The result of economic improvement and growth; rapidly population increase, technologic development, rapid industrialization, extreme water, air and soil pollution bring the enviromental problems. The increase lived in the environmental problems has caused an environmental conscious emerges, roots, and spills. With environmental conscious aganist the environmental problems; in the environmental costs and environmental accounting topics significant developments appear. Environmental Accounting aims at explaining the interaction between economy and environment by the information that it produces. The main approach in understanding of environmental accounting and environmental costs are to include changes in the natural environment into the national/regional accounts or corporate balance sheet. Our this Study serves the goal of the necessity of the subject of Environmental Accounting and Environmental Costs by aiming at providing for evaluating the damages in the natural environment in our world inside the process of globalization, in both a macro and micro level, and in a social, cultural, and economical structure.

No abstract

No abstract

The founding members of The Organization for Economic Co-operation and Development (OECD) consist of mostly the European countries. The organization which is regional in nature and more focused on Europe has global aims like contributing to developments of world trade and economic development of members and other countries in the process of economic development. Corporate Governance Principles published for the first time in 1999 by OECD that can be adapted by each country according to their circumstances, provide guidance to countries in order to achieve the objectives. Corporate Governance Principles mainly focus on the responsibility, fairness, transparency and accountability. Gaining their independence after the dissolution of Soviet Union, the countries established Commonwealth of Independent States. They began to build their economic structures and make their presence felt in the world economy. Some developments like establishment of capital market can be seen as the best example of that effect. For all countries including Eurasia, adapting to the new institutional arrangements for businesses has become more important to continue their existence. Moreover, such integration between the CIS and world countries will contribute positively to developments of economic and cultural relationships. In this respect, enterprises in CIS countries are expected to shape their organizational structure according to international rules and standards. In this paper, the emerging developments of CIS countries due to being member to OECD and their compliance with Corporate Governance Principles, their possible problems and Corporate Governance Principles which is seen as common ground between CIS and world countries are evaluated.

The gradually increasing of the competition among the managements that operate in the present-day global competitive environments leads to the speedily and continuously development of the information technologies in the managements. The electronic commerce (e-commerce), which is one of the most dynamic ways of the competition and emerges as a result of the speedily and continuously developments in the information technologies, starts the process of increasing the competition, the flexibility, the quality and the speed among the managements by providing that all sorts of operations, which belong to the commercial activities and interest in both organizations and individuals, are made on the electronic environment. E-commerce makes some changes in the management processes and their operations, and these changes affect on the assets and the sources of the managements, and it causes to incomes and expenses and brings the events and the operations, which had to be explained in the financial tables, into the forefront. E-commerce, therefore, shows itself up as a part of Accounting Information System with its way affecting on the processes and the operations in the managements. E-commerce, in this Study, has been tried to assess by the perspective of Accounting Information System in the global competitive environment.