Akademik Veri Yönetim Sistemi
Muhasebe ve Finansman Dergisi, sa.Özel Sayı, ss.201-210, 2019 (Hakemli Dergi)
People damage the environment by polluting the it while producing and consuming anti-environmental
products. Therefore, ecological changes such as climate changes, global warming, drought, natural disaster are
observed in nature. However, these changes began to be noticed by people in the 60s and then transformed into
social environmental movements. In the 1970s, efforts to find solutions for environmental problems by the means
of international diplomacy increased the level of social sensitivity to the global measure. For this reason, the
World Environment and Development Commission was established by the United Nations (UN) in 1983 and
studies were initiated to regulate the relations between the environment and socio-economic development.7153
numbered Environmental Law on 11.29.2018 in Turkey and arrangements which introduced by the Law
Amending Certain Laws can also be evaluated in this context. Mentioning the concept of environmental
accounting in the Law No. 7153, in this study, evaluations were made on traditional accounting and
environmental accounting practices and exemplary accounting records that were given.