Çevresel Maliyetlerin Değişiminde Teknolojik Gelişmelerin Rolü
The Role of Technological Developments in the Exchange of Environmental Costs

Summary/Abstract: Purpose – The purpose of in this study is to reveal the changes in environmental costs as a result of technological investments made by the production company using technology effectively. Design/methodology/approach – In this study, in a company located among the top 50 companies were investigated the effects of technological developments on environmental costs. The interview method technique was used to obtain information from authorized persons are working in the environment, project and accounting units of the company were evaluated within the framework of trend analysis method. Findings – In environmental costs have been determined changes as a result of occurring various technological investments and depending on production capacity to the production business units in which the company operates. Some of the technological investments were done by the company were effective in reducing the environmental costs of the company. Some of the technological investments are done by the company that caused to increasing of environmental costs of the company, but it has ensured that the company continues its business without harming the environment. Purpose – Due to the presence of concept of social responsibility and full explanation concept are important concepts in accounting science, it will be possible to demonstrate the changes in the environmental costs arising from technology investments as a result of monitoring of environmental costs by companies in financial reports or sharing the environmental costs in the studies. This case study will increase the value of such studies by examining on different sectors.

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