A STUDY ON THE EFFECT OF GREEN ACCOUNTING PERCEPTION ON GREEN ORGANIZATIONAL BEHAVIOR

The concepts of green accounting and green organizational behavior form the basis of the strategies of managing and improving the environmental performance of enterprises. The aim of this predictive correlation type research is to examine the effect of perception of green accounting on the green organizational behavior of business managers. In addition, it is aimed to determine the green accounting perception and green organizational behavior levels of business managers. Participants were tried to be reached by convenience sampling method, and questionnaires filled by 206 business managers were used in data analysis. In terms of green organizational behavior, business managers show the highest participation in environmental sensitivity and the least participation in economic sensitivity. Business managers have high perceptions of green accounting. As a result of the analyzes carried out with the established regression models, the perception of green accounting significantly positively affects the environmental sensitivity, environmental participation and economic sensitivity regarding green organizational behavior. With the results of this study, it is suggested that as managers believe more in the benefits of green accounting, more resources are avoided to waste, even for economic reasons more environmentally friendly behaviors are preferred, participation in environmentally friendly activities increases, and colleagues are encouraged to engage in more environmentally friendly activities.