2025-12-31
Hakan Özkan
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.
2025-12-31
Betül Sarı Aksakal
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.
2025-12-31
Ebru TÜZEMEN, Mihriban COŞKUN ARSLAN
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.
2025-12-31
Emrah BAŞARAN
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.
2025-12-31
Cengiz GÜNEY, Mehmet Zeki KONYAR, Abdulvahap AKINCI, Tolga ALA, Okan ALKAN
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
2025-12-31
Hilal KUVVETLİ
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.
2025-12-31
Nuray ATSAN, Janset ÖZEN-AYTEMUR, Onur DİRLİK
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.
2025-12-31
Ali KOÇAK
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.
2025-12-31
Tuba ŞAHİN ÖREN, Veli Erdinç ÖREN
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.
2025-12-31
İlteriş ERGUN
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.
2025-12-31
Öznur AKYOL BULUT, Ramazan GÖKBUNAR
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.
2025-12-31
Alperen ÇIKIKCI, Seçil SİGALI
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.
2025-12-31
Mümin Volkan KALE, Eymen GÜREL
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.