The Relationship Between Accounting Education Students’ Perceptions on Green Accounting and Accounting Information System

Recently, rapid population growth, consumer expectations, greenhouse gases, unlimited consumption, urbanization and toxic wastes have led to a rapid increase in environmental problems. Therefore, the concept of environmental sustainability, became an important problem in the world for both individuals and businesses that necessiates rapid solution for environmental problems rather than an option. The field of environmental accounting or green accounting is a critical concept in protecting green areas and ensuring sustainability, calculating environmental costs and keeping accurate records. The aim of the study is to reveal the relationship between the perceptions of accounting students on green accounting and the accounting information system. In addition, it is aimed to determine whether green accounting perception and accounting information system variables differ according to demographic characteristics. The study is performed with attendance of 250 “Finance”, “Accounting and Tax Practices”, “Business Management”, “Logistics” and “Foreign Trade” department students studying at Istanbul Medipol University Vocational School of Social Sciences. A total of 221 students responded the survey. After elimination of the incomplete and improper responses, the final sample size, which is representing the target population, is defined as 198 students. According to the results of the analysis, it is revealed that, there is a positive and moderate relationship between the accounting information system and the perception of green accounting.