OPINIONS OF HEALTHCARE PROFESSIONALS ON GREEN ACCOUNTING: THE EXAMPLE OF KOCAELİ PROVINCE

Abstract

Healthcare institutions aiming to provide world-class service have increased awareness of providing environmentally friendly healthcare services by both the public, international organizations, and patients and healthcare professionals. One of these conservation activities is the accounting of transactions carried out for the purpose of protecting the environment. In this context, it is thought that it would be beneficial for employees in the healthcare sector to be aware of green accounting. By examining the concept of green accounting, which is a new concept for hospitals, the importance of green accounting for hospitals has been tried to be revealed and it has been aimed to raise awareness about this issue among healthcare professionals. In this study, the data obtained from 370 health professionals working in public and private health institutions in Kocaeli were analyzed with the SPSS program. Descriptive statistics and explanatory factor analysis were used as the analysis method in the research. As a result of the research, it has been determined that the vast majority of healthcare professionals have not received education about green accounting, they reconcile green accounting practices with environmental sustainability. The statement they most agreed with was ‘everyone should do their part to protect the environment due to social responsibility’ and it was found that their awareness of green accounting was high. This study supports the literature with its findings that healthcare professionals relate their views on green accounting to environmental issues and environmental sustainability. In this direction, it was emphasized that green accounting practices can be applied in health institutions and the necessity of green accounting education.