Determining the Factors Affecting the Perceptions and Attitudes of Business Managers Regarding Sustainability Accounting: Organized Industrial Zone Study

Abstract

Businesses are increasingly faced with demands to play a more active role in sustainability to reduce environmental degradation. This situation reveals environmental responsibility and the need to bear its costs. This study, which aims to measure business managers' perceptions of environmental sustainability and their attitudes towards environmental accounting, was conducted in Afyonkarahisar Organized Industrial Zone (OIZ). A survey was conducted for measurement and the answers of the managers were; It was analyzed using factor analysis, reliability analysis, percentage, frequency and arithmetic mean values, t test, analysis of variance, correlation analysis and regression analysis methods. 30 statements regarding the factors measuring perceptions and attitudes were included and 5 factors were obtained. These factors; It is explained as causing environmental problems, environmental accounting application, environmental sensitivity, impact on business performance and knowing environmental costs. From the findings, it was understood that the managers were environmentally sensitive and thought about recording environmental costs. It has been observed that managers have a high level of environmental sensitivity, but they do not feel responsible for causing environmental problems. In addition, the view that environmental costs should be known and accounted for in businesses has emerged.