THE USE OF MANAGEMENT ACCOUNTING TECHNIQUES IN CARBON MANAGEMENT: AN INVESTIGATION IN BIST 100 COMPANIES
Öz
There is consensus that climate change is one of the biggest problems of the 21st century. This study investigates the management accounting techniques used for carbon emissions in different dimensions by the Borsa Istanbul-100 Index companies in Turkey. The study uses the CDP (2017) survey responses of the companies, and analyzes the them by qualitative content analysis through the NVivo 12 program. The coding maps expose the management accounting techniques of each company. Results show that the management accounting techniques used in carbon management stages are; Incentive 87%, Planning and Goal Setting 84%, Performance Measurement 84% and External Assurance 71%.
Anahtar Kelimeler
Carbon Management Carbon Management Accounting Climate Change
Kaynakça
- Account Ability (2003). AA1000 Assurance Standard, London: AccountAbility.
- Alfandi, A.M., & Alkahsawneh, M.S. (2014). “The Role of The İncentives And Reward System in Enhancing Employee's Performance: A Case of Jordanian Travel And Tourism Institutions”, International Journal of Academic Research in Business and Social Sciences, 4(4), 326-341.
- Armstrong, M., & Taylor, S. (2014). Armstrong's Handbook Of Human Resource Management Practice, (13th Edt), Ashford Color Press Ltd.
- Bartolomeo, M., Bennett, M., Bouma, J., Heydkamp, P., James, P., & Wolters, T. (2000). Environmental Management Accounting in Europe: Current Practice and Future Potential, European Accounting Review, 9(1), 31-52.
- Burritt, R.L., Schaltegger, S., & Zvezdov, D. (2011). Carbon Management Accounting-practice in Leading German Companies, Australian Accounting Review, 21(1), 80-98.
- CDP (2017). CDP Climate Change Report 2017: Turkey Edition. https://cdpturkey.sabanciuniv.edu/sites/cdpturkey.sabanciuniv.edu/files/CDP_Turkey_CC_2017_Report.pdf (Erişim Tarihi: 30.08.2021).
- Gibassier, D., & Schaltegger, S. (2015). Carbon Management Accounting and Reporting in Practice: A Case Study on Converging Emergent Approaches, Sustainability Accounting, Management and Policy Journal, 6(3), 340-365.
- GRI (2013). Trends in External Assurance of Su Stainability Reports: Spotlight on the USA, Amsterdam: Global Reporting Initiative. https://www.ncei.noaa.gov/news/reporting-state-climate-2019 (Erişim Tarihi: 08.02.2021).
- Hoffman, A.J. (2007). Carbon Strategies: How Leading Companies Are Reducing Their Climate Change Footprint, University of Michigan Press.
- Ittner, C.D., Larcker, D.F., & Randall, T. (2003). Performance İmplications of Strategic Performance Measurement in Financial Services Firms, The Journal of Accounting, Organizations and Society, 28, 715-741.
- IPCC (2005). IPCC Special Report on Carbon Dioxide Capture and Storage. www.ipcc.ch/site/assets/uploads/2018/03/srccs_wholereport-1.pdf (Erişim Tarihi: 04.11.2019)
- IPCC (2013). Climate Change 2013: The Physical Science Basis. http://www.climate change 2013.org/images/report/WG1AR5_SPM_FINAL.pdf (Erişim Tarihi: 04.11.2019)
- IPCC (2014). Climate Change 2014: Mitigation of Climate Change. https://www. ipcc.ch/site/assets/uploads/2018/02/ipcc_wg3_ar5_full.pdf (Erişim Tarihi: 04.11.2019)
- McKinnon, A.C., & Piecyk, M.I. (2012). Setting Targets For Reducing Carbon Emissions From Logistics: Current Practice And Guiding Principles, Carbon Management, 3(6), 629-639.
- Neely, A., Adams, C., & Kennerley, M. (2002). The Performance Prism: The Scorecard For Measuring and Managing Business Success, Prentice Hall, London.
- Neely, A., Gregory, M., & Platts, K. (1995). Performance Measurement System Design A Literature Review And Research Agenda, International Journal of Operations & Production Management, 15(4), 80-116.
- Polasky, S., Carpenter, S.R., Folke, C., & Keeler, B. (2011). Decision-Making Under Great Uncertainty: Environmental Management in An Era of Global Change, Trends in Ecology & Evolution, 26(8), 398-404.
- Solomon, J.F, Solomon, A, Norton, S.D., & Joseph, N.L. (2011). Private Climate Change Reporting: An Emerging Discourse of Risk and Opportunity?, Accounting, Auditing and Accountability Journal, 24(8), 1119-1148.
- UNFCCC (1992). United Nations Framework Convention on Climate Change. https://unfccc.int/resource/docs/convkp/conveng.pdf (Erişim Tarihi: 13.03.2018).
Öz
Karbondioksit ve sera gazlarındaki artış nedeniyle ortaya çıkan iklim değişikliğinin 21. yüzyılın en büyük sorunlarından biri olduğu konusunda fikir birliği bulunmaktadır. Bu çalışmada Türkiye’de Borsa İstanbul-100 Endeksi’nde işlem gören şirketlerin karbon emisyonlarının yönetiminde yönetim muhasebesi tekniklerini hangi düzeyde kullandıklarına açıklık getirilmesi amaçlanmaktadır. Çalışmada şirketlerin CDP (2017) anket yanıtları NVivo 12 programı aracılığı ile nitel içerik analizine tabi tutulmuştur. İçerik analizi sonucu elde edilen kodlama haritaları her şirketin yönetim muhasebesi tekniklerini kullanım durumlarını göstermektedir. Araştırma sonucunda karbon yönetiminde kullanılan yönetim muhasebesi tekniklerinin sırasıyla; Teşvik %87, Planlama ve Hedef Belirleme %84, Performans Ölçümü %84, Harici Güvencenin ise %71 oranlarında kullanıldığı tespit edilmiştir.
Anahtar Kelimeler
Kaynakça
- Account Ability (2003). AA1000 Assurance Standard, London: AccountAbility.
- Alfandi, A.M., & Alkahsawneh, M.S. (2014). “The Role of The İncentives And Reward System in Enhancing Employee's Performance: A Case of Jordanian Travel And Tourism Institutions”, International Journal of Academic Research in Business and Social Sciences, 4(4), 326-341.
- Armstrong, M., & Taylor, S. (2014). Armstrong's Handbook Of Human Resource Management Practice, (13th Edt), Ashford Color Press Ltd.
- Bartolomeo, M., Bennett, M., Bouma, J., Heydkamp, P., James, P., & Wolters, T. (2000). Environmental Management Accounting in Europe: Current Practice and Future Potential, European Accounting Review, 9(1), 31-52.
- Burritt, R.L., Schaltegger, S., & Zvezdov, D. (2011). Carbon Management Accounting-practice in Leading German Companies, Australian Accounting Review, 21(1), 80-98.
- CDP (2017). CDP Climate Change Report 2017: Turkey Edition. https://cdpturkey.sabanciuniv.edu/sites/cdpturkey.sabanciuniv.edu/files/CDP_Turkey_CC_2017_Report.pdf (Erişim Tarihi: 30.08.2021).
- Gibassier, D., & Schaltegger, S. (2015). Carbon Management Accounting and Reporting in Practice: A Case Study on Converging Emergent Approaches, Sustainability Accounting, Management and Policy Journal, 6(3), 340-365.
- GRI (2013). Trends in External Assurance of Su Stainability Reports: Spotlight on the USA, Amsterdam: Global Reporting Initiative. https://www.ncei.noaa.gov/news/reporting-state-climate-2019 (Erişim Tarihi: 08.02.2021).
- Hoffman, A.J. (2007). Carbon Strategies: How Leading Companies Are Reducing Their Climate Change Footprint, University of Michigan Press.
- Ittner, C.D., Larcker, D.F., & Randall, T. (2003). Performance İmplications of Strategic Performance Measurement in Financial Services Firms, The Journal of Accounting, Organizations and Society, 28, 715-741.
- IPCC (2005). IPCC Special Report on Carbon Dioxide Capture and Storage. www.ipcc.ch/site/assets/uploads/2018/03/srccs_wholereport-1.pdf (Erişim Tarihi: 04.11.2019)
- IPCC (2013). Climate Change 2013: The Physical Science Basis. http://www.climate change 2013.org/images/report/WG1AR5_SPM_FINAL.pdf (Erişim Tarihi: 04.11.2019)
- IPCC (2014). Climate Change 2014: Mitigation of Climate Change. https://www. ipcc.ch/site/assets/uploads/2018/02/ipcc_wg3_ar5_full.pdf (Erişim Tarihi: 04.11.2019)
- McKinnon, A.C., & Piecyk, M.I. (2012). Setting Targets For Reducing Carbon Emissions From Logistics: Current Practice And Guiding Principles, Carbon Management, 3(6), 629-639.
- Neely, A., Adams, C., & Kennerley, M. (2002). The Performance Prism: The Scorecard For Measuring and Managing Business Success, Prentice Hall, London.
- Neely, A., Gregory, M., & Platts, K. (1995). Performance Measurement System Design A Literature Review And Research Agenda, International Journal of Operations & Production Management, 15(4), 80-116.
- Polasky, S., Carpenter, S.R., Folke, C., & Keeler, B. (2011). Decision-Making Under Great Uncertainty: Environmental Management in An Era of Global Change, Trends in Ecology & Evolution, 26(8), 398-404.
- Solomon, J.F, Solomon, A, Norton, S.D., & Joseph, N.L. (2011). Private Climate Change Reporting: An Emerging Discourse of Risk and Opportunity?, Accounting, Auditing and Accountability Journal, 24(8), 1119-1148.
- UNFCCC (1992). United Nations Framework Convention on Climate Change. https://unfccc.int/resource/docs/convkp/conveng.pdf (Erişim Tarihi: 13.03.2018).
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Konular | İşletme |
| Bölüm | ANABÖLÜM |
| Yazarlar | |
| Yayımlanma Tarihi | 31 Mart 2023 |
| Gönderilme Tarihi | 26 Ocak 2022 |
| Yayımlandığı Sayı | Yıl 2023 Cilt: 25 Sayı: 1 |
