Management Accounting Approach in International Strategic Moves: The Guantanamo Case

An application carried out in the USA, which is closely related to international relations, is the subject of this study. The USA created a camp by renting a piece of land called Guantanamo in the south of the Cuban Island. In this camp, people alleged to be international criminals or members of a terrorist organization were kept, imprisoned and subjected to various treatments. With this action, the USA aimed for many goals, incurred costs and aimed to gain a benefit in return for these costs. The aim of the study is to examine the aims to be achieved by the Guantanamo camp and the costs incurred, to subject these to a deep analysis in terms of the USA, Guantanamo and the world public opinion and to present the results to the world public opinion by examining them in terms of management accounting. As a result of the analysis, it has been determined that Guantanamo Prison affects the net profitability positively for the USA, while negatively affecting the net profitability for the selected location, Guantanamo, and the world public opinion.