مرکز منطقه ای اطلاع رساني علوم و فناوري - ENVIRONMENTAL ACCOUNTING IN HOTEL COMPANIES IN ACCOUNTING STANDARDS CONTEXT

Abstract :

Nowadays, companies cause a lot of environmental problems because of profit maximization, lack of resources, the endless needs, rapidly advancing technological developments, unconscious consumption of natural resources, as they execute their operations. At first glance, these efforts in order to remove environmental pollution means additional cost to companies in the short term nevertheless they can have a chance of cost minimization in medium and long term and even additional income in this process. Especially, the environmental sensitivity in the tourism sector has a different importance. At present, tourist’ profile is gradually more sensitive gradually and the hotels which are giving more important to the environment have been at the forefront. The hotels which want to take place in this process have been committing to have documents which have both national and international validity. To meet the needs of business management and related people about the enviroment, enviromental accounting has started up. The study of accounting standards (TAS/TFRS) in the context of the hotel enterprises is focused on enviromental accounting, reflecting the financial progress on enviromental sensitivity reports and sharing those info with the community. Considering the news about accounting standards, a chart of accounts is suggested to enviromental accounting as well. Besides, various suggestions were made for he healthy functioning of enviromental accounting.