Constructing Environmental Accounting as a Supporting System for an Environmental Policy Making of Central and Local Government

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This study proposes an environmental accounting framework for central and local governments. This framework is expected to contribute to planning and evaluating the environmental policies and programs for the governments. It can be said that one of the characteristics of the governmental environmental administration activities consists of two different aspects of environmental management ; organizational environmental conservation and environmental policy and program. In order to manage abovementioned dual aspects of environmental administrations efficiently and effectively, it is proposed that close linkage between the environmental budgeting as ex ante management method and environmental accounting as ex post management method has to be done.