accounting and environmental awareness. In order to obtain the data of the study, a survey was applied to students registered in the Department of Public Finance of Kırşehir Ahi Evran University Faculty of Economics and Administrative Sciences. In this study where the quantitative research method was used, the data obtained from the surveys were analyzed using the SPSS program. Whether there were significant differences between the sub-dimensions of the green accounting and environmental awareness scale in terms of the variables of students gender, age, class, academic average, and workinternship experience was tested with the hypotheses within the scope of the analysis. Although the findings obtained from the study indicate that the students have theoretical environmental awareness, they revealed that the students have some deficiencies in implementing the issues that need to be done to protect the environment and society. It was determined that the students are aware that everyone should do their part to protect the environment as a matter of social responsibility and that they are ready to make some sacrifices for this. Investigating the green accounting and environmental awareness awareness levels of the students and determining the variables that have a significant effect on them is important in terms of raising students with very high levels of awareness about green accounting and the environment. Thus, it is expected that students graduating from universities with sustainability awareness will contribute to the sustainable development of both our country and the world.

 The increasing risk of depletion of natural resources every passing day is a great threat to all living things. As a result of the increasing damage caused to society and the environment by countries, businesses and people, an awareness of sustainability has begun to emerge all over the world. In this context, higher education institutions and university students also have important responsibilities. The undergraduate program in Public Finance is one of the departments that has critical importance in terms of both educating the accountants of the future and preparing students who will fulfill strategic professions that shape the countrys policies for business life. Students perceptions and awareness of environmental awareness and their perspectives on green accounting practices play a decisive role in ensuring sustainable development. Green accounting is an accounting approach that contributes to the sustainability of environmental resources and emphasizes the concept of social responsibility in accounting, and is based on the principle that businesses operate in a way that considers not only their own interests but also the interests of the entire society. The ultimate goal of green accounting is to ensure sustainable development. In line with these explanations, the main purpose of the study is to investigate the perceptions and awareness of Public Finance students on green accounting and environmental awareness. In order to obtain the data of the study, a survey was applied to students registered in the Department of Public Finance of Kırşehir Ahi Evran University Faculty of Economics and Administrative Sciences. In this study where the quantitative research method was used, the data obtained from the surveys were analyzed using the SPSS program. Whether there were significant differences between the sub-dimensions of the green accounting and environmental awareness scale in terms of the variables of students gender, age, class, academic average, and workinternship experience was tested with the hypotheses within the scope of the analysis. Although the findings obtained from the study indicate that the students have theoretical environmental awareness, they revealed that the students have some deficiencies in implementing the issues that need to be done to protect the environment and society. It was determined that the students are aware that everyone should do their part to protect the environment as a matter of social responsibility and that they are ready to make some sacrifices for this. Investigating the green accounting and environmental awareness awareness levels of the students and determining the variables that have a significant effect on them is important in terms of raising students with very high levels of awareness about green accounting and the environment. Thus, it is expected that students graduating from universities with sustainability awareness will contribute to the sustainable development of both our country and the world.

 The increasing risk of depletion of natural resources every passing day is a great threat to all living things. As a result of the increasing damage caused to society and the environment by countries, businesses and people, an awareness of sustainability has begun to emerge all over the world. In this context, higher education institutions and university students also have important responsibilities. The undergraduate program in Public Finance is one of the departments that has critical importance in terms of both educating the accountants of the future and preparing students who will fulfill strategic professions that shape the countrys policies for business life. Students perceptions and awareness of environmental awareness and their perspectives on green accounting practices play a decisive role in ensuring sustainable development. Green accounting is an accounting approach that contributes to the sustainability of environmental resources and emphasizes the concept of social responsibility in accounting, and is based on the principle that businesses operate in a way that considers not only their own interests but also the interests of the entire society. The ultimate goal of green accounting is to ensure sustainable development. In line with these explanations, the main purpose of the study is to investigate the perceptions and awareness of Public Finance students on green accounting and environmental awareness. In order to obtain the data of the study, a survey was applied to students registered in the Department of Public Finance of Kırşehir Ahi Evran University Faculty of Economics and Administrative Sciences. In this study where the quantitative research method was used, the data obtained from the surveys were analyzed using the SPSS program. Whether there were significant differences between the sub-dimensions of the green accounting and environmental awareness scale in terms of the variables of students gender, age, class, academic average, and workinternship experience was tested with the hypotheses within the scope of the analysis. Although the findings obtained from the study indicate that the students have theoretical environmental awareness, they revealed that the students have some deficiencies in implementing the issues that need to be done to protect the environment and society. It was determined that the students are aware that everyone should do their part to protect the environment as a matter of social responsibility and that they are ready to make some sacrifices for this. Investigating the green accounting and environmental awareness awareness levels of the students and determining the variables that have a significant effect on them is important in terms of raising students with very high levels of awareness about green accounting and the environment. Thus, it is expected that students graduating from universities with sustainability awareness will contribute to the sustainable development of both our country and the world.

 Doğal kaynakların her geçen gün daha fazla tükenme riski ile karşı karşıya kalması tüm canlılar için çok büyük bir tehdittir. Ülkeler, işletmeler ve insanlar tarafından topluma ve çevreye verilen zararın artması sonucunda tüm dünyada sürdürülebilirlik konusunda bir farkındalık oluşmaya başlamıştır. Bu kapsamda yükseköğretim kurumlarına ve üniversite öğrencilerine de önemli sorumluluklar düşmektedir. Maliye lisans programı hem geleceğin muhasebecilerini yetiştirmesi hem de ülke politikalarına yön veren stratejik meslekleri yerine getirecek öğrencileri çalışma hayatına hazırlaması açısından kritik öneme sahip bölümlerden biridir. Sürdürülebilir kalkınmanın sağlanmasında öğrencilerin çevre bilinci algıları ve farkındalıkları ile yeşil muhasebe uygulamalarına bakış açıları belirleyici rol oynamaktadır. Yeşil muhasebe; çevresel kaynakların sürdürülebilirliğine katkıda bulunan ve muhasebenin sosyal sorumluluk kavramını ön plana çıkararak işletmelerin sadece kendi çıkarlarını değil tüm toplumun çıkarını gözetecek şekilde faaliyet göstermeleri esasına dayanan bir muhasebe yaklaşımıdır. Yeşil muhasebenin nihai amacı, sürdürülebilir kalkınmayı sağlamaktır. Yapılan bu açıklamalar doğrultusunda Maliye bölümü öğrencilerinin yeşil muhasebe ve çevre bilinci konusundaki algılarını ve farkındalıklarını araştırmak çalışmanın temel amacını oluşturmaktadır. Araştırmanın verilerini elde edebilmek için Kırşehir Ahi Evran Üniversitesi İİBF Maliye bölümünde kayıtlı olan öğrencilere anket uygulanmıştır. Nicel araştırma yönteminin kullanıldığı bu çalışmada anketlerden elde edilen veriler SPSS programı kullanılarak analiz edilmiştir. Öğrencilerin cinsiyet, yaş, sınıf, akademik ortalama, işstaj deneyimine sahip olma değişkenleri açısından yeşil muhasebe ve çevre bilinci ölçeğinin alt boyutları arasında anlamlı farklılıklar olup olmadığı analiz kapsamındaki hipotezler ile test edilmiştir. Çalışmadan elde edilen bulgular öğrencilerde teorik olarak çevre bilincinin oluştuğuna işaret etmesine rağmen, öğrencilerin çevreyi ve toplumu korumak için yapılması gereken hususların uygulanması konusunda bazı eksiklikleri olduğunu ortaya çıkarmıştır. Öğrencilerin sosyal sorumluluk gereği çevrenin korunması için herkesin üzerine düşeni yapması gerektiğinin farkında oldukları ve bunun için kendilerinin de bazı özverilerde bulunmaya hazır oldukları tespit edilmiştir. Öğrencilerin yeşil muhasebe ve çevre bilinci farkındalık düzeylerinin araştırılması ve bunlar üzerinde önemli etkisi olan değişkenlerin tespit edilmesi, yeşil muhasebe ve çevre konusunda farkındalık düzeyi çok yüksek öğrencilerin yetiştirilmesi açısından önemlidir. Böylece üniversitelerden sürdürülebilirlik bilincine sahip olarak mezun edilen öğrencilerin hem ülkemizin hem de dünyanın sürdürülebilir kalkınmasına katkı sağlaması beklenmektedir.

Makale detayları

Green Accounting and Environmental Consciousness Perceptions and Awareness of Public Finance Department Students

Yazarlar:

Hatice Pınar Kaya | Bediha Sultan Zıvalı

Yayıncı:

Hitit University

Ana Başlıklar:

Denetim ve Mali Sorumluluk

Dergi:

Hitit Sosyal Bilimler Dergisi Vol.18 Issue 1, pp.69-89

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001342025

pISSN:

2757-7449

Green Accounting

Environmental Consciousness

Sustainable Development

Social Responsibility

Department of Public FinanceYeşil Muhasebe

Çevre Bilinci

Sürdürülebilir Kalkınma

Sosyal Sorumluluk

Maliye Bölümü

Sayı

Makale detayları

Yazarlar: Hatice Pınar Kaya | Bediha Sultan Zıvalı

Yayıncı: Hitit University

Ana Başlıklar: Denetim ve Mali Sorumluluk

Dergi: Hitit Sosyal Bilimler Dergisi Vol.18 Issue 1, pp.69-89

Belge Tipi: Makale

Yayın Tarihi: 4/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001342025

pISSN: 2757-7449

Sayı

Yazarlar:

Hatice Pınar Kaya | Bediha Sultan Zıvalı

Yayıncı:

Hitit University

Ana Başlıklar:

Denetim ve Mali Sorumluluk

Dergi:

Hitit Sosyal Bilimler Dergisi Vol.18 Issue 1, pp.69-89

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001342025

pISSN:

2757-7449