Abstract
Purpose: The aim of this study is to examine and evaluate the Pearl Harbor Raid, which was seen in the past and seen as an important event in world history, within the scope of cost benefit analysis within the scope of management accounting.
Design/Methodology: In the study, the cost analysis of the Pearl Harbor Raid in terms of Japan and the United States was designed.
Findings: In the results of working; The Pearl Harbor raid was evaluated within the scope of cost-benefit analysis in terms of management accounting and various inferences were obtained. The short and long term effects of the efforts of the Japanese to protect their hegemony and to save their prestige over the Pacific Ocean, how the United States of America responded to this attack, cost-benefit analysis in terms of management accounting of the results of the war and decision-making mechanisms in the future against such events. It is thought that the study will give direction.
Limitations: It is within the limitations of the study that the Pearl Harbor raid is the subject of the study and that similar events are not included in the scope of the study.
Originality/Value: Although the study is extensively studied in other fields, it is the original value of the study as it can provide an important gain to the literature in terms of cost benefit analysis in the field of accounting.
References
- Ashwood, T., & R.Olsen, C. (1988). Pearl Harbor Bombing Attack: A Contamination Legacy Revealed in The Sedimentary Record. Marine Pollution Bulletin, 19(2), 68-71. https://doi.org/10.1016/0025-326X(88)90783-7
- Clarke, I. (1994). World War II, or, What Did The Future Hold? 20Th Century Future-Think. https://doi.org/10.1016/0016-3287(94)90019-1
- Fedman, D., & Karacas, C. (2012). A Cartographic Fade To Black: Mapping The Destruction of Urban Japan During World War II. Journal of Historical Geography, 38, 306-328. https://doi.org/10.1016/j.jhg.2012.02.004
- Hardaway, R. M. (2000). The Army At Pearl Harbor. Journal Of The American College Of Surgeons, 190(5), 593-600. https://doi.org/10.1016/S1072-7515(99)00242-2
- Hayden, R. (1943). Activities Of The Naval Hospital At Pearl Harbor Following The Japanese Air Raid Of December 7, 1941. American Journal Of Surgery, 161-181. https://doi.org/10.1016/S0002-9610(43)90646-4
- J.Weichert, B. (2019). Preparing for a Russian ‘Space Pearl Harbor. Orbıs, 63(3), 406-415. https://doi.org/10.1016/j.orbis.2019.05.002
- Linuma, T. (1992). U.S.-Japan: What We Have Learned Since Pearl Harbor. Japan and the World Economy, 4, 169-172. https://doi.org/10.1016/0922-1425(92)90018-L
- Nicholls, J. (2006). Beyond The National And The Transnational Perspectives of WWII in USA, Italian, Swedish, Japanese, and English School History Textbooks. Research in Comparatrive and International Education, 1(1), 89-112.
- Saavedra, M. (2021). Kenji or Kenneth? Pearl Harbor and Japanese-American Assimilation. Journal Of Economic Behavior and Organization, 185, 602-624. https://doi.org/10.1016/j.jebo.2021.03.014
- Samuelson, P. A. (1992). Speaking Of The Unspeakable: Pearl Harbor After Fifty Years And The Century's Turn. Japan And The World Economy, 4, 173-177. https://doi.org/10.1016/0922-1425(92)90019-M
- Smith, S. H. (1990). Investigations Of The Attack On Pearl Harbor: Index to Government Hearings. New York: Greenwood Press.
- Straub, J. (2021). Defining, Evaluating, Preparing For And Responding to A Cyber Pearl Harbor. Technology in Society, 65, 1-10. https://doi.org/10.1016/j.techsoc.2021.101599
Abstract
Öz
Amaç: Bu çalışmanın amacı, geçmiş tarihte yaşanan ve dünya tarihinde önemli bir olay olarak görülen Pearl Harbor Baskını’nın yönetim muhasebesi kapsamında maliyet fayda analizi çerçevesinde incelenmesini ve değerlendirilmesini sağlamaktır.
Tasarım/Yöntem: Çalışmada Pearl Harbor Baskını’nın Japonya ve Amerika Birleşik Devletleri açısından maliyet analizi tasarlanmıştır.
Bulgular: Çalışma sonucunda; Pearl Harbor baskını’nın yönetim muhasebesi açısından maliyet-fayda analizi kapsamında değerlendirilmesi sağlanmış olup çeşitli çıkarımlar sağlanmıştır. Japonların Pasifik Okyanusu üzerinde hegemonyasını koruma ve prestijini kurtarma çabalarının kısa ve uzun vadede ne gibi etkiler ortaya çıkarabileceği, Amerika Birleşik Devletleri’nin bu saldırıya ne şekilde karşılık verdiği, savaşın sonuçlarının yönetim muhasebesi açısından maliyet fayda analizinin yapılması ve gelecekte bu tür olaylar karşısında karar alma mekanizmalarına çalışmanın yön vereceği düşünülmektedir.
Sınırlılıklar: Çalışmada Pearl Harbor baskını’nın konu edinilmesi ve benzer olayların çalışma kapsamı içerisine dahil edilmemesi çalışmanın sınırlılıkları içerisindedir.
Özgünlük/Değer: Çalışmanın başka alanlarda yoğun bir şekilde çalışılmasına karşın muhasebe alanında maliyet fayda analizi açısından irdelenmesi literatüre önemli bir kazanım sağlayabileceği açısından çalışmanın özgün değerini oluşturmaktadır.
Anahtar Kelimeler: Pearl Harbor, Maliyet-Fayda Analizi, Yönetim Muhasebesi
References
- Ashwood, T., & R.Olsen, C. (1988). Pearl Harbor Bombing Attack: A Contamination Legacy Revealed in The Sedimentary Record. Marine Pollution Bulletin, 19(2), 68-71. https://doi.org/10.1016/0025-326X(88)90783-7
- Clarke, I. (1994). World War II, or, What Did The Future Hold? 20Th Century Future-Think. https://doi.org/10.1016/0016-3287(94)90019-1
- Fedman, D., & Karacas, C. (2012). A Cartographic Fade To Black: Mapping The Destruction of Urban Japan During World War II. Journal of Historical Geography, 38, 306-328. https://doi.org/10.1016/j.jhg.2012.02.004
- Hardaway, R. M. (2000). The Army At Pearl Harbor. Journal Of The American College Of Surgeons, 190(5), 593-600. https://doi.org/10.1016/S1072-7515(99)00242-2
- Hayden, R. (1943). Activities Of The Naval Hospital At Pearl Harbor Following The Japanese Air Raid Of December 7, 1941. American Journal Of Surgery, 161-181. https://doi.org/10.1016/S0002-9610(43)90646-4
- J.Weichert, B. (2019). Preparing for a Russian ‘Space Pearl Harbor. Orbıs, 63(3), 406-415. https://doi.org/10.1016/j.orbis.2019.05.002
- Linuma, T. (1992). U.S.-Japan: What We Have Learned Since Pearl Harbor. Japan and the World Economy, 4, 169-172. https://doi.org/10.1016/0922-1425(92)90018-L
- Nicholls, J. (2006). Beyond The National And The Transnational Perspectives of WWII in USA, Italian, Swedish, Japanese, and English School History Textbooks. Research in Comparatrive and International Education, 1(1), 89-112.
- Saavedra, M. (2021). Kenji or Kenneth? Pearl Harbor and Japanese-American Assimilation. Journal Of Economic Behavior and Organization, 185, 602-624. https://doi.org/10.1016/j.jebo.2021.03.014
- Samuelson, P. A. (1992). Speaking Of The Unspeakable: Pearl Harbor After Fifty Years And The Century's Turn. Japan And The World Economy, 4, 173-177. https://doi.org/10.1016/0922-1425(92)90019-M
- Smith, S. H. (1990). Investigations Of The Attack On Pearl Harbor: Index to Government Hearings. New York: Greenwood Press.
- Straub, J. (2021). Defining, Evaluating, Preparing For And Responding to A Cyber Pearl Harbor. Technology in Society, 65, 1-10. https://doi.org/10.1016/j.techsoc.2021.101599
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Finance |
| Journal Section | RESEARCH PAPERS |
| Authors | |
| Publication Date | May 25, 2023 |
| Published in Issue | Year 2023 Volume: 15 Issue: 28 |
Cite
Bu eser Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı ile lisanslanmıştır.