This study examines African tourists' perceptions of T & uuml;rkiye by modeling the relationships among country image, engagement with Turkish TV series, destination country image, and conative intentions. African tourists were chosen because they represent a growing yet under-researched long-haul market for T & uuml;rkiye and offer a useful context to test media-driven mechanisms. Data were collected from 254 African tourists with prior visits to T & uuml;rkiye and analyzed using Structural Equation Modeling. Conative intentions refer to the action-oriented component of attitude, namely intentions to revisit and recommend. Country image had no significant direct effect on conative intentions; however, its total effect became substantial when the mediators were included. Both TV series and destination country image significantly mediated the country image-conative intentions link, with destination country image exerting the stronger influence; all indirect paths were significant. The study's originality lies in specifying and testing TV series as a cultural-product mediator alongside destination country image. Practically, DMOs should integrate screen-content and branding by linking series narratives and locations to campaigns, developing screen-tourism itineraries with tour operators and guides, and aligning hospitality and airline promotions with culturally resonant messages for African markets.
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, suggesting that banks with higher levels of corporate social responsibility tend to achieve better financial results. Despite the low average ESG ratings in our sample, moderately improving these ratings can lead to a moderate increase in profitability, even for the low-rated banks included. 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 offers new insights into the positive role that ESG integration can play in improving bank profitability.
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's 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 systematize 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. The novelty of the study lies in practical comparison of project management methodologies in construction industry based on the specifics and environment of projects.
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, T & uuml;rkiye. 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.
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 28 May 2025, using the "all fields" search criterion. A total of 191 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 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 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.
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 T & uuml;rkiye - 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 among travelers.
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 contrast 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 future suggestions.
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.
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%.
As Feyerabend 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 World of Accounting Science and the Journal of Accounting and Finance, have been analyzed in detail. The results revealed that most of the studies were in the field of finance. Methodologically, empirical studies predominated, and quantitative methods were used more frequently. It has been concluded that there are more context-embedded studies, but context-specific studies have not been conducted.
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, "C4-Task continuity," "C6-Physiological conditions," and "C7-Level of training and awareness" emerged as the primary causal factors, indicating that improvements in these areas trigger positive effects on other variables. Meanwhile, "C1-Workload intensity" and "C2-Shift schedule and working hours" were identified as result factors. Furthermore, the BWM results highlighted that "C5-Psychological stress level," "C2-Shift schedule and working hours," and "C1-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.
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.
This study examines the ideological foundations of Viktor Orb & aacute;n'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 scholarships 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-those 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.
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.
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.
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 T & uuml;rkiye. 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.
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. T & uuml;rkiye 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 T & uuml;rkiye 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 T & uuml;rkiye. 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.
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.
This study investigates the mediating roles of Generation Z employees and tenure in the relationship between traditional management behavior and job satisfaction within the hospitality industry. As Generation Z enters the workforce, particularly 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. Drawing from a cross-sectional survey of 612 hotel employees from Generation Z in T & uuml;rkiye, 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 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 generationally diverse workplace.
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.
