University Students’ Perceptions and Awareness on Green Accounting: A Case of University

The aim of this study is to measure the perception and awareness level of university students about green accounting and to determine whether this perception and awareness level is affected by demographic variables. The study 215 "Business Administration" and "Health Management" students attending Faculty of Economics and Administrative Sciences of Erzincan Binali Yıldırım participated. The data were collected by "Personal Information Form" and "Green Accounting Perception and Awareness Scale". Green accounting perception and awareness scale average (x̄=2.30±0.50) was determined. Participants of the "Green Accounting Perception" size average (x̄=3.11±0.55) "Environmental Awareness" (x̄=2.38±0.52), "Green Accounting Education" (x̄=3.08±0.75) and "Green Accounting Awareness" (x̄=2.88±0.58) were found to have higher averages than their size. In addition, students' green accounting perception and awareness, department, accounting internship or work experience, age, class, academic average, after graduation have been determined as statistically significant differences between the variables such as profession. As a result, the students' green accounting perception and awareness according to the demographic variables of the business department students, accounting or work experience in the field of accounting, with 25 years of age and older, the 4th grade is between 2.51- 3.00 and 3.51-4.00 and, after graduation, it is determined that students who are considering to choose the profession of financial consultancy-accountancy are higher. KEYWORDS Green Accounting, Enviromental Accounting, Health Management