Keywords
How to Cite
Abstract
When we look at the past of human history, it is known that numerous events that cause loss of life and property have occurred. The negativities experienced arise due to both the human hand and the reactions of nature. The accident doesn't say I'm coming, but it can give a signal! Because when looking at the cause of many events, it is possible to see that some messages are actually hidden. For example, the decrease in the diversity of living species comes from the fact that humans are killing nature. Considering the losses here, it is not possible not to mention the concept of cost. It is clear that every positive or negative event or situation experienced has a cost in one's life. At this point, what is needed to manage costs and maintain human life on a higher quality ground? Just as nature prefers to receive in return for what it offers, human beings will want to receive in return for their attitudes and behaviors. Then, two key tools emerge, on which man must concentrate in the nature he lives in; quality and cost. Because, in the face of the concept of quality, which consists of living to the standards that should be, the costs, which are the cost of the relevant life, show themselves. Therefore, the issue of quality costs is very important in the continuation of human life. This study, it is aimed to examine the Deepwater Horizon oil platform accident in terms of quality costs and to make suggestions in terms of quality costs to prevent its recurrence. The aforementioned disaster has been evaluated over its quality costs, and a predictable cost table has been presented to avoid the repetition of its consequences. As a result of the study, it was concluded that the disaster in question killed sustainability. To avoid similar cases in the future, suggestions have been made for the costs of failure.
References
Akbaş, H.E. (2011). Çevresel Yönetim Muhasebesi: Özellikleri, Unsurları ve Kullanım Alanları. MÖDAV Dergisi, (3), 29-59.
Aksoy, Ç. (2013). Sürdürülebilirlik Performansının Değerlendirilmesine Yönelik Ölçek Önerisi ve Türkiye’deki İşletmelerde Uygulaması. Doktora Tezi, Sosyal Bilimler Enstitüsü, Marmara Üniversitesi, İstanbul.
Atış, C. and Şener, Z. (2017). Üretim İşletmelerinde Kalite Maliyetlerinin PAF Modeline Göre Sınıflandırılmasının Önemi, International Journal of Academic Value Studies (Javstudies),3(14), 171-185.
Bansal, P. (2005). Evolving Sustainably: A Longitudinal Study of Corporate Sustainable Development. Strategic Management Journal. 2, 197-218.
Besler, S. (2009). Yönetim Yaklaşımlarıyla Kurumsal Sürdürülebilirlik. Beta Basım Yayım. İstanbul.
Biello, D. (2010). Meet the Microbes Eating the Gulf Oil Spill [Slide Show]. Scientific American, Website: http://www.scientificamerican.com/article.cfm?id=gulfoil-eating-microbes-slide-show
Blowfield, M.and Murray, A. (2008). Corporate Responsibility: A Critical Introduction. Oxford University Press. Oxford.
BP Gulf Oil Lawsuit. (2010). BP Gulf Oil Spill Lawsuit, Website: http://www.bpgulfoilspilllawsuit.net/
British Standards Institute, (1981), British Standards Organization- BS6143. https://global.ihs.com/doc_detail.cfm?document_name=BS%206143&item_s_key=00022724
Chapin III, F. Stuart, T., Margaret S. and Masaki T. (1996). Principles of Ecosystem Sustainability. American Naturalist, 148(6), 1016-1037.
Çalışkan, Ö. A. (2012). Sürdürülebilirlik Raporlaması. Muhasebe ve Vergi Uygulamaları Dergisi, 2012 (1),41-68.
Demircioğlu, E.N. and Küçüksavaş, N. (2009). Kalite Maliyetleri, Çukurova Üniversitesi İİBF Dergisi, Haziran, 13(1), 32-67.
Dinçer, Ö. (2006), Stratejik Yönetim ve İşletme Politikası, Beta Basım Yayım Dağıtım, İstanbul.
Drapkin, J. K. (2010). 10 Animals Most at Risk from Gulf Oil Spill. CBS News, Website: online at http://www.cbsnews.com/8301-503543_162-20003738-503543.html
Drummer, R. (2010). Commercial Property Owners Brace for Economic Impact of Gulf Oil Spill. CoStar Group, Website: http://www.costar.com/News/Article.aspx?id=A29633B3A61D835AB027939541FEBE8B
Giakatis, G., and Rooney, E.M. (2000). The Use of Quality Costing to Trigger Process Improvement in an Automotive Company, Total Quality Management, 11(2), 155-170.
Gray, R. and Milne, M. (2002). Sustainability Reporting: Who’s kidding whom?. Chartered Accountants Journal of New Zealand, 81(6),66–70
Hahn, T. and Scheermesser, M. (2006). Approaches to Corporate Sustainability Among German Companies. Corporate Social Responsibility and Environmental Management (İn Press), 13, 150–165.
Hernadi, H.B, (2012). Green Accounting for Corporate Sustainability. Club of Economics in Miskolc TMP 8 (2), 23-30
Hitchcock D. and M. Williard. (2009). The Business Guide to Sustainability: Practical Strategies and Tools for Organizations. Second Edition. Axis Performance Advisors.
Hockerts, K. (2001). Corporate Sustainability Management – Towards Controlling Corporate Ecological and Social Sustainability. Sustainability at The Millenium: Globalization. Competitiveness and The Public Trust January 21-25. Ninth International Conference of Greening of Industry Network, Bangkok.
Hwang, G.H. and Aspinwall, E.M. (1996) Quality Cost Models and Their Application: A Review, Total Quality Management, 7(3), 267-281.
İçerli, M.Y. (2020). Hurda İmha Maliyetlerinin Kalite Maliyetleri Açısından İrdelenmesi, 1. Basım, Nobel Yayınevi, Ankara.
Kurnaz, N. and Kestane, A. (2016). Kurumsal Sürdürülebilirliğin Ekonomik Açıdan İncelenmesi ve Yatırımcı Davranışları İlişkisi: BIST Sürdürülebilirlik Endeksinde Bir Uygulama. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, Temmuz, 49, 278-302.
Liverman, D. M., Hanson, M. E., Brown, B. J. and R. W. Merideth. (1988). Global Sustainability: Toward Measurement. Environmental Management. 12/2. pp: 133-143, Https://Books.Google.Com.Tr/Books?Hl=Tr&İd=Hottaaaamaaj&Dq=Global+Sustainability%3A+Toward+Measurement&Focus=Searchwithinvolume&Q=Global+Sustainability%3A+Toward+Measurement
Maunders, K., and Burritt, R. L. (1991). Accounting and Ecological Crisis, Accounting, Auditing & Accountability Journal, 4(3),9-26.
Max, L. H. M. (2008). Organizational Culture and Corporate Sustainability İn Hong Kong’s Development Companies. The University of Hong Kong A Dissertation Submitted to Faculty of Architecture İn Candidacy For The Degree of Bachelor Of Science İn Surveying Department of Real Estate And Construction, April
McKenzie, S. (2004). Social Sustainability: Towards Some Definitions. Hawke Research Institute, Working Paper Series. No 27.
Milne, M. J. (1996). On Sustainability; The Environment and Management Accounting, Management Accounting Research, 7(1), 135–161
National Marine Fisheries Service. (2010). Fisheries Economics of the United States, 2008. U.S. Department of Commerce, NOAA Tech. Memo. NMFS-F/SPO-109, 177. available online at http://www.st.nmfs.noaa.gov/st5/publication/index.html
Nemli, E. (2004). Sürdürülebilir Kalkınma: Şirketlerin Çevresel ve Sosyal Yaklaşımları. Birinci Baskı. Filiz Kitabevi. Ankara.
Nunes, B. and D. Bennett. (2010). Green Operations Initiatives İn The Automotive Industry: An Environmental Reports Analysis and Benchmarking Study. Benchmarking: An International Journal. 17(3), 396-420.
Oxford Economics (2010). Potential Impact of the Gulf Oil Spill on Tourism, U.S. Travel, http://www.ustravel.org/sites/default/files/page/2009/11/Gulf_Oil_Spill_Analysis_Oxford_Economics_710.pdf
Ömürgönülşen, M. (2009). A Research on The Measurement of Quality Costs in The Turkish Food Manufacturing Industry, Total Quality Management & Business Excellence, 20(5), 547-562.
Russell, S., Haigh, N. and A. Griffiths. (2007). Understanding Corporate Sustainability. Corporate Governance and Sustainability. Chapter 2.
Sarıkaya, M., Erdoğan, M. and F. Z. Kara. (2010). İnternet Ekonomisi ve Kurumsal Sürdürülebilirlik. Eskişehir Osmangazi Üniversitesi İİBF Dergisi. Ekim. 5(2), 31‐50.
Schaltegger, S. and Burrit R. L. (2010). Sustainability Accounting for Companies: Catchphrase or Decision Support for Business Leaders?. Journal of World Business, (45), 375-384.
Schmit, J. (2010). Shrimpers, fishermen, and hotels feel oil spill’s trickledown effect. USA Today, Website: http://www.usatoday.com/money/economy/2010-05-13-gulfecon13_CV_N.htm?csp=obinsite
Shrivastava, P. (1995). The Role of Corporatıons in Achıevıng Ecologıcal Sustaınabılıty. Academy of Management Review. Vol: 20, No: 4 pp: 936-960.
Signitzer, B. ve Prexl, A. (2007). “Corporate Sustainability Communications: Aspects of Theory and Professionalization”, Journal of Public Relations Research,20 (1),1-19.
Smith, L. C., and Smith, M., and Ashcroft P. (2011). Analysis of Environmental and Economic Damages from British Petroleum’s Deepwater Horizon Oil Spill. Albany Law Review, Vol. 74, No. 1, 563-585. http://dx.doi.org/10.2139/ssrn.1653078
Top, Y. and Karabinar, S. (2013). Dış Başarısızlık Kalite Maliyetleri ve Toyota Araçlarının Geri Çağrılması Örneği, Global Journal of Economics and Business Studies, Küresel İktisat ve İşletme Çalışmaları Dergisi, 2(4), 58-67.
Tuna, Ö. (2014). Kurumsal Sürdürülebilirlik Yaklaşım ve Uygulamaları: KOBİ’lere Yönelik Bir Araştırma. Doktora Tezi. Afyon: Afyon Kocatepe Üniversitesi Sosyal Bilimler Enstitüsü.
U.S. Department of the Interior. (2010). Interior Fact Sheet – BP Deepwater Horizon Response. U.S. Department of the Interior, Website: http://www.doi.gov/deepwaterhorizon/Interior-Fact-Sheet-BP-Deepwater-Horizon-Response.cfm
U.S. Fish and Wildlife Service. (2010). FWS Deepwater Horizon Oil Spill Response. U.S. Fish and Wildlife Service, Website: http://www.fws.gov/home/dhoilspill/index.html
Yükçü, S. (1999). Kalite Maliyetlerinin Muhasebeleştirilmesi, Anadolu Matbaacılık, İzmir.
Yıldırım, H. and Saylık, B. (2009). Kalitesizlik Maliyetleri Üzerine Bir İnceleme, Marmara Üniversitesi İ.İ.B.F. Dergisi, 26(1), 239-267.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Copyright (c) 2023 Ali KESTANE, Süleyman YÜKÇÜ