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This study examines the ethical beliefs of Turkish consumers using a modified version of the Muncy-Vitell Consumer Ethics Scale (CES). Turkey’s ethical climate faces challenges such as copyright violations, environmental pollution, deceptive advertising, unsafe products, bribery, and ethical misconduct in business and politics. Focusing on frequent purchasers, the research assesses consumer ethics in shopping behaviors. While prior studies suggest some Turkish consumers engage in unethical practices, this study reveals a heightened sensitivity toward unethical behavior among respondents. Given Turkey’s status as a Muslim-majority country, the influence of Islamic ethical principles on consumption patterns warrants deeper investigation. The findings contribute to understanding how cultural and religious values shape consumer ethics in emerging markets, offering insights for policymakers and businesses aiming to promote ethical consumption.

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.