Investigation of ADR Agreement in terms of Management Accounting

Main Article Content

Fatma Akyuz Tolga Yesil

Abstract

International regulations are important for businesses which are operating internationally. In this study, The European Agreement Concerning the International Carriage of Dangerous Goods by Road (ADR Agreement) which is a regulation about dangerous goods, is evaluated.  Union Number’s of dangerous goods (UN) 1005, one of example dangerous goods “Ammonia”   was investigated in terms of ADR Agreement. This study, where management accounting and the ADR Agreement coexist, is a multidisciplinary paper. As a result, if the operator does not comply with the ADR Agreement, the amount of penalties to be paid and the losses and losses of internationally violated commercial agreements are more than the additional costs incurred in accordance with the agreement of the relevant operator. A business manager operating in the industry related to the dangerous goods should decide on the costs of the ADR Agreement. It is also important in terms of social responsibility and sustainability of the business (sustainable environmentalist production) among the basic accounting concepts for the concerned enterprises implementing the agreement provisions, since the ADR Agreement is a regulation designed to prevent harm to the environment and human beings.

Article Details

How to Cite
AKYUZ, Fatma; YESIL, Tolga. Investigation of ADR Agreement in terms of Management Accounting. Journal of Multidisciplinary Developments, [S.l.], v. 3, n. 1, p. 63-72, mar. 2018. ISSN 2564-6095. Available at: <http://jomude.com/index.php/jomude/article/view/53>. Date accessed: 19 oct. 2018.
Section
Social Sciences - Regular Research Paper

References

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