International Journal of Contemporary Economics and Administrative Sciences

Transparency in Local Governments: A Bibliometric Analysis

Cengiz GÜNEY — 2025-12-31

This study presents the importance of transparency in local governments and a bibliometric analysis of academic studies in this field. Transparency is a fundamental principle that increases the accountability of local governments, provides citizens with access to information and strengthens participatory democracy. In the study, academic studies in the Web of Science database examining the issue of transparency in local governments were analyzed. As a result of the analysis, it was determined that the first works were published in 1997 and reached the highest level in 2020, but there was a decrease in the number of publications after 2020. It has been observed that articles are dominant in the literature and fields such as political science, management and economics stand out. Studies focusing on SSCI and ESCI indexes have been frequently published by the Universities of Minho, Granada and London. The works are generally published in English and Spanish and have been published by major publishing houses such as Taylor & Francis, Elsevier and Sage. Contributions were made from more than 90 countries, especially Spain, America and England. Additionally, it has been determined that research focuses on sustainable development goals such as quality education and reducing inequalities.

A Content Analysis of Context and Method in Accounting and Finance Research in Turkey

ALPER ERSERİM — 2025-12-31

As Fayerabend frequently points out in his work "Science in a Free Society," scientific knowledge often progresses through dominant perspectives. However, the only way to produce scientific knowledge is not solely through these dominant views (Feyerabend, 1975).The aim of this study is to question the existence and trends of dominant views in the field of accounting. In this context, publications made in the last five years in the accounting and finance literature in Turkey have been primarily examined in terms of their purposes and topics, followed by methodological and contextual analysis. The subcategories of accounting have been detailed in the examination, while no such detailing has been carried out for the finance section. Qualitative research methods, specifically content analysis, have been utilized in this study. Within this framework, 445 articles published in the last five years in the leading journals of accounting in Turkey, namely the Journal of Accounting Science World and the Journal of Accounting and Finance, have been analyzed in detail.

According to the results, it has been observed that the majority of work is in the field of finance. Methodologically, it has been determined that empirical studies are predominant and quantitative methods are used more frequently. Contextually, it has been concluded that there are more studies situated within the context, but context-specific studies have not been conducted.

Key Words: Accounting, MÖDAV, MUFAD

Exploring Payment Pain in Food Purchases During Travel

Tugce METIN — 2025-12-31

This study examines the relationship between the pain of payment during food purchases by travellers and moderating variables such as income, trip planning duration, payment amount, and payment method. Two experimental studies were conducted, one in the United States and one in Turkiye. Results from Turkiye indicate that payment method and trip planning duration play a significant and positive moderating role in the relationship between the highest food purchase amount and the pain of payment. In the United States, however, the payment method was found to have a significant but negative moderating effect. Additionally, when income and trip planning duration were considered as independent variables, both the highest food purchase amount and total food expenditure during the trip had a significant and positive moderating effect on the pain of payment. This study discusses the "pain of payment" phenomenon, a cognitive bias in behavioral economics, in the context of tourism expenditures.

The Impact of Audit Committee Characteristics on Audit Fees: Research in BIST

Fatma İZMİRLİ ATA — 2025-12-31

Concerns about trust, transparency and audit quality emerged globally following major audit scandals in the US, Europe and other regions at the beginning of the 2000s. As a result, reliability of financial information and role of auditing in supporting public revenues, including tax oversight gained increased importance. In response, both international and Turkish authorities began to implement standards and regulations aimed at improving the quality and transparency of independent auditing. Among these, the requirement for companies to establish internal audit committees and publicly disclose audit fees became significant. In Türkiye, Public Oversight Accounting and Auditing Standards Authority (KGK) mandated audit fee disclosures in financial statements starting at the end of 2021 as per a decision published in Official Gazette in 2021. The purpose of this study is to contribute to the literature by investigating how the characteristics of audit committees have an effect on audit fees.

Determinants of Independent Audit Fees in Developed and Emerging Markets: A Comparison of Borsa Istanbul and Nasdaq

Mümin Volkan KALE — 2025-12-31

This study investigates the determinants of independent audit fees in developed and emerging markets, focusing on 40 companies from Borsa Istanbul (BIST) and 40 from Nasdaq between 2020 and 2023. Using panel data analysis, the study examines the effects of company size, revenue, complexity, financial leverage, audit opinion, auditor size, reporting lag, and return on assets on audit fees. The results reveal that company size and revenue have a positive and significant effect on audit fees in both markets, while complexity negatively influences fees. Financial leverage is significant only for BIST companies and return on assets is significant only for Nasdaq companies. Audit opinions affect audit fees positively in BIST and negatively in Nasdaq. No significant relationship was found between auditor size and audit fees in either market. Reporting lag increases audit fees in BIST but decreases them in Nasdaq. The findings highlight notable structural differences between developed and emerging markets and contribute to the broader literature on audit fee determinants. The study also emphasizes the evolving nature of audit fee disclosure, particularly in emerging markets like Turkey, suggesting that further research with expanded samples and timeframes could yield more comprehensive insights.

Analysis of Critical Success Factors in Total Quality Management Practices Using the Fuzzy DEMATEL Method: An Application for SMEs

Aysel Çetindere Filiz — 2025-12-31

The aim of this study is to rank the importance levels of critical success factors (CSFs) that are effective in Total Quality Management (TQM) practices in Small and Medium-Sized Enterprises (SMEs), and to determine the cause-effect relationships among these factors. For this purpose, CSFs related to TQM practices were first identified through an extensive literature review and then finalized based on the opinions of quality management executives from 20 different SMEs operating in Turkey. These finalized factors were analyzed using the Fuzzy Decision-Making Trial and Evaluation Laboratory (Fuzzy DEMATEL) method. According to the results of the empirical case analysis, "Leadership and Support of Top Management" emerged as the factor with the highest level of interrelation with other criteria, while "Quality Management Activities of Suppliers" had the lowest level of interrelation. In terms of impact level, "Education and Training Activities" were identified as the most influential factor, whereas "Quality Management Activities of Suppliers" remained the least influential. The findings provide valuable insights for both managers and academics in identifying and managing the critical success factors that influence the implementation of TQM in SMEs.

Extending the GSTC Criteria to Sustainable Hotel Perception to Predict Visit Intention

Gozdegul BASER — 2025-12-31

This research explores Turkish visitors' perceptions of the “sustainable hotel” concept, its influence on their intention to stay at such hotels, and whether demographic differences affect these perceptions. GSTC criteria for sustainable hotels were utilized to assess the perceptions of hotel visitors in Türkiye. Data from 417 participants were analyzed to examine demographic differences and intentions to stay. The findings identified four main factors: Sustainable Management and Environmental Practices (SMEP), Regulatory Compliance and Social Responsibility (RCSR), Wildlife and Natural Area Conservation (WNAC), and Local Community and Economic Support (LCES). Overall, perception positively influences the intention to stay, with SMEP significantly affecting visit intention. The study found no differences in perceptions based on gender, age, and marital status, but differences were observed based on education, profession, and income. This study deepens the understanding of the "sustainable hotel" concept and provides valuable insights into future research.

How Can We Use Artificial Intelligence and Machine Learning in Accounting and Auditing: An Engineering Overview with the Mapping Method in the Field of Business

Cengiz GÜNEY — 2025-12-31

Today, the industry faces data-related challenges stemming from the use of artificial intelligence. Similarly, sustainability challenges in real world applications also arise. One of these is the accounting and auditing fields. Because of how to use artificial intelligence in this field and what technical approaches are not known enough. This study presents a machine learning approach with engineering and technical view. Because of the technical complexity, the papers on artificial intelligence and machine learning in accounting and auditing are often hard to evaluate and need a clear understanding of critical methodological parts. This paper aims to guide the key methodological aspects of artificial intelligence and machine learning for non-expert researchers of accounting and auditing. The proposed paper draws up the general framework for the use of machine learning, a sub-branch of artificial intelligence, in sustainable accounting studies. The most frequently used classification methods for accounting data and the metrics used in the evaluation of the results have been explained. In addition, the framework of recent studies such as bankruptcy prediction, financial distress, corporate failure, accounting fraud prediction, tax compliance problems, and financial difficulties conducted with accounting and auditing data has been examined. One of the findings obtained from this study is that although many studies in literature mention artificial intelligence with a few words, they decorate the title or keywords of the study with artificial intelligence. Keyword analyses are also among the findings of the study. All findings of the analysis emphasize the increasing importance of artificial intelligence in the field of accounting and auditing and the diversity of research in this field. If the notion of artificial intelligence is one of the essential components of future research, this study advises researchers to use it carefully in the study's title and keywords

Ranking the Expected Utilities of Practical Training in the Employment of Qualified Workforce in The Field of Accounting with Fuzzy Swara

Halil Ahmet URAN — 2025-12-31

To overcome the challenges encountered in today's business world, a workforce with only professional and technical knowledge is not enough. For this reason, the business world needs a qualified workforce that has sufficient professional and technical knowledge as well as some personal competencies. Having a workforce with many competencies is a high preference for employers as it will help them cope with the various challenges of business life. In this framework, the basic indicator of the quality of education provided in higher education institutions depends on the fact that graduates are suitable for the demands of the business world and can be employed as qualified workforce in their fields. However, it is known that the accounting education given in the undergraduate programs of faculties of economic and administrative sciences in Turkey remains largely theoretical and does not meet the expectations of the business world. In this context, the benefits expected from practical training in accounting field should be identified and implemented in all higher education institutions.

This study aims to identify the priorities of the business world by ranking the expected benefits of practical training for final-year university students from the practical training program in the field of accounting based on factors. The expected utilities are determined by a literature review and face-to-face interviews conducted with the managers responsible for the students in their workplaces. The data obtained from the interviews were analyzed with the fuzzy SWARA method and the expected utilities were listed based on identified factors. According to the results the most important expected benefit, with a weight of 20.44%, is “Improving the ability to master legal regulations”. This factor was followed by ‘’Improving Skills of Internal and External Reporting‘’ with 15.65%, “Improving the skills of social responsibility and ethics” with 13.49%, “Improving skills of control” with 11.53%, “Improving the skills of partnership and teamwork with 11.20%”; “Improving analytical thinking skills” with 10.99%;’’Improving skills in using Information Systems” with 8.77 and finally “Improving communication skills” with 7.92%.

Effectiveness of Initial Solution Methods in Terms of Logistics Costs: A Maritime Supply Chain Application Based on Marble Exports

Hakan Özkan — 2025-12-31

This study compares three widely used initial solution methods for transportation problems—the Northwest Corner Method, Least Cost Method, and Vogel’s Approximation Method—within the context of maritime transportation. The research employs a two-stage methodology: first, determining the optimal solution via Linear Programming; second, generating initial solutions using the three methods. The dataset comprises marble exports transported by sea from the Western Mediterranean Region in 2024, provided by the Western Mediterranean Exporters Association. Analysis was conducted using Microsoft Excel and its Solver add-in. Results indicate that Vogel’s Approximation Method yields an initial solution closest to the optimal. Consequently, the methods are ranked as follows for maritime transportation problems: Vogel’s Approximation Method first, Least Cost Method second, and Northwest Corner Method third. These findings offer practical guidance to maritime sector practitioners and decision-makers by aiding in the selection of the most efficient method in terms of time and resource optimization when solving transportation problems.

The Impact of Internal Audit on Effectiveness in Cybersecurity: An Application of Internal Auditors' Perceptions

Ebru TÜZEMEN — 2025-12-31

This study examines internal audit effectiveness in cybersecurity from the perspective of internal auditors at Turkish universities. Internal audit's role in cybersecurity governance within higher education represents an emerging research area, despite the rapid rise in cyber threats. Therefore, an online questionnaire was distributed to 168 internal auditors employed by state and foundation universities in Turkey, and 52 usable responses were received (30.9% response rate). The questionnaire contained demographic questions and 27 five-point Likert-scale items relating to internal audit effectiveness in cybersecurity. Exploratory factor analysis revealed five factors that summarized the 27 cybersecurity audit effectiveness items, accounting for 78.9% of the total variance. The study also discovered some significant demographics about internal audit in relation to cybersecurity. Over 51.9% of universities reported they outsourced cybersecurity services, 80.8% of internal audit units reported that they had never identified common cyber threats, while also 44.2% of the respondents reported that cybersecurity had never been discussed at the board level. An ANOVA test was also conducted, and the findings highlighted significant differences regarding cybersecurity perceptions based upon the educational background of auditors and knowledge level of the auditors (p<0.05). This study highlights important gaps in governance in relation to cybersecurity and provides evidence for promoting internal audit capabilities for dealing with digital risk management in Turkish universities.

Intellectual Leadership Research: A Bibliometric Review with VOSviewer

Rana Özyurt — 2026-01-09

Purpose: The aim of this study is to systematically examine the concept of intellectual leadership, which is an emerging leadership approach, and to evaluate scientific publications regarding the concept using the bibliometric analysis method. As a result of the analyses carried out through the VOSviewer program, several literature gaps regarding the concept were identified, and it was aimed to guide future studies.

Method: The concept of “Intellectual Leadership” was scanned as a keyword in the Web of Science (WoS) database as of February 2025, using the “all fields” search criterion. A total of 198 publications were accessed and analyzed through VOSviewer software after data cleaning. In the analysis, network maps of the concept were revealed based on co-authorship, citation, country, institution, bibliometric author matching, and bibliometric publication matching. In addition, collaborations, trends, and thematic concentrations regarding the concept were examined.

Findings: It was observed that the concept was studied mainly between 2012 and 2022, while collaborations regarding this relatively new concept remained limited. Citation and co-authorship analyses revealed the existence of clusters centered around certain institutions and authors. Country- and institution-based analyses indicate that the concept has an increasing visibility in the international literature.

Limitations: The study is limited to publications indexed in the WoS database. The exclusion of other important databases, such as Scopus, constitutes one of the main limitations of the study.

Originality Value: Since the concept of intellectual leadership is a rising field in the literature, this study reveals existing gaps and contributes to making the concept more visible. In addition, it offers suggestions for future research in both methodological and thematic terms.

Evaluating Social Media Marketing Performance in Five-Star Hotels: A Managerial Perspective from Turkey

Esen GÜRBÜZ — 2025-12-31

This study aims to determine the impact of five-star hotel managers’ evaluation of the importance and effectiveness of using social media for marketing on their subsequent monitoring of social media (SM) analytics. Furthermore, it seeks to investigate the effect of such monitoring on the evaluation of Social Media Marketing Performance (SMMPE). The findings indicate that five-star hotel managers’ perception of social media (SM) as an essential marketing tool positively influences their attention to metrics known as SM Analytics. However, their evaluation of Social Media Marketing (SMM) in terms of consumer engagement and effectiveness does not significantly influence their tendency to monitor SM Analytics. It was observed that managers’supervision of SM Analytics impacts the SMMPE across various dimensions: at the consumer level, assessed through marketing metrics like consumer attitudes and behaviors; at the firm's financial level, via output/input ratios and financial indicators; and at the market level, through the evaluation of competitor performance. The research results highlights the nuanced relationship between managerial perceptions, analytics engagement, and performance evaluation in the context of social media marketing within the luxury hotel sector

How Does Economic Theory Write the History of Income Inequality? A Critical Perspective Based on History, Ideology and Politics

Betül Sarı Aksakal — 2025-12-31

This study interrogates how economics, across its historical evolution, has operated not as a neutral science of wealth but as an ideological apparatus that constructs, legitimizes, and perpetuates inequality. By tracing the epistemic lineage from classical political economy to neoliberal globalization, it demonstrates how the discipline transformed relations of domination into relations of efficiency—translating moral questions of justice into the technical language of equilibrium. Each paradigm—Smithian harmony, Ricardian scarcity, Keynesian compromise, developmental modernism, and neoliberal moralism—performed a depoliticizing function: converting exploitation into productivity, class antagonism into policy adjustment, and hierarchy into merit. Through a critical–historical and ideological lens, the paper situates these transformations within their institutional and geopolitical contexts, revealing how the claim of scientific neutrality repeatedly served to naturalize capitalist power. The postwar welfare and developmental paradigms reimagined inequality as a transitional cost of modernization, while neoliberalism universalized it as virtue—embedding hierarchy in the global moral economy of competition, merit, and markets. Contemporary discourses of sustainability and inclusion, rather than transcending this logic, rebrand exploitation as progress. Ultimately, the paper argues that inequality is not an aberration of capitalism but its constitutive logic, sustained through the epistemic authority of economics itself. Reclaiming equality therefore requires reclaiming political economy as critique—reviving its emancipatory capacity to unveil the moral alchemy through which capitalism sanctifies injustice in the name of progress.

The Social Impacts of the February 6, 2023, Kahramanmaraş-Centered Earthquakes on Entrepreneurs in Turkey

Mehmet Marangoz — 2025-12-31

The aim of this study is to analyze the social impacts of the February 6, 2023, Kahramanmaraş-centered earthquakes on entrepreneurs and to identify the necessary strategies for their reconstruction. To explore the social impacts of the earthquakes on entrepreneurs in the region, a semi-structured interview method, a qualitative data collection tool, was employed. Due to limitations in time and resources, the research was conducted in five provinces that were both severely affected by the earthquakes and economically significant to the region: Kahramanmaraş, Adıyaman, Malatya, Gaziantep, and Hatay. In-depth interviews were carried out with presidents and representatives of the Chambers of Commerce and Industry, Chambers of Commerce, Chambers of Industry, and Commodity Exchanges across these five provinces. In total, 11 officials from various institutions were interviewed, with the interviews averaging 48 minutes in duration. The qualitative analyses identified several dimensions of the social impacts of the earthquakes, including social relations, social life, health, education, housing (households), work patterns, disaster management processes, social support, migration, social structure, and collaboration. The findings highlighted disaster management processes and disruptions to social life as the most critical issues. Addressing these challenges and enabling entrepreneurs to recover to pre-disaster conditions necessitate concerted efforts and responsibilities, particularly from public institutions, non-governmental organizations (NGOs), and the entrepreneurs themselves.

Analysis of the Motivation Phenomenon from the Perspectıve of the Turkish Police Organization

Yıldız ATMACA — 2025-12-31

The police workers of the security organization, which is the important organization in the first dere, responsible for providing the safety and esensitivity of the state, have dense working conditions, and the motivation of the police organization is applied in the direction of what or not applied. Motivation is an important force to act in accordance with the individual needs. There are many factors that negatively affect the motivation of the police, or even reveal the unsatisfiedness of work, as a result of which, affect the environment of the organization and the culture of the organization negatively. In this study, attention is drawn to the motivational tools used in the performance of the police profession and their importance. The impact of the phenomenon of motivation on the productivity of the profession is examined. In this context, the Turkish police organization is evaluated. As a result of the study in which the literature review was made, one of the qualitative research methods, it was revealed that motivation has an important place in the best functioning of the police profession in Türkiye, and it is understood that motivation has an important role in ensuring the efficiency of the organization.

Revenue Management Practices in Chain Restaurants

Ahmet SALMAN — 2025-12-31

This article examines the definition and fundamental elements of Restaurant Revenue Management (RRM). RRM refers to a set of strategies and practices that restaurants employ to maximize their revenue by optimizing their existing capacities. These strategies include various aspects, such as dynamic pricing, capacity optimization, demand forecasting, strategic menu design, and targeted marketing initiatives. The research was conducted through interviews with eight chain restaurant managers. The findings have been categorized into distinct themes to enhance the structural coherence of the dataset. The results indicate that chain restaurants prioritize effective cost management, menu management, pricing strategies, data management, capacity management, demand management, and tracking performance data within the scope of restaurant revenue management, while never compromising on customer satisfaction.

Analysis of The Logistics Performance Index Based on Regional Economic Integration: Evidence from ECOWAS

Ceyda YERDELEN KAYGIN — 2025-12-31

The regional economic integration mainly aims to eliminate national borders for generating a worldwide market. The construction of logistical infrastructure functions as the crucial foundation since it allows member countries to meet their economic development goals. The Logistics Performance Index (LPI) success rankings of the Economic Community of West African States (ECOWAS) were analyzed employing the LOPCOW and CoCoSo techniques. As a result, different criteria emerged as prominent factors affecting the high levels of LPI success rankings of countries throughout the years.

The “infrastructure” criterion was defined as a key factor over the years 2023 and 2012 in Benin, whereas the “timeliness” criterion has been crucial in 2018, and the “customs” criterion was effective in 2010. The “tracking and tracing” criterion functioned as an important factor throughout 2016 in Burkina Faso. The “international shipments” criterion was successful during 2014 in Nigeria.

The “tracking and tracing” criterion in 2023 and the timeliness criterion in 2012 proved to be the main reasons for low LPI success rankings in Burkina Faso. The “customs” criterion proved important for Liberia in 2018 but the “infrastructure” criterion stood out in 2016. The “logistics competence and quality” criterion served as a key factor in Guinea-Bissau during 2014 but the “timeliness” criterion delivered results in 2010.

The Role of Artificial Intelligence Anxiety and Academic Self-Efficacy on Accounting Students' Job Finding Anxiety

Özen AKÇAKANAT — 2025-12-31

Finding a job after graduation presents a considerable challenge for university students, particularly in underdeveloped or developing countries. Besides, the integration of artificial intelligence in this equation seems to have increased the difficulty even more. Based on this, the current study examines the effect of artificial intelligence anxiety on the job finding anxiety among university students majoring accounting. The study also examines the effect of academic self-efficacy on job finding anxiety. The data of the study were collected using the questionnaire technique by reaching 450 students studying in 4 different universities in Türkiye. The results of the study indicate that academic self-efficacy significantly decreases students' job finding anxiety while artificial intelligence anxiety increases students' job finding anxiety. When this interaction was evaluated in terms of the four dimensions of artificial intelligence anxiety, a significant effect was found in the artificial intelligence configuration dimension. These findings suggest that to mitigate the anxiety of accounting students regarding their professional future, it is essential to enhance their academic self-efficacy and implement awareness-raising studies on the role of artificial intelligence in the field of accounting.

Impact of Trade Openness, Green Energy, Economic Growth and Military Expenditures on Carbon Emissions in E-7 Countries: Panel Quantile Regression

Sefa ÖZBEK — 2025-12-31

Increasing economic growth and environmental improvement are the ways to achieve sustainable development goals. In developing countries, increases in military expenditures, which are part of public expenditures, and the level of foreign trade may affect environmental quality. This study examines the impact of economic growth, trade openness, green energy and military expenditures on carbon emissions in E-7 countries for the period 1993-2023. The results confirm the existence of cross-sectional dependence, slope heterogeneity and cointegration relationship among the variables. Panel quantile regression results show that economic growth and trade openness increase carbon emissions and decrease environmental quality, while green energy and military expenditures reduce carbon emissions and increase environmental quality. The results are checked for robustness using FMOLS, DOLS, FE-OLS and Driscoll-Kraay estimators’ long-term estimators and the results confirm the quantile regression results. These results provide important policy insights for E7 countries, which have significant potential in terms of the world economy. The study findings provide a broad perspective on environmental problems.

Invisible Labor in Work Life: The Interaction Between Identification, Work Immersion, and Stress

Melis SOYER — 2025-12-31

This study presents an empirical analysis of the complex dynamics among job stress, emotional labor, organizational identification, and job engagement. The primary objective is to examine how job stress affects the dimensions of emotional labor within the context of organizational identification and job engagement. The research is based on a published 2022 PhD dissertation. The sample consists of 400 employees from the ground services sector of the aviation industry in the Marmara Region, selected using a convenience sampling method. Data was collected through comprehensive surveys. The findings reveal statistically significant relationships between emotional labor and job stress, as well as the effects of job engagement on job stress and emotional labor. Furthermore, the results confirm the indirect influence of organizational identification and job engagement on job stress, supporting the research hypotheses. This study provides valuable insights into emotional labor, stress management, and organizational behavior within the aviation industry. It extends previous research by integrating job engagement and emotional labor into the relationship between organizational identification and job stress, offering a novel contribution to the literature on emotional labor in the aviation industry.

Core Dimensions and Challenges of Türkiye’s Entrepreneurial Ecosystem: Insights for Developing Countries

Nuray ATSAN — 2025-12-31

Within the scope of this study, Türkiye's entrepreneurship ecosystem, which is a representative example for understanding the entrepreneurship ecosystem in developing countries, was examined in terms of human resources and capacity, incentives, funds and financing, support mechanisms and law and regulatory framework dimensions. These dimensions, which are widely accepted as integral components of the entrepreneurship ecosystem in the literature, were examined by taking historical patterns into account. In order to examine the dimensions that constitute the ecosystem, not only the studies in the literature but also the reports published by all relevant institutions were used as data. As a result, the key role of the state as the main actor in the ecosystem was determined, and the critical importance of elements such as technology and institutional mechanisms, including legal grounds, was discussed.

Attitudes Towards the Use of Robots in the Service Sector on Customer Satisfaction, Revisits and Recommendations Within the Perceived Innovativeness Framework

Senem ERGAN — 2025-12-31

With the rapid advancement of technology, the use of robots in the service sector is becoming increasingly widespread. This study examines how robot usage in the service sector affects customer satisfaction, revisit intention, and recommendations through the lens of perceived innovativeness. Data was collected using a survey method from 380 individuals who had received food and beverage services. The analysis results indicate that perceiving robots as innovative positively influences customer satisfaction.

Furthermore, customers' attitudes toward robots in food and beverage services impact on their intention to recommend and revisit the restaurant. In conclusion, the use of robots in the service sector has the potential to enhance customer experience. To increase customer satisfaction, revisit intention, and positive recommendation behavior, businesses must emphasize the innovative features of robots.

Modeling Business Processes in Food Enterprises According to Business Process Model Notation 2.0

Yusuf GÜMÜŞ — 2025-12-31

This paper models and analyzes business processes in the food manufacturing industry using (Business Process Model and Notation) BPMN 2.0 to improve operational efficiency and minimize waste. In particular, we examine the packaging, storage and distribution processes and identify time losses and bottlenecks in the warehouse area. The study evaluates the impact of shuttle systems on productivity and proposes improvements based on Value Stream Mapping (VSM) analysis of BPMN 2.0 models. The findings aim to strengthen decision-making and contribute to operational excellence in the food manufacturing sector.

Consumers' E-Waste Awareness and Sustainable Disposal Behavior: A Comparative Intergenerational Analysis

Mehmet MARANGOZ — 2025-12-31

With the advancement of technology and the widespread use of the internet, electronic products have begun to play an important role in our lives. Electronic products, which we encounter in every aspect of our lives, including at home, at work, and in our daily routines, possess significant economic value due to the materials they contain. However, if not disposed of properly, they pose a threat to both the environment and human health. The aim of this study is to examine consumer awareness levels and sustainable disposal behaviors (SDB) regarding electronic waste (e-waste) through an intergenerational comparison. The study aims to determine the effect of e-waste consumer awareness (EWCA) on SDB and its sub-dimensions, as well as to examine these variables within the framework of demographic characteristics (family monthly income and education level) to obtain specific findings. According to the data obtained from the study, it was determined that EWCA has a positive effect on SDB and many of the factors that constitute SDB (reduce, recycle, refuse, repair (5Rs)). Additionally, it was found that EWCA differs according to family monthly income, but does not create a statistically significant difference according to education level and generations. Regarding SDB, it was observed that SDB showed statistically significant differences across generations, while no significant differences were found in SDB based on family monthly income and education level. Furthermore, it was determined that reuse differs according to family monthly income and generations, reduction differs according to education level and generations, refusal differs according to family monthly income, and repair differs according to family monthly income and generations. The results indicate that consumers' participation in SDB will increase as a result of their increased awareness of e-waste. Furthermore, the fact that no difference was observed in SDB participation despite an increase in education level highlights the inadequacy of related studies in educational curricula. It is recommended that comprehensive educational programs on the subject be implemented and incentive measures be increased to enhance consumers' awareness of e-waste and encourage their participation in SDB.

Z-Type Employees and Tenure as Mediators Between Traditional Management Behaviour and Job Satisfaction

Tuba ŞAHİN ÖREN — 2025-12-31

This study investigates the mediating roles of Generation Z employees and ten-ure in the relationship between traditional management behavior and job satisfaction within the hospitality industry. As Generation Z increasingly enters the workforce, partic-ularly in the hotel sector, their expectations -such as participative leadership, work-life balance, and meaningful work - often clash with traditional managerial approaches characterized by hierarchical structures, limited employee involvement, and centralized decision-making. Based on a cross-sectional survey of 612 hotel employees from Generation Z in Türkiye, data were analyzed using Hayes’ PROCESS macro (Model 6) for serial mediation. The results reveal that traditional management behavior negatively affects Generation Z employees and indirectly reduces their job satisfaction through shortened tenure. Furthermore, the serial mediation model confirms that Generation Z and tenure significantly mediate the impact of traditional management behavior on job satisfaction. These findings underscore the importance of adapting management styles to generational needs and tenure dynamics in order to enhance employee well-being and organizational performance. The study contributes to organizational behavior literature by integrating generational theory and social exchange theory to explain job satisfaction in a generation-ally diverse workplace.

Digitalization Strategies at Türkiye's Ro-Ro Ports: A SWOT-FAHP Analysis Approach

Murat YORULMAZ — 2025-12-31

Ports aim to restructure terminal operations and address problems to attain better design and efficiency. Recently, digitalization has been the most critical tool for both the management and development of terminal processes. Nonetheless, the feasibility of such a transition is dependent on a clear grasp of the factors influencing digitalization and recognizing their importance. This development also underlines the need for terminal-specific strategies and research. In the study, a research model using SWOT-FAHP was followed and conducted to apply an important scale to 71 SWOT criteria using a survey technique, resulting in a final set of 24 criteria. With expert assessments, a total of 16 strategy themes has been developed for the digitalization strategy matrix of Ro-Ro terminals. In this matrix, four development strategies have been identified: strengths-opportunities (SO) ‘adaptation to new technologies internationally’ and weaknesses-opportunities (WO) ‘employees' adaptation to modern technology’. A total of four development strategies has been identified for strengths-threats (ST), namely ‘maintaining operational capabilities against cyber-attacks. In terms of weaknesses and threats (WT), a total of four development strategies has been identified, including ‘providing technology training to employees to protect against cyber risks. Addressing digitalization in Ro-Ro terminals through SWOT-FAHP analysis contributes to the literature and assists practitioners in establishing a strategic roadmap

Determining Consumer Purchase Intentions Based on Innovative Work Behavior: A Qualitative Study Within the Framework of The Uncanny Valley Theory

Begüm Maral — 2025-12-31

Advances in artificial intelligence technologies have led to the widespread use of human-like systems in marketing communications. Applications such as virtual influencers, chatbots, and humanoid robots are becoming increasingly realistic to facilitate consumer interaction. However, these applications can cause discomfort among consumers, especially after a certain level of realism is achieved. This phenomenon is explained in literature as the ‘uncanny valley’ effect. This study aims to examine the effects of interactions between information technology sector employees and human-like digital entities on their purchase intentions and innovative work behaviors within the framework of the Uncanny Valley Theory. The research was conducted with IT sector employees in an internal customer role. These participants also have the potential to represent external customer behavior as users of products and services. The research findings reveal that innovative work behavior is a complex process that influences consumer purchase intentions. Innovative products consider not only the functionality of the product but also human-like qualities such as reliability, emotionality, practicality of use and social acceptance. Therefore, the findings obtained because of this study not only fill the gap in the literature but also comprehensively address the behavioral effects from both the internal customer (employee) and external customer (consumer) perspectives.

The Relation Between Media Ownership Structure and Public Sphere in Digital Capitalist System: Research on Platform X

Ahmet SİNAV — 2025-12-31

New forms of communication created by communication technologies and especially social media necessitate a re-evaluation of the concept of public space within the framework of digitization. By focusing on economic and political power relations within social media, this study argues that new media instruments are subject to the free market-oriented capitalist mode of production and that monopolistic formations are in direct relationship with the ownership structure of networks. As a matter of fact, multinational companies and political decision-makers are dominant actors in the information field produced by new communication technologies in terms of ownership and manageability. The main purpose of the study is to evaluate the debate on whether social media can create a democratic public sphere through Elon Musk's acquisition of Twitter and rebrand it under the name X. In this regard, Elon Musk's effort to shape online discourses on platform X during US Presidential Elections in 2024 was interpreted by analyzing 407 posts between October 30 - November 5. According to the results, the idea that social media creates a democratic public space ignores the potential of these areas to reproduce power relations in the capitalist social structure. As a result of applications such as algorithm-based automation processes and target audience analysis, the digital public space has been put into a frame with certain concepts like "echo chamber" and "filter bubble". For this reason, social media platforms are moving away from one of the essential requirements of public sphere, namely the function of bringing different ideas together. In light of Twitter, Musk's acquisition of it has undermined the public sphere discourse that was put forward in reference to social media platforms.

Not Just Leading, But Inspiring Flow: A Structural Model Linking Altruistic Leadership to Organizational Attachment

Ramazan DEMİR — 2025-12-31

This study was conducted to examine the effects of altruistic leadership on employees’ work-related flow experience and organizational attachment. The primary aim of the research is to assess how altruistic leadership behaviors influence employees’ motivational experiences within the work environment and to explore the role of flow experience in the relationship between leadership and organizational attachment. Given the critical role of leadership and employee attachment in sustaining service quality within the tourism industry, this research holds both theoretical and practical significance for organizational behavior literature and sectoral applications. Data were collected from 374 white-collar employees working in accommodation enterprises located in the Side region of Antalya, Türkiye. Structural equation modeling was applied to analyze the proposed relationships. The findings revealed that altruistic leadership has a significant and positive effect on employees’ flow experience, particularly enhancing absorption, work enjoyment, and intrinsic work motivation. However, the results did not support a significant relationship between flow experience and organizational attachment, nor did they confirm a direct effect of altruistic leadership on organizational attachment, organizational trust, or organizational identification. These findings suggest that while altruistic leadership effectively fosters employees’ motivational and experiential processes at the individual level, its direct influence on organizational attachment—a more complex social construct—appears limited. However, the results did not reach statistical significance for the mediating effects, indicating that flow experience did not meaningfully transmit the influence of altruistic leadership to organizational attachment

The Impact of Perceived Barriers and Motives on Entrepreneurial Intentions: A Study on Algerian, Egyptian and Turkish Students in Türkiye

Fitnat Nazlı SAYĞAN YAĞIZ — 2025-12-31

In many countries, promoting entrepreneurship among young people is crucial for increasing economic growth and employment. To promote entrepreneurship among young people, it is essential to understand the factors that influence university students' entrepreneurial intentions. The aim of this study is to examine the effect of perceived barriers and motives on entrepreneurial intentions of Algerian, Egyptian and Turkish university students in Türkiye. The study also investigates the moderating role of country between perceived barriers, motives and entrepreneurial intentions. Research also identifies the impact of country on students’ entrepreneurial intentions. The sample consists of 503 Algerian, Egyptian and Turkish university students. Data are collected through questionnaires and quantitative research methods are used. Analyses are conducted using the statistical programs SPSS 23 and SmartPLS 4. The findings suggest that the perceived motives of Algerian, Egyptian and Turkish students affect their entrepreneurial intentions. However, perceived barriers do not have a significant impact on entrepreneurial intention and culture doesn’t have a moderating role between perceived barriers, motives and entrepreneurial intention in this empirical study. Additionally, the findings show that students' entrepreneurial intentions vary by country. The study encourages apprehending the perceptions shaping entrepreneurial intentions among Algerian, Egyptian and Turkish students.

Family, Childhood, and Child Labor: A Socio-Economic Analysis of Child Labor in Turkey

Emrah BAŞARAN — 2025-12-31

Child labor continues to exist as a problem specific to childhood worldwide. Children, considered disadvantaged groups, today face a wide range of risks. While sensitivity to child protection has increased, particularly after World War II, it is not yet at the desired level. States and international organizations continue their efforts to protect children. While these efforts have been effective to some extent, they have not met expectations, particularly in terms of reducing child labor. In this respect, the importance of sociological factors in reducing child labor comes to the fore. Sociology recommends examining childhood within the framework of social, cultural, economic, familial, and many other variables. When considered from this perspective, considering child labor within the framework of socioeconomic causes will facilitate understanding of the issue. The focus of this study is the family and the child. From birth, the child grows up within the family, and their identity is shaped by the values of that society. The society in which the child lives and the family's perspective on the child have a shaping effect on all processes related to the child, especially child labor. This study conducted a socioeconomic analysis of child labor in Turkey, focusing on various social variables, particularly the family. A qualitative method was used in the study, and the dataset was developed using data from ILO, UNICEF, and TÜİK. Family, education, migration, economic, and regional variables were found to be influential in the emergence, perception, and resolution of child labor in Turkey.

Fatigue in the Digital Speed of Consumption: The Effects of Time Scarcity and Motivations on Sharing Behavior

Ali KOÇAK — 2025-12-31

This study investigates the relationships between perceived time scarcity, tourist fatigue, hedonic and utilitarian motivations, and social media sharing intention in the context of digital travel experiences. Conducted in Side, Antalya — a popular coastal destination in Türkiye — the research collected data from domestic and international leisure tourists who had engaged in social media sharing during or after their trip. Structural equation modeling (SEM) was employed to test the hypothesized relationships among the variables. The findings revealed that perceived time scarcity has a significant and positive effect on both hedonic and utilitarian motivations, supporting prior theories that emphasize the impact of scarcity on consumer behavior. However, perceived time scarcity did not significantly influence tourist fatigue. Likewise, tourist fatigue showed no significant effect on either hedonic or utilitarian motivations. Contrary to theoretical expectations, neither hedonic nor utilitarian motivations demonstrated a significant direct effect on social media sharing intention. Mediation analyses using bootstrap resampling confirmed that the indirect effects of tourist fatigue on social media sharing intention, via both types of motivation, were not supported. Although the proposed model achieved excellent fit indices, the hypothesized pathways largely remained unsupported, indicating the complex nature of motivational and behavioral dynamics in tourism settings. The study highlights the importance of contextual factors in understanding tourist behavior and suggests that future research should explore additional variables, including cultural influences and digital engagement factors, to deepen insights into social media sharing behaviors among travelers.

A Look at Orientalism and the Turkish Image in 15th and 19th Century Travel Books

Aykut BALCI — 2025-12-31

In 15th and 19th century travelogues examining how the West perceived the East and how the image of Turks was shaped, Ottoman lands were generally depicted as a mystical, despotic, and exotic place. These travels are filled with narratives that reinforce Western prejudices, portraying Turks as cruel, barbaric, and despotic. The Turks and the Ottoman Empire have been both frightening and intriguing figures for the West. This negative perception has been reinforced, particularly by the Crusades and the Turks' proximity to Europe. Western views of the Turks have been influenced by cultural clashes and religious wars. The influence of the Turks in Europe has created a negative image over the years, and this perception continues today. Turkey's process of joining the European Union has been shaped by this historical perception and the image of the Turks. These writings have also reflected the imperialist perspective of the West, reinforcing the representation of the East as the “other.” The aim of this study, prepared using the qualitative research method of literature review, is to examine the historical origins of the Western world's negative perceptions of Turks and Islam and to show how these perceptions have persisted and developed to the present day.

Project Management in Construction: International Methodologies and Approaches for Ukraine’s Reconstruction

Nina PETRUKHA — 2025-12-31

The global construction industry is entering a transformative era, marked by the introduction of new technologies and sustainability requirements, as well as the expansion of the circle of stakeholders and their interests, allowing for improved connectivity and optimal processes of decision-making in planning and budgeting of the project. The right choice of methodologies and approaches in project management becomes a crucial factor in any construction project’ success. Thus, investigating current practices and trends of project management in construction becomes highly relevant task. Based on the method of bibliographic analysis, backed with the elements of grounded theory, the article presents an attempt to systematise current trends and challenges in the field of project management in construction, determined by the evolution of construction industry. The findings demonstrate the shift towards collaborative design and Agile paradigm in project management in construction, which enables overcoming challenging implications of fast dynamics of construction industry environment.

Performance Evaluation of Turkish Sustainability Funds via Fuzzy MCDM Approach

Mehmetcan SUYADAL — 2025-12-31

In this research, we attempt to analyze the performance of 30 sustainability – themed funds traded in Turkey via IVCIF AHP – ERUNS method. We also employ sensitivity and comparison analyses and the dataset spans August 16, 2022 to October 09, 2023. Our findings reveal that the funds which outperform the other funds invest predominantly in domestic stocks. In contrary to this, poor performing funds mainly hold foreign stocks or foreign ETFs in their portfolio compositions. Sensitivity analysis results state the high degree of stability related to proposed approach via the weights of criteria obtained. Besides, according to the comparison analysis, proposed IVCIF AHP – ERUNS method is valid and applicable. Following that, we provide managerial and practical implications along with the future suggestions.

Quality of Environmental Sustainability Reporting in Container Shipping

Alperen ÇIKIKCI — 2025-12-31

The quality of sustainability reporting (QSR) has become a focal point for both scholars and practitioners, largely due to heightened concerns surrounding corporate transparency and the risk of “greenwashing.” QSR comprises dimensions such as materiality, credibility, completeness, and assurance, ensuring that disclosed information is both relevant and reliable. This study investigates QSR dimensions in the container shipping industry, emphasizing the disclosure of environmental materiality and the extent to which external assurance is employed. Through conceptual content analysis of 47 sustainability reports published between 2018 and 2022 by the world’s top ten container shipping companies, the findings indicate that, although firms dedicate considerable attention to emissions and energy consumption, other issues (e.g., biodiversity, effluents) are comparatively underrepresented. Moreover, only a subset of these environmental disclosures undergoes external assurance, and the analysis focuses on the presence of assurance rather than the specific scope or type of engagements, which further calls into question the overall reliability and comprehensiveness of the reported information. The results highlight the need for more robust and standardized assurance frameworks and for closer scrutiny of QSR to enhance stakeholder confidence in container shipping’s sustainability reporting.

The Role of Economic and Financial Development in Shaping Environmental Quality: A Comparative Study of Developed and Developing Countries

Erkan ALSU — 2025-12-31

This study investigates the relationship between environmental quality, economic growth, financial development, renewable energy, and trade openness in both developing and developed countries from 1990 to 2022. The analysis uses the Pedroni (1999, 2004) and Kao (1999) cointegration tests, followed by panel Fully Modified Ordinary Least Squares (FMOLS) estimations. The results indicate that environmental quality, GDP growth, energy consumption, renewable energy, financial development, and trade openness are interconnected in the long term. According to the panel FMOLS results, renewable energy consumption and trade openness help reduce carbon emissions in both groups of countries, with a stronger effect observed in developing economies. Additionally, the Dumitrescu–Hurlin (2012) panel causality test reveals unidirectional causality from GDP growth, financial development, renewable energy, and energy use—though not from trade openness—to carbon emissions, supporting the growth hypothesis in the short term. Overall, the results highlight the important role of renewable energy and financial development in forming carbon emissions reduction strategies. The study provides valuable policy insights, especially for developing countries aiming to improve environmental sustainability.

The Impact of Sustainable Tourism Perception on Accommodation Preferences: A Study on Turks Living in Germany

Nihat AKBURAK — 2025-12-31

Sustainable tourism is essential for protecting environmental, economic, and cultural resources for future generations. Moreover, applying sustainability practices in accommodation businesses plays a key role in managing the long-term impacts of tourism. Türkiye welcomes millions of tourists every year, making it one of the major global destinations. Within this context, Turkish citizens living in Germany represent an important target group for the tourism industry due to their cultural ties and economic contribution. Therefore, this study aims to explore how Turks living in Germany perceive sustainability when they return to Türkiye for vacation.

Interviews were conducted with 20 participants, and the data were analyzed through content analysis. One notable finding indicates that participants, who demonstrate a high level of sustainability awareness in their daily lives in Germany, tend to largely overlook these values during their holidays in Türkiye. This behavior appears to be influenced by a sense of cultural comfort, the psychological relaxation associated with being on vacation, and the absence of strict social norms. Additionally, another significant finding reveals that participants primarily associate sustainability with environmental issues, while displaying limited awareness of its social and economic aspects.

Simultaneous Convergence and Divergence: A Global Generation Paradigm Perspective on Gen Z Work Values

Ümit Deniz İLHAN — 2025-12-31

This study explores Generation Z’s work values through the lens of the global generation paradigm, which argues that digitalization and cross-cultural interaction foster shared value clusters beyond national boundaries. A cross-cultural survey was conducted with 1,934 respondents (ages 18–26) from the USA, Germany, Japan, and Türkiye, representing diverse cultural contexts in Hofstede’s dimensions of individualism–collectivism and uncertainty avoidance. Work values were assessed using Lyons et al.’s (2010) 32-item scale across four dimensions: instrumental, cognitive, social, and prestige. Analyses (CFA, MANOVA, ANOVA, planned contrasts, ANCOVA) revealed a hybrid pattern of convergence and divergence. Cognitive values such as learning, development, and creativity were consistently emphasized across all countries, supporting the global generation paradigm. However, instrumental, social, and prestige values differed significantly: collectivist cultures (Türkiye, Japan) stressed security, belonging, and prestige, while individualist cultures (USA, Germany) prioritized autonomy and achievement. Gender and country × gender interactions showed no significant effects. These findings introduce the notion of “simultaneous convergence and divergence,” highlighting that generational values cannot be explained solely by age or cultural determinism. The study also offers practical guidance for multinational organizations in balancing global human resources strategies with local cultural specificities when managing Generation Z employees.

The Propagation Mechanism of Financial Stress in the Context of Global Crises

Zeycan YALÇINER — 2025-12-31

This study examines the dynamic relationship between the uncertainty indices of various Asian countries and the Kansas City Financial Stress Index (KCFSI) of the United States using cross-wavelet transform analysis and Toda-Yamamoto causality test between the period of 2008:01- 2025:02. The findings reveal significant in-phase coherence, indicating that financial stress in the US often precedes increases in economic uncertainty across Asia, particularly during global crises like the 2008 financial crisis and the COVID-19 pandemic. The results highlight the varying degrees of coherence and lead-lag relationships across countries, reflecting differences in economic structures and integration into global markets. These insights emphasize the need for stronger regional financial cooperation, proactive economic policies, and robust risk management strategies to mitigate the impact of external financial shocks. The study concludes with recommendations for future research, including the exploration of additional factors influencing financial stress transmission and the role of emerging financial technologies in global economic stability.

The Impact of ESG Score on Financial Performance: A Study on Banks Listed on the NASDAQ

Gökhan KILIÇ — 2025-12-31

This study investigates the impact of Environmental, Social, and Governance (ESG) scores on the financial performance of NASDAQ-listed banks. It examines whether ESG scores are associated with better financial performance, as measured by Return on Assets (ROA) and Return on Equity (ROE), between 2010 and 2021. In addition, the study aims to provide practical guidance for bank managers, investors, and policymakers on the strategic importance of ESG integration in the banking sector. In this study, a panel regression analysis was conducted using data on 74 banks with ESG scores. ROA and ROE are examined as dependent variables, and ESG scores are treated as the primary independent variable. ROA and ROE are significantly affected by ESG scores, implying that better financial results for banks are associated with higher levels of corporate social responsibility. Despite the low average ESG ratings in our sample, improving these ratings moderately improves profitability even for the low-rated banks included in our sample. In order to increase profits and gain a competitive advantage, banks may be wise to include environmental, social, and governance issues in their strategic plans. Investors should benefit from such ESG ratings when deciding on their investments. This study contributes to the growing literature on the financial effects of ESG performance by providing empirical evidence from a unique dataset of NASDAQ-listed banks. Despite the traditionally low emphasis on ESG in the banking sector, it provides new insights into the positive role that ESG integration can play in improving bank profitability.

Financial Literacy Among High School Students: An Empirical Baseline for the Türkiye Century Education Model

Ibrahim Yasar GOK — 2025-12-31

This study examines the level of financial literacy among high school students in Türkiye and investigates how these levels differ across school types, grade levels, and selected socioeconomic characteristics. The study was conducted in the province of Isparta and employed a structured survey that was conducted to 608 students attending six different types of public high schools. The findings indicate that students’ financial literacy levels are generally low, with comparatively higher scores observed in academically selective schools. Financial literacy is positively associated with parental education level and household income, while no statistically significant differences are found with respect to gender. Twelfth-grade students tend to outperform ninth-grade students; however, the magnitude of improvement across grade levels remains modest. In addition, a notable mismatch emerges between students’ self-assessments of their financial literacy and their objectively measured knowledge, pointing to limited awareness of their own financial competencies. Situated within the framework of the Türkiye Century Education Model, which defines financial literacy as a cross-disciplinary competency, these findings provide an empirical reference point for understanding existing student competencies and for informing the design and interpretation of financial literacy integration within secondary education.

The Problem of Ideological Approaches to Authoritarian Regimes: The Case of Hungary and Fidesz

İlteriş ERGUN — 2025-12-31

This study examines the ideological foundations of Viktor Orbán’s Fidesz Party, challenging prevailing interpretations that describe Hungary’s political transformation since 2010 as merely a case of pragmatic authoritarianism or electoral manipulation. While much of the literature attributes Fidesz’s repeated electoral success to institutional asymmetries and illiberal regime structures, this paper argues that the party’s endurance and popular legitimacy stem from the consolidation of a coherent ideological framework: nationalist conservatism. Drawing on recent scholarship and Fidesz’s intellectual networks, the study situates the Orban regime within a broader global movement that seeks to replace neoliberal universalism with communitarian and paternalistic values grounded in nation, family, and faith. It analyzes how the regime has developed an ideological synthesis—combining illiberal conservatism, civilizational ethnocentrism, and paternalist populism—that functions as a counter-hegemonic alternative to liberal democracy. By exploring the intellectual lineage from thinkers such as Roger Scruton and Yoram Hazony, the paper demonstrates that Hungary has become both the laboratory and exemplar of a new nationalist-conservative ideology shaping right-wing politics globally. Thus, Fidesz’s case illustrates the limits of ideologically neutral explanations of authoritarianism and underscores the need to reexamine the role of ideology in sustaining contemporary illiberal regimes.

Framing COP28: How Political Cartoons Interpreted Climate Politics and Global Environmental Conflicts

Mehmet Emin SATIR — 2025-12-31

This study examines how political cartoons framed the climate politics of the COP28 Summit held in the United Arab Emirates in 2023. Political cartoons are widely recognized as a significant form of political humor that can shape public understanding and extend the boundaries of political debate. Despite their growing use in environmental communication, there is limited research on how cartoons construct frames around global climate negotiations. To address this gap, the study analyzes 72 political cartoons using content analysis and framing analysis. The findings show that COP28 was predominantly framed through four themes—fossil fuel industry influence, greenwashing, political incompetence, and the climate crisis. These themes were further articulated through environmental, political, economic, and blame-oriented frames. The study contributes to the literature by demonstrating how political cartoons function as discursive tools that critique climate governance and highlight perceived inconsistencies in global climate politics.

African Tourists' Perceptions of Türkiye's Image: The Mediating Effects of TV Series and Destination Country Image

Muhammet Caner KAYA — 2025-12-31

This study examines the perceptions of African tourists visiting Türkiye by analyzing the structural relationships among country image, TV series, destination country image, and conative intentions. Data were collected from 254 African tourists who had previously visited Türkiye and analyzed using Structural Equation Modeling. Country image showed no significant direct effect on conative intentions; however, its total effect became substantial once the mediators were included. Both television series and destination country image mediated the relationship between country image and conative intentions, with destination country image exerting the stronger influence. All indirect paths were statistically significant. These findings highlight the central role of destination country image in translating national perceptions into behavioral intentions and the complementary, content-driven contribution of TV series. Practically, integrating cultural products with strategies that build destination country image can strengthen destination branding in developing contexts.

The Impact of Nuclear Energy on Environmental, Economic, and Agricultural Dynamics: New Evidence for More Sustainability

Gökhan AKAR — 2025-12-31

The extremes caused by climate change threaten the economic and agricultural future of nations. This research examined the impact of NE (nuclear energy) on CO₂, GDP and Agro-Production Indices (API) for 24 developed and developing countries. The results of the research showed that the variables are cointegrated in the long run. The estimated results of FMOLS and AMG revealed that the use of NE reduces CO₂ and increases environmental quality. In this context, our results show that NE contributes to environmental, economic and agricultural sustainability. We found that oil consumption negatively affects all API, and renewable energy (RE) consumption negatively affects agricultural and food production indices. Causality analyses showed that NE policies are compatible with environmental and RE policies. Therefore, the use of NE can play a crucial role in the transition to clean energy in research countries and in the adaptation of the agricultural sector to RE sources. In these countries, it is important to encourage policies that will reduce the dependence of the agricultural sector on fossil fuel consumption and reduce costs in the transition to clean energy sources in terms of food security and sustainable agriculture practices. The integration of nuclear energy into the agricultural sector can contribute to reducing input costs in the agricultural sector and reducing fluctuations and volatilities in food prices. In addition, the continuity of energy supply, technological innovation and infrastructure investments provided by nuclear energy can play a key role in the transition to clean energy and the achievement of the sustainable development goals of countries.

The Moderating Role of Conspicuous Consumption Tendency on the Effect of Love of Money on Investment Intention

Engin YÜCEL — 2025-12-31

In today’s consumer societies, money functions not only as an economic resource but also as a psychological and sociocultural symbol, shaping individuals’ attitudes toward both consumption and future-oriented financial behavior. Building on this perspective, the study empirically investigates how these meanings translate into investment-related decisions and how consumption-driven values interact with financial motives. The research was conducted using quantitative design with data collected through an online survey distributed via social media platforms. A convenience sampling method was employed, and the final sample consisted of 421 participants representing diverse demographic backgrounds. The love of money, conspicuous consumption, and investment intention were measured using validated scales widely employed in previous studies. A three-stage regression analysis revealed that love of money has a positive and significant effect on investment intentions. Individuals who perceive money as a source of motivation or wealth are more inclined to invest. However, higher levels of conspicuous consumption weaken this positive relationship, suggesting that status-oriented consumption values may reduce the role of economic rationality in investment decisions. These findings indicate that financial institutions should consider psychological and sociocultural factors when designing investment products. Moreover, financial literacy programs should incorporate socio-cultural dimensions to improve understanding of investor behavior.

A Bibliometric Analysis Using VOSviewer on the Concept of “Tax Privacy/Confidentiality” and Prominent Themes

Öznur AKYOL BULUT — 2025-12-31

This study conducts a bibliometric analysis of the concept of tax privacy using data from the Web of Science (WoS) database and analyzes those data with VOSviewer visualization software. The objective is to map the intellectual structure, thematic evolution, and research trends in the field of tax privacy, a niche yet increasingly relevant topic at the intersection of law, information systems, and fiscal governance. The analysis covers 401 publications indexed between 1972 and 2025, primarily in the Social Sciences Citation Index (SSCI), the Emerging Sources Citation Index (ESCI), and the Science Citation Index Expanded (SCIE). The Findings indicate a significant rise in scholarly output after 2000, with a sharp increase after 2020, reflecting the growing integration of digitalization and data protection into fiscal systems. Most of the studies were published in the fields of law (89), computer and information sciences (65), and economics (68). Co-authorship and citation network analyses reveal that Miltgen, Popovic, and Oliveira are the most cited, with 301 citations, whereas Burman and Leonard are the most productive and most collaborative. Keyword co-occurrence mapping highlights key research clusters centered on privacy, blockchain, security, cryptocurrency, data protection, e-government, and tax evasion, demonstrating the convergence between tax confidentiality and emerging digital technologies. The results underline the increasing importance of tax privacy as a multidisciplinary research field, linking technological innovation, legal design, and ethical data governance. The study provides a foundational map for future research into protecting taxpayer data in evolving digital tax ecosystems.

Fatigue Risk Management in the Logistics and Aviation Sectors: A Multi-Criteria Approach

Cemile ERDEN — 2025-12-31

Employees working in the logistics and aviation sectors are heavily exposed to fatigue risks due to challenging factors such as long working hours, irregular shift systems, high workload, and intense stress. Given the high-reliability nature of these industries, fatigue is not merely a health issue but a critical threat to operational safety and service quality. In this study, a hybrid Multi-Criteria Decision-Making (MCDM) approach was adopted to identify and analyze the main factors causing fatigue risk. The causal relationships among these factors were analyzed using the Decision Making Trial and Evaluation Laboratory (DEMATEL) method, while their relative significance levels were evaluated with the Best-Worst Method (BWM). Eight criteria were determined based on a comprehensive literature review and expert opinions, followed by a decision-making process involving 20 industry experts. According to the DEMATEL results, "K4-Task continuity," "K6-Physiological conditions," and "K7-Level of training and awareness" emerged as the primary causal factors, indicating that improvements in these areas trigger positive effects on other variables. Meanwhile, "K1-Workload intensity" and "K2-Shift schedule and working hours" were identified as result factors. Furthermore, the BWM results highlighted that "K5-Psychological stress level," "K2-Shift schedule and working hours," and "K1-Workload intensity" were the criteria with the highest weights. Consequently, this study provides a robust framework for practitioners to prioritize fatigue risk management strategies, thereby enhancing both employee well-being and operational safety.

Evaluation of Barriers to the Adoption of Technology in Sustainable Logistics by Dematel Method

Macide Berna ÇAĞLAR — 2025-12-31

Supply chain operations are conducted to achieve the goal of operational efficiency in an environmental perspective towards sustainability. Improving both employee safety and working conditions in the process of providing logistics services has become an important need in terms of social sustainability. Distribution and delivery can contribute to sustainable economic growth through the selection of transport modes that reduce costs. Technology investment is a critical issue for logistics service providers in terms of contributing to sustainability dimensions. However, there are many barriers to creating and implementing technological infrastructure for sustainable logistics activities. This research aims to examine these barriers. The barriers to the use of technology in sustainable logistics applications were identified through a literature review and the importance levels of these barriers were evaluated using multi-criteria decision-making analysis under expert opinion. DEMATEL method was used to determine the relative importance of the barriers and the effects of the barriers on each other. According to the findings obtained from the study, strategy recommendations have been developed to minimise the impact of these barriers.

Advantages, Disadvantages, And Policy Needs In The Circular Economy Transition: Evidence From Turkish Manufacturing Industry

Hilal KUVVETLİ — 2025-12-31

The circular economy is an economic sustainability model that aims to increase resource efficiency, minimize waste production, and extend the life cycle of products and materials. It is considered an opportunity for a radical social transformation that will decouple economic growth from virgin resource extraction and use, and carbon/resource-intensive industrial growth. This approach has the potential to provide both environmental, economic, and competitive advantages, especially in the manufacturing industry, which is highly dependent on resources. For this reason, the transition to the circular economy model has an important place in the macroeconomic and industrial policy agendas of various countries, especially the European Union (EU). Policy documents such as the EU's European Green Deal (EGD) and the Circular Economy Action Plan present many innovative policies and regulations within this framework. Circular economy has also gained more importance in Turkey's industrial policies, with the influence of strategies such as the EGD. Turkey makes approximately 50 percent of its exports to the European market. In this context, Turkey's large-scale exporting manufacturing industry companies are taking actions towards the circular economy. The aim of this study is to reveal the perceptions and predictions of large-scale Turkish manufacturing industry companies regarding the circular economy transition, their evaluations about the advantages provided by circular economy actions and their policy expectations towards the circular economy. Within the framework of the exploratory and descriptive structure of this study, qualitative research employed, and in-depth interviews were conducted with managers of 11 large-scale exporting manufacturing industry companies from 9 different manufacturing sectors who have knowledge and experience in the subject. Open and closed-ended questions were asked to the respondents regarding the research questions. In order to formulate the research questions, circular economy literature, which consists of theoretical and applied academic studies, policy documents of various countries and studies of international organizations were used. In the study, where all stages of the content analysis protocol were meticulously applied, the quantification of verbal data and graphical analysis were included. According to the findings of the study, where important and literature-compatible macroeconomic policy inferences were obtained, companies evaluate that the circular economy model is very important in terms of sustainable development and that the possibility of development is very high, arguing “the linear economy has no way to go”. Among the advantages that the circular economy model provides/will provide to companies, economic and financial factors and compliance with regulations stand out. The most necessary policy actions were to establish a clear and strong regulatory framework based on data obtained from the field and to increase the demand for circular products and production by increasing the public interest and awareness towards circularity. The circular economy model is seen important in terms of international activities and reputation rather than its environmental and social advantages and is considered a strategic priority in terms of international competitiveness.