Research collection
228 publications
JOURNAL ARTICLEMurad Ahmed Aliyi
Bussecon Review of Social Sciences · 2026
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The current developments of geopolitical rivalry, pandemic disruptions, and techno-nationalism have led to a fundamental reconfiguration of the global economic order, creating strategic imperatives for the multinational enterprises (MNEs) that go beyond the traditional internationalization theory. This paper aims to contribute to the literature with a systematic review of the adaptation process of MNEs in the time of geopolitical fragmentation and deglobalization. We used PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) methodology to screen 200 initial records from Web of Science, Scopus, ScienceDirect, and JSTOR databases, resulting in 47 peer-reviewed articles, mostly published in the last eight years (2018–2026), and a few seminal articles from the past 30 years of international business studies. The analysis of our themes indicates that there are six main strategic response clusters: (1) reconfiguration of the supply chain, including reshoring, nearshoring, and friend-shoring; (2) geopolitical risk management via real options and diversification; (3) a renewed focus on regionalization over global integration; (4) digitalization as a strategic buffer; (5) nonmarket strategies, such as political adaptation and lobbying; and (6) de-internationalization, including staged divestment. We combine these themes into an integrative conceptual framework by integrating the EDGES themes (Economic Systems, Digital Disruptions, Geopolitical Fracture, Environmental Sustainability, and Socio-Cultural Ideology) with firm-level dynamic capability responses and performance outcomes. We find certain gaps that are of critical importance: lack of micro-level empirical evidence, lack of MNE perspectives from the emerging markets, and limited integration of artificial intelligence and geopolitics. The review contributes to the international business theory and provides practical guidelines for the management of MNEs in an increasingly fragmented world economy.
DOI 10.36096/brss.v8i3.1690N/A Crossref citations0 OpenAlex citations
JOURNAL ARTICLEAbdullai Mohammed · Tamer Aksoy
Bussecon Review of Social Sciences · 2026
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This study aimed to examine the impact of the internal control system (ICS) on the performance of publicly traded Ghanaian commercial banks, within the context of the core components of the COSO integrated ICS. Accordingly, the study investigated employees' perceptions of the impact of the ICS components on financial performance-FP and non-financial performance-NFP and whether a significant relationship exists between these perceptions. In the study, the core components of the COSO’s ICS (control environment, risk assessment, control activities, information-communication, monitoring) were considered as independent variables, while FP and NFP of the banks were considered as the dependent variables. In line with the study's objective, the hypotheses were designed as follows: H1: The ICS has an impact on the FP. H2: The ICS has an impact on the NFP. Methodologically, a descriptive online survey method was used to collect data. The survey was sent to 113 managers and employees working in the internal control and audit departments of 23 listed Ghanaian banks, and 73 employees, representing 64.6%, provided voluntary feedback. Data were analyzed using SPSS-25. The survey, which was suitable for a 5-point Likert scale, included statements regarding COSO internal control components and FP and NFP. The study revealed that there were no differences in FP among the ICSs but there were differences in NFP among the ICS. The study concluded a statistically significant relationship between the ICS and FP overall. Additionally, compared to other components whose impact on FP was limited, the COSO Information-Communication component indicated the highest significant relationship with FP and the greatest positive impact, while the control activities component had an inverse effect on FP. Furthermore, the study also revealed a significant overall relationship between the ICS and NFP. In addition, compared to other components whose impact on NFP was much more limited, the COSO Information-Communication component showed the highest significant relationship with NFP and the highest positive impact on NFP. This study is considered to contribute to the literature and to investors, shareholders, policymakers, etc., by examining all factors together, such as the impact of COSO internal control components on FP and NFP, and the internal control and audit department staff at the headquarters and branches of listed Ghanaian commercial banks.
DOI 10.36096/brss.v8i2.14140 Crossref citations0 OpenAlex citations
JOURNAL ARTICLETuğba Ortay Baykal
International Journal of Research in Business and Social Science · 2026
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This study examines the magnitude, timing, and persistence of export gains from Turkey’s regional trade agreements (RTAs), addressing why previous studies found null effects despite extensive preferential liberalization. A structural gravity framework analyzes Turkey’s bilateral exports to over 160 partners (1996–2020) using PPML estimation with country-pair fixed effects. Dynamic RTA indicators capture anticipation and phased-in effects over twelve years, while time-varying border coefficients isolate policy effects from globalization trends. RTAs generate large, persistent export gains that accumulate gradually rather than immediately. Cumulative effects reach 815 percent over twelve years without globalization controls, or 102 percent when secular trends are absorbed, both of which are economically substantial. The absence of anticipation effects validates causal interpretation. Trade agreements function as medium- to long-term integration instruments. Policy continuity and complementary domestic reforms amplify RTA benefits. This study provides the first comprehensive dynamic assessment of Turkey’s RTA effects within a structural gravity framework, resolving puzzling null findings from earlier specifications and establishing bounds on policy-attributable export gains.
DOI 10.20525/ijrbs.v15i3.49030 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEMehmet Emin Sahin · Merve Sahin · Umaal Khan
Bussecon Review of Social Sciences · 2026
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The integration of Big Data, Artificial Intelligence (AI), Machine Learning, the Internet of Things, Cloud Computing and Cybersecurity into aviation – is reshaping how airlines and Maintenance, Repair and Overhaul (MRO) organisations create value, yet evidence on the gap between digital potential and at-scale implementation remains fragmented. This study examines how Aviation 4.0 technologies affect aviation operations, with a particular focus on MRO. A qualitative, mixed-methods design combines a systematic literature review, secondary evidence from an industry MRO digital survey, five semi-structured expert interviews (sales, data science, MRO operations, R&D innovation, and technology-provider management), and two technical case studies (neural networks for aircraft retirement and an AI-based digital twin for a Power Electronics Cooling System). Findings reveal that predictive maintenance is the dominant digital priority (prioritised by 56% of respondents), yet only 6% of MROs have scaled digital and analytics across the enterprise; over 80% cite data limitations and more than 70% cite organisational resistance as barriers. Field implementations in a focal MRO produced substantial measurable value, including $4.2M annual savings from an in-house planning platform and $6M additional revenue from an integrated quote-to-contract system. The study triangulates concept, practice and market evidence in a single crosswalk, clarifying where the Aviation 4.0 promise has materialised and where the principal barriers persist. Practically, this study provides MRO executives and policymakers with an evidence-based roadmap mapping conceptual potentials to realised implementations.
DOI 10.36096/9m4182420 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEMerve Sahin · Selim Zaim · Ibrahim Bague · Ali Reza Ghezel
Bussecon Review of Social Sciences · 2026
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Arising carbon emissions and accelerating industrialization have intensified concerns regarding sustainable development in emerging markets. This study examines whether innovation functions as a direct mechanism for decarbonization and whether innovation-driven environmental dynamics follow the Environmental Kuznets Curve (EKC) framework. Using panel data from emerging market economies over the period 2000–2020, the study applies fixed-effects estimation techniques to investigate both the linear and nonlinear effects of innovation on CO₂ emissions. Innovation is measured through research and development (R&D) expenditure, while industrialization, urbanization, trade openness, financial development, and ICT indicators are incorporated as control variables. The findings demonstrate that innovation significantly reduces CO₂ emissions, suggesting that technological advancement supports environmental sustainability through cleaner production systems and efficiency-enhancing mechanisms. However, the analysis does not support the existence of an innovation-driven EKC, as the nonlinear innovation term remains statistically insignificant. The study contributes to environmental sustainability literature by extending the EKC framework beyond conventional income-centered explanations and positioning innovation as a direct decarbonization mechanism in emerging economies. The findings further provide practical implications for policymakers seeking to accelerate low-carbon transitions through innovation-oriented industrial and technological policies.
DOI 10.36096/1f4qh8030 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEMerve Sahin · Kahraman Susleyici · Selim Zaim · Talha Harcar
Bussecon Review of Social Sciences · 2026
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The airline industry faces persistent profitability pressure stemming from high fixed costs, intense competition, and macroeconomic volatility. Since the entry of low-cost carriers (LCCs), ancillary revenue—defined as income generated from services and products supplementary to the core ticket—has evolved from a peripheral activity into a strategic financial pillar for both full-service and low-cost airlines. This study investigates the determinants of passenger willingness to pay (WTP) for à la carte ancillary services and identifies behavioural and demographic profiles that predict purchase frequency. Using a survey of 254 air travellers and a multi-method statistical approach (Chi-square tests, Mann–Whitney U tests, and Kruskal–Wallis with Bonferroni-corrected pairwise comparisons), six hypotheses are tested. The results demonstrate that (i) passengers familiar with à la carte services allocate significantly larger travel budgets to such services (p < .05); (ii) frequent travellers (>5 flights/year) are significantly more likely to purchase à la carte services (χ² = 8.44, p < .01); (iii) frequent-flyer programme (FFP) members purchase ancillary services at substantially higher rates (χ² = 9.70, p < .01); and (iv) contrary to common managerial intuition, short-haul passengers purchase à la carte services more frequently than long-haul passengers (χ² = 4.51, p < .05). Wi-Fi access is valued across all age cohorts without statistically significant differences. The findings extend the revenue management literature by empirically validating familiarity and loyalty-programme membership as the strongest behavioural predictors of à la carte WTP, and offer actionable guidance for targeted personalisation, segmentation, and dynamic pricing strategies. Implications for machine-learning-driven ancillary recommendation systems are also discussed in light of recent advances in offer management (2022–2025).
DOI 10.36096/yfgcqz220 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEMustafa Ondas · Tamer Aksoy
International Journal of Research in Business and Social Science · 2026
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This study mainly aimed to examine the impact of university students' purchasing tendency from e-commerce sites and demographic characteristics on student satisfaction through the example of a leading foundation research university in Türkiye. In the study, it was investigated whether there was a significant difference between students' purchasing tendencies from e-commerce sites and student satisfaction. It was also investigated whether there was a significant difference between demographic characteristics and student satisfaction. Methodologically, a descriptive online survey method including a questionnaire was applied to collect data. The survey was responded by 240 randomly selected students. The data were analyzed with SPSS-26. The study concluded that there was no significant difference between the average daily time spent on the internet and the type of device used to connect to e-commerce sites, which are among the criteria reflecting the tendency to purchase from e-commerce sites, and student satisfaction whereas there was a significant difference between the number of products purchased through e-commerce sites and student satisfaction. Furthermore, it was revealed that there was no significant difference between demographic characteristics such as gender, marital status, education and monthly income and student satisfaction, whereas there was a significant difference between age and student satisfaction. Accordingly, it was indicated that the difference in terms of age was especially in favor of students in the 22-25 age group. It is thought that the study will contribute to the literature by examining the impact of university students' purchasing tendency from e-commerce sites and demographic characteristics on student satisfaction, together with the example of a leading foundation research university. The study is limited by the selected sample foundation research university, the number of students responded, survey questions-answers, the applied statistical analysis methods and tests. Therefore, in order to reach more general results, it is suggested to expand the studies with more diverse and larger numbers of foundation research universities, students, survey questions and statistical methods.
DOI 10.20525/ijrbs.v14i10.48770 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEEslem Comert · Tamer Aksoy
International Journal of Research in Business and Social Science · 2026
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This study mainly aimed to examine the impact of the COSO’s internal control system components (Control Environment, Risk Assessment, Control Activities, Information-Communication, Monitoring) on corporate governance principles (justice, transparency, accountability and responsibility) through the example of a leading educational foundation in Türkiye. In the study, it was investigated whether there was a significant relationship between the perceptions of employees regarding the effects of the internal control system components on corporate governance. It was also investigated whether these perceptions differed according to demographic characteristics such as gender, age, education, length of service, position. Methodologically, a descriptive online survey method including a questionnaire was applied to collect data. The survey was sent to 234 participants in different departments and positions working in the foundation, and 197 employees responded. The data were analyzed with SPSS-22. The survey, which was suitable for a 5-point Likert scale, included statements regarding demographic characteristics and COSO’s main internal control components and corporate governance principles. The study concluded that all COSO components have a significant and positive relationship with corporate governance principles. In addition, a stronger relationship was revealed between transparency and accountability principles and internal control components compared to others. Furthermore, it was indicated that these perceptions differed according to demographic characteristics. While significant differences were found in perceptions according to demographic characteristics such as gender, age and position, no differences were found according to education and working years criteria. The study is considered to contribute to the literature because it is the first study to examine the impact of the main COSO internal control components on corporate governance principles, together with the example of a leading educational foundation. The study is limited by the selected sample educational foundation, the number of respondents, survey questions-answers, the applied statistical analysis method and tests. Therefore, in order to reach more general results, it is suggested to expand the studies with more diverse and larger numbers of educational foundations, employees, survey questions and statistical methods.
DOI 10.20525/ijrbs.v14i10.48520 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEMurad Ahmed Aliyi
International Journal of Research in Business and Social Science · 2026
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The study examines concerns regarding Islamic finance legislation in Ethiopia. Using a qualitative method, the study investigated the current legal and regulatory frameworks regarding Islamic finance and the challenges facing Islamic financial institutions in the country. In the study we conducted semi-structured interviews with 23 respondents, including executives, boards of directors, regulators, managers, shariah board members, and legal scholars familiar with the country's laws. The study's findings indicate an urgent necessity for an inclusive and robust legal structure specifically designed for the unique characteristics of Islamic financing. Enhanced supervisory oversight is essential for ensuring adherence to Sharia principles. Furthermore, the research findings demonstrate how important it is to set up a separate supervisory body within the National Bank of Ethiopia to keep an eye on Islamic financial institutions. Lastly, the study highlights the significance of having qualified professionals and Sharia scholars in Islamic financing. Integrating Islamic finance education into universities can enhance capacity-building for regulators, scholars, and finance professionals.
DOI 10.20525/ijrbs.v14i10.48090 Crossref citations0 OpenAlex citations
JOURNAL ARTICLETugba Ortay Baykal · Elif Guneren Genc
International Journal of Research in Business and Social Science · 2026
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The findings underscore the significance of institutional stability and macro-financial predictability in maintaining export performance in volatile emerging economies. Enhancing regulatory quality, bolstering macro-financial stability, and augmenting enterprises' capacity to manage risk will facilitate more robust export results. Incorporating institutional and financial frictions directly into gravity models offers a more accurate framework for policy assessment. This research employs a structural gravity model, estimated using Poisson pseudo maximum likelihood, to analyse Turkey's bilateral export flows to 164 partner nations from 1996 to 2020. Political stability and exchange rate volatility are integrated as time-varying institutional and financial frictions. Indices of economic scale, geographical distance, and remoteness are incorporated to maintain alignment with structural gravity theory. The political stability of destination nations is a crucial positive factor influencing Turkish exports and signifies the existence of a governance premium. Exchange rate fluctuation exerts a sustained adverse impact, diminishing the anticipated advantages of nominal depreciation. Visual data indicates two consistent behavioural tendencies. Exporters are increasingly venturing into politically risky countries; yet, long-term export growth is constrained by institutional inertia and robust network dependencies. The findings indicate that institutional reliability and macro-financial predictability are crucial for maintaining export performance in volatile emerging economies. Enhanced regulatory quality, greater macro-financial stability, and superior firm-level risk management are essential for achieving more resilient export outcomes. Incorporating institutional and financial frictions directly into gravity models offers a more accurate framework for comprehending trade dynamics and formulating effective policies.
DOI 10.20525/ijrbs.v14i9.46140 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEAdnan Tekneci · Tamer Aksoy
International Journal of Business Ecosystem & Strategy · 2026
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This study mainly aimed to examine the impact of the effectiveness of the internal control system on store performance through the example of D&R Store in the retail media sector in Türkiye. In the study, it was investigated whether the effectiveness of the internal control system has a significant and positive effect on the perception of store performance through the COSO internal control components. It was also investigated whether these perceptions differed according to demographic characteristics. Methodologically, a descriptive online survey method including a questionnaire prepared in accordance with the 5-point Likert scale was used to collect data. 302 employees responded to the survey included statements regarding demographic characteristics and COSO’s main internal control components. The data were analyzed with SPSS-22. The study concluded that all COSO internal control components (control environment, risk assessment, control activities, information-communication, monitoring) have a positive and significant effect on store’s performance perception. Furthermore, the study revealed that these perceptions differed according to demographic characteristics. While statistically significant differences in perceptions were found according to demographic characteristics such as gender, job position, and years of professional experience, no significant differences were found based on demographic criteria such as age and educational level. The study is considered to contribute to the literature because it is the first study to investigate the impact of the effectiveness of the COSO internal control system components on store performance together with the example of D&R Store in the retail media sector. The study is limited by the selected sample store, number of participants, survey questions-answers, the applied statistical analysis methods and tests. Therefore, in order to reach more general results, it is suggested to expand the studies with more diverse and larger numbers of stores in the retail media sector, employees, survey questions and statistical methods.
DOI 10.36096/ijbes.v7i6.11440 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEGonul Akin · Erkut Altindag
Bussecon Review of Social Sciences · 2025
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In today's competitive business landscape, organizations constantly seek strategies to enhance their market position and profitability. One of the pivotal inquiries that many industry experts and scholars are delving into is: How do cost leadership, service innovation, and customer value creation influence business performance? Cost leadership, often seen as a way to gain a competitive edge through operational efficiency, might offer immediate financial benefits. Given the frequent economic challenges, it has become increasingly crucial for hotel businesses to embrace strong competitive and marketing strategies. The hospitality sector, particularly susceptible to the ramifications of such crises, has long been scrutinized to discern the strategic measures they employ during turbulent times. This empirical investigation, encompassing insights from 437 industry professionals, underscores that initiatives centered on corporate service innovation yield a direct and favorable augmentation in organizational performance. However, the study found inconclusive evidence regarding the mediating impact of value creation through customer engagement.
DOI 10.36096/brss.v7i1.7201 Crossref citations1 OpenAlex citations
JOURNAL ARTICLEYeter Uslu · Busra Sevim · Selenay Koc · Sefer Aygun
Bussecon Review of Social Sciences · 2025
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There has been an increase in the elderly population worldwide in recent years. This situation creates some needs both at individual and social level. In particular, elderly individuals need support in carrying out their daily activities. Therefore, elderly care centers are seen as an important supporter in this respect. This study aims to identify the criteria affecting the selection of elderly care centers and prioritize them with SWARA method. The SWARA method was used to weight the criteria affecting the selection of elderly care centers in order of priority. Eight criteria identified through literature review were evaluated by five experts experienced in the relevant field. The experts evaluated the criteria by ranking them according to their importance and the final prioritization was carried out by taking the geometric mean of the evaluations. According to the results of the analysis, the most important factor affecting the selection of an elderly care center was the Quality-of-Life Comfort and Service with a weight of 22%. This was followed by Financial Status with 20%, Health Services with 16%, and Professional Staff with 13%. Location and Transportation criterion was determined as the least important factor with a weight of 0.7%. The fact that life comfort and service quality have the highest weight indicates that elderly individuals expect a quality and comfortable living environment. The results obtained from the study show that policies for elderly care homes should be organized in a way that aims to increase the comfort of living, improve service quality, ensure economic accessibility and ensure the sustainability of health services.
DOI 10.36096/brss.v7i1.7551 Crossref citations1 OpenAlex citations
JOURNAL ARTICLEErkut Altindag · Ozge Gul
Bussecon Review of Social Sciences · 2025
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The study aims to investigate the extent to which the concepts of social innovation and talent management will affect the innovation performance of enterprises as a result of the literature studies on the concepts of social innovation and talent management in family businesses in the Marmara Region. A questionnaire consisting of 78 questions was applied to the employees of small, medium and large-sized family businesses operating in the Marmara Region. A total of 460 questionnaires were evaluated. SPSS program was used for the survey results and the answers were analyzed by reliability analysis, factor analysis, correlation analysis and regression analysis methods. With the analysis study, the impact of social innovation and talent management on innovation performance was tried to be determined. As a result, it has been determined that there is a significant relationship between talent management practices and innovation performance. In other words, it has been determined that talent management is a strong factor in increasing the innovation performance of enterprises. In addition, no effect of social innovativeness on innovation performance was observed. In the light of the findings, the results of the research are discussed and recommendations are presented for both managers and academicians.
DOI 10.36096/brss.v7i1.7721 Crossref citations1 OpenAlex citations
JOURNAL ARTICLEFatima Ali · Umit Hacioglu · Melike Zehir
Bussecon Review of Social Sciences · 2025
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This study explores the influence of digital marketing strategies on brand loyalty among young airline passengers, specifically targeting Millennials and Gen Z individuals aged 18-35 years old. With the increasing reliance on digital channels such as social media, email marketing, and search engine marketing, it is crucial to understand how these strategies impact the customer-brand relationship, brand trust, and ultimately, brand loyalty. The research employs a quantitative approach, gathering data from 230 participants who are frequent users of digital platforms and have recent travel experiences with airlines. The findings reveal that social media marketing has the most significant impact on the customer-brand relationship, followed by email and search engine marketing. Additionally, the study confirms that brand trust acts as a critical mediator between digital marketing activities and brand loyalty. These results highlight the importance of tailored digital marketing strategies for airlines aiming to engage and retain young passengers in a highly competitive industry.
DOI 10.36096/brss.v7i1.7992 Crossref citations1 OpenAlex citations
JOURNAL ARTICLEAlexander Plaikner · Marco Haid · Marcus Tänzel · Hüseyin Yağızhan Kol
International Journal of Business Ecosystem & Strategy · 2025
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This paper examines the impact of selected variables on the value creation of tourism enterprises in Western Austria (Salzburg, Tyrol, and Vorarlberg) with the objective of developing an insolvency prediction model for Alpine tourism businesses. This study specifically highlights practical applications for business owners, policymakers, and financial institutions, providing strategies to mitigate bankruptcy risks in the tourism sector. The objective of this study is to address existing gaps in the literature regarding the early detection of insolvency in the tourism sector, particularly in German-speaking regions. To this end, a hybrid analytical method is employed, combining quantitative statistical approaches with sector-specific contextual analysis. A dataset comprising tourism firms was divided into two groups, namely solvent and insolvent, with a view to identifying significant explanatory variables influencing insolvency risks. The primary findings indicate that enterprise size, company age, and debt levels (as indicated by the equity ratio) are significant risk factors for insolvency. Furthermore, the results suggest that small and medium-sized enterprises (SMEs) are particularly vulnerable to financial crises. Finally, the findings demonstrate that macroeconomic structures and sectoral effects significantly impact insolvency probabilities. These findings emphasise the necessity for the development of early warning systems that are tailored to the specific requirements of SMEs in Alpine tourism.This research is particularly pertinent in light of the rising insolvency rates in the tourism industry and the lack of comprehensive official statistics, which impede effective crisis management. By addressing these challenges, the study contributes to the development of targeted risk management and intervention strategies to enhance the resilience of tourism enterprises in the region.
DOI 10.36096/ijbes.v7i1.7160 Crossref citations0 OpenAlex citations
JOURNAL ARTICLEZüleyha Afra Beder · Aygul Donmez-Turan
International Journal of Business Ecosystem & Strategy · 2025
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Artificial intelligence (AI) is a rapidly developing technological development that helps individuals in many areas. However, this progress is met with different reactions from individuals. The paper aims to investigate the associations among the concepts of spiritual intelligence, intolerance of uncertainty and AI anxiety. Furthermore, mediating role of intolerance of uncertainty on the relationship between spiritual intelligence and AI anxiety is another aim to examine in this study. In order to measure the mentioned variables, data was collected from 382 white-collar employees using survey method. We conducted explanatory and confirmatory factor analyses to control validity, and Crombach Alpha values to control reliability of the scales. Findings represented that each scale was valid and reliable. After that measurement model and structural equation modelling was conducted for model testing. The results represented the significant relationship between spiritual intelligence and intolerance of uncertainty, between uncertainty tolerance and AI anxiety (also its dimensions). In addition, findings showed that intolerance of uncertainty fully mediates the relationship between spiritual intelligence and learning of AI anxiety, also between job replacement of AI anxiety. Furthermore, results presented that intolerance of uncertainty partially mediates the relationship between spiritual intelligence and sociotechnical blindness and configuration of AI anxiety.
DOI 10.36096/ijbes.v7i1.7223 Crossref citations3 OpenAlex citations
JOURNAL ARTICLEYa Neneh Awe · Umit Hacioglu · Melike Zehir
International Journal of Business Ecosystem & Strategy · 2025
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Industry 4.0 technologies have optimized efficiency and effectiveness through the manufacture of sophisticated products and services, which result in enhancement of operations, improvement in safety, time, and cost-saving, and have revolutionized operations in almost all industries and have tremendously transformed the aviation sector. This study aims to examine the passenger travel experience with the implementation of e-services before, during, and after trips, from ticket bookings, self-check-in, smart boarding, in-flight services to baggage tracking after flight. Furthermore, the study seeks to identify the modern technologies with which air passengers are familiar or actively use, and to analyze the factors that influence their acceptance of these e-services. A research model was developed based on the extended Unified Theory of Acceptance and Use of Technology (UTAUT2) and modified to suit the objectives of this study. The study objectives were achieved through a survey, a self-administered online questionnaire from 253 air passengers was obtained, and data was analyzed using SPSS 25 software. The results reveal that performance expectancy, price-value, hedonic motivations, perceived benefits and habit have a positive significant influence on behavioral intention, while social influence, perceived challenges, facilitating conditions and effort expectancy were not supported. The results of the study give insights into how different passengers, different age groups, different geographical locations, and different technological maturity perceive such implementations. This will provide policymakers ideas on how to better manage and enhance e-services.
DOI 10.36096/ijbes.v7i1.7932 Crossref citations2 OpenAlex citations
JOURNAL ARTICLEAykut Camci · Tamer Aksoy
Bussecon Review of Social Sciences · 2025
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This study mainly aimed to investigate the impact of seasonal changes on media advertising revenues (AR) in R environment through a visual-print media company example. So, the study primarily aimed to examine whether visual, print and internet ARs were affected by seasonal change. The study also aimed to indicate the trends of visual/ print/ and internet ARs over time in the light of seasonality. Furthermore, it was also aimed to make AR estimates for the next year with the best performing methods covering ARIMA and ETS. Methodologically, R programming language and its libraries were used together with ARIMA and ETS time series models. The data set consisted of a monthly ARs series consisting of 180 rows covering the period between January/2007-December/2021 and having a sufficient number of observations for the application of the models. Data were analyzed with R and next year’s forecasts were done with ARIMA and ETS. The study revealed that all AR types were affected by seasonal changes in the specified period and included seasonality, i.e. specially in the summer months. Additionally, it was observed that AR types have different trends despite containing seasonality. The study found that visual ARs denoted a slight downward trend including seasonality during the period. It was also indicated that print ARs reflected a very rapid and drastic downward trend covering seasonality. The study also revealed that internet ARs showed a very rapid and sharp upward trend compared to the other two AR types despite having seasonality. Furthermore, taking into account the calculated error metrics, it was found that the ARIMA model showed the best estimation performance in both i.e. visual and internet ARs. On the other hand, the ETS model indicated the best estimation performance in print ARs. Accordingly, estimations of the visual/print and internet ARs for the next year were made with the best performing methods. It was pointed out that estimated ARs included seasonality in the summer months and revealed similar results to the previous trends based on historical data.
DOI 10.36096/brss.v6i4.7593 Crossref citations3 OpenAlex citations
JOURNAL ARTICLEMuhammet Kayisi · Tamer Aksoy
Bussecon Review of Social Sciences · 2024
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This study mainly aimed to examine the perceptions of Accounting Professionals-APs (Certified Accountant, Certified Public Accountant, Sworn-in Certified Public Accountant) working in Istanbul on accounting culture and fraudulent financial reporting. It also aimed to investigate whether there is a significant relationship between APs’ perceptions of accounting culture and fraudulent financial reporting, and whether these perceptions differ according to demographic characteristics. Methodologically, a descriptive online survey method covering a questionnaire was applied to collect data. The sample consisted of 314 APs operating in Istanbul. Data were analyzed with SPSS-22. The study revealed that there is a significant relationship between the perceptions of APs on accounting culture and fraudulent financial reporting. It also indicated that these perceptions differ according to demographic characteristics. In the light of subvalues of accounting culture, the perceptions of “The Flexibility of Accounting Culture versus Uniformity” and Professionalism versus Status quo” vary according to the gender. In this respect, it was determined that female professionals exhibited more professionalization and uniformity tendencies than men, while male professionals exhibited more flexibility and status quo tendencies compared to women. Furthermore, it was understood that other demographic characteristics (age, years of service, education level, title, number of clients) are not effective variables on the accounting culture perception. On the other hand, it was found that the perceptions of APs on fraudulent financial reporting differ according to demographic characteristics (such as gender, age, years of service and title), however, it does not differ according to the number of customers and education level. In other words, those characteristics do not have any effect on the perception of fraudulent financial reporting.
DOI 10.36096/brss.v6i3.7183 Crossref citations3 OpenAlex citations