International Journal of Economics and Financial Issues ISSN: 2146-4138 available at http: www.econjournals.com International Journal of Economics and Financial Issues, 2015, 5(2), 566-573. International Journal of Economics and Financial Issues | Vol 5 • Issue 2 • 2015 566 The Impact of Environmental Accounting on Strategic Management Accounting: A Research on Manufacturing Companies Ahmet Tanc 1 *, Kadir Gokoglan 2 1 Faculty of Economics and Administrative Sciences, Nevsehir Hacı Bektaş Veli University, Nevşehir, Turkey, 2 Vocational School of Social Sciences, Dicle University, Diyarbakır, Turkey. *Email: atanc@nevsehir.edu.tr ABSTRACT The aim of this study is investigating the sensitivity of manufacturing companies operating in the organized industrial zone of Diyarbakır to environmental issues and environmental accounting approaches within the scope of social responsibility accounting as well as investigating the applicability of these concepts in the enterprises and as a result their impacts on strategic management accounting. According to the basic findings of the research and their responses to environmental accounting concepts and approaches, it is believed that enterprises applying environmental accounting get a competitive advantage and the added value of the company also increases as a result of the concept of social responsibility. Keywords: Environment Accounting, Environment Cost, Strategic Management Accounting JEL Classifications: M41, Q29, Q20 1. INTRODUCTION The influence of environmental factors on the decision making process of the companies increases day by day. This increased influence forces enterprises to minimize their environmental costs, include environmental factors in the strategic management decisions and try different ways to cope with increased competition conditions. They reduce various costs by minimizing the operating costs using strategic management accounting methods, which are the most important techniques to reduce the costs. Recently, the reason for the increasing importance of environmental factors can be explained by commitment of enterprises to the concept of social responsibility; because, as a requirement of the concept of social responsibility, recognition of environmental factors has become widespread among companies. These companies will both take their interests into consideration and fulfill their responsibilities to the environment as a social responsibility. In the past periods, although companies used to take environmental issues into consideration in order to monetize them, they now consider them as a strategic management tool (Hoekstraa et al., 2006. p. 376). For this purpose, both environmental accounting and strategic management accounting data are seen as one of the most important ways to survive in this competitive environment. In addition, the increased influence of corporate activities regarding environmental issues conducted by stakeholders has led to an increase in the environmental costs (Burritt et al., 2002. p. 39). As a result, enterprises have begun to use environmental accounting as a strategic tool to reduce costs. 2. LITERATURE REVIEW Environmental accounting is used to identify the benefits of enterprises gained as a result of the use of the assets already present in nature and the costs occurred as a result of this usage (Bengü and Can, 2009. p. 156-157). Environmental accounting, which is also defined as “green accounting” in the literature (Alagöz and Yılmaz, 2001. p. 150; Soylu and İleri, 2009. p. 310; Memiş, 2009. p. 90; Aymaz, 2009. p. 35; Taşdemir, 2011. p. 33; Akcanlı, 2010. p. 14), is defined as recording the impacts arise as a result of the manner of use of environmental resources either positively or