İşletmelerde yeşil pazarlama anlayışı ve çevresel muhasebe ilişkisi: Yeşil yıldızlı otel işletmeleri üzerine araştırma
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Date
2019-04-10
Authors
Aslanlı, Shahriyar
Journal Title
Journal ISSN
Volume Title
Publisher
Bursa Uludağ Üniversitesi
Abstract
Araştırmada otel işletmelerinin yeşil pazarlama anlayışı ile çevresel muhasebe uygulamaları arasında bir ilişkinin anlamlı olup olmadığının incelenmesi amaçlanmıştır. Bu amaçla Türkiye genelinde faaliyet gösteren 127 yeşil yıldızlı otel ile görüşme yapılmıştır. Araştırmanın verileri Yeşil Pazarlama Stratejileri Ölçeği ve Çevresel Muhasebe Ölçeği ile toplanmıştır. Verilerin analizinde Bağımsız Örnekler T-Testi, ANOVA ve Pearson Korelasyon Analizi kullanılmıştır. Elde edilen sonuçlar yeşil pazarlama stratejileri kullanım düzeyi yüksek olan otellerde, çevresel muhasebe uygulamalarının daha yüksek düzeyde gerçekleştirildiğini ortaya koymuştur. Araştırma sonucunda otellerin yeşil pazarlama stratejileri kullanma düzeylerinin otelin faaliyet süresine, otelin faaliyet dönemine, otelin çalışan sayısına, otelin faaliyet gösterdiği pazar boyutuna, yeşil pazarlama veya çevreye duyarlı stratejiler uygulama nedenine, çevre uygulamaları ile ilgili raporlama sıklığına, finansal tablolarda çevresel maliyetlere ayrıca yer verilmesinin nedenine, çevresel uygulama maliyetlerinin oranına ve çevresel raporlarda verilen bilgi türüne göre anlamlı bir farklılık göstermediği fakat çevresel faaliyetler için bütçeleme yapılma durumuna göre anlamlı bir farklılık gösterdiği saptanmıştır.
The aim of this study was to investigate whether a relationship between green marketing understanding of hotel enterprises and environmental accounting practices is meaningful. To this end, Turkey has conducted interviews with 127 hotels operating across the green stars. The data of the study were collected by Green Marketing Strategies Scale and Environmental Accounting Scale. Independent samples T-Test, ANOVA and Pearson Correlation Analysis were used to analyze the data. The results showed that environmental accounting practices were performed at higher levels in hotels with high level of use in green marketing strategies. As a result of the study, the hotel's green marketing strategies, the hotel's activity period, the hotel's activity period, the number of employees of the hotel, the size of the hotel operating in the hotel, green marketing or environment-friendly strategies, the reason for the application, reporting on environmental practices, environmental costs in the financial statements are also included in the reason why It has been determined that there is no significant difference according to the ratio of environmental implementation costs and the type of information given in the environmental reports, but there is a significant difference according to the budgeting for environmental activities. viii At the end of the study, the environmental accounting application of the hotels, the number of employees of the hotel, the number of employees working in the hotel, the size of the market in which the hotel operates, the reason for applying green marketing or environment-friendly strategies, the frequency of reporting on environmental practices, the environmental costs in the financial statements, It was found that there was no significant difference according to the ratio of the data provided in the environmental reports and the duration of the activity of the hotel and the budgeting for the environmental activities.
The aim of this study was to investigate whether a relationship between green marketing understanding of hotel enterprises and environmental accounting practices is meaningful. To this end, Turkey has conducted interviews with 127 hotels operating across the green stars. The data of the study were collected by Green Marketing Strategies Scale and Environmental Accounting Scale. Independent samples T-Test, ANOVA and Pearson Correlation Analysis were used to analyze the data. The results showed that environmental accounting practices were performed at higher levels in hotels with high level of use in green marketing strategies. As a result of the study, the hotel's green marketing strategies, the hotel's activity period, the hotel's activity period, the number of employees of the hotel, the size of the hotel operating in the hotel, green marketing or environment-friendly strategies, the reason for the application, reporting on environmental practices, environmental costs in the financial statements are also included in the reason why It has been determined that there is no significant difference according to the ratio of environmental implementation costs and the type of information given in the environmental reports, but there is a significant difference according to the budgeting for environmental activities. viii At the end of the study, the environmental accounting application of the hotels, the number of employees of the hotel, the number of employees working in the hotel, the size of the market in which the hotel operates, the reason for applying green marketing or environment-friendly strategies, the frequency of reporting on environmental practices, the environmental costs in the financial statements, It was found that there was no significant difference according to the ratio of the data provided in the environmental reports and the duration of the activity of the hotel and the budgeting for the environmental activities.
Description
Keywords
Yeşil pazarlama stratejileri, Green marketing strategies, Çevresel muhasebe, Environmental accounting
Citation
Aslanlı, S. (2019). İşletmelerde yeşil pazarlama anlayışı ve çevresel muhasebe ilişkisi: Yeşil yıldızlı otel işletmeleri üzerine araştırma. Yayınlanmamış yüksek lisans tezi. Bursa Uludağ Üniversitesi Sosyal Bilimler Enstitüsü.