International Journal of Contemporary Economics and Administrative Sciences
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Fatigue Risk Management in the Logistics and Aviation Sectors: A Multi-Criteria Approach
Full text linkEmployees working in the logistics and aviation sectors are heavily exposed to fatigue risks due to challenging factors such as long working hours, irregular shift systems, high workload, and intense stress. Given the high-reliability nature of these industries, fatigue is not merely a health issue but a critical threat to operational safety and service quality. In this study, a hybrid Multi-Criteria Decision-Making (MCDM) approach was adopted to identify and analyze the main factors causing fatigue risk. The causal relationships among these factors were analyzed using the Decision Making Trial and Evaluation Laboratory (DEMATEL) method, while their relative significance levels were evaluated with the Best-Worst Method (BWM). Eight criteria were determined based on a comprehensive literature review and expert opinions, followed by a decision-making process involving 20 industry experts. According to the DEMATEL results, "K4-Task continuity," "K6-Physiological conditions," and "K7-Level of training and awareness" emerged as the primary causal factors, indicating that improvements in these areas trigger positive effects on other variables. Meanwhile, "K1-Workload intensity" and "K2-Shift schedule and working hours" were identified as result factors. Furthermore, the BWM results highlighted that "K5-Psychological stress level," "K2-Shift schedule and working hours," and "K1-Workload intensity" were the criteria with the highest weights. Consequently, this study provides a robust framework for practitioners to prioritize fatigue risk management strategies, thereby enhancing both employee well-being and operational safety
Examining the Effect of Forensic Accounting Competence on the Detection of Financial Fraud: A Study in Türkiye
Full text linkThis study aims to reveal the leading role of forensic accounting in combating financial corruption, which is one of the main barriers to development. The article aims to show the relationship between improving forensic accounting skills of professionals and the level of prevention of financial corruption. Thus, aim to add depth to literature.
The survey first included questions aimed at defining demographic data. To analyze the subject of the research, “Expressions regarding the forensic accounting knowledge and techniques used in detecting and combating corruption” were tested. The third part of the survey included “Expressions regarding the determination of the skills required for accountants using forensic accounting”. The survey items were created using a 5-point Likert scale. Survey items were created based on by utilizing the study conducted by Saleh et al. (2020). In this study, a survey was conduct on CPAs operating in Türkiye (Bitlis, Hakkari, Muş and Van) provinces. In this study, a survey was conducted on 243 CPAs and the results were analyzed. Descriptive analyses were performed on the research data using SPSS version 25.0 program. Structural equation modeling and path analyses were performed using LISREL 8.7 program.
The skills required for accountants using forensic accounting have a positive effect of 0.77 units on detecting and combating corruption, meaning that a one-unit improvement in the skills required for accountants using forensic accounting will result in a 0.77-unit increase in the level of detecting and combating corruption. It was determined that 59% of the level of detecting and combating corruption by forensic accountants is explained by the skills required for accountants using forensic accounting
The Effect of Emotional Exhaustion and Emotional Labor on Cargo Employees' Turnover Intentions and Job Satisfaction
Full text linkThe main purpose of the study is to examine the effect of the emotional labor of cargo company employees on emotional exhaustion, job satisfaction, and turnover intention. Cargo company employees have a labor-intensive job design. Therefore, they may encounter many physical and mental difficulties in their jobs. The study also evaluates whether employees' expressions of their emotions during the work process are a precursor to explaining turnover intention, job satisfaction, and emotional exhaustion. Quantitative research method is used in the study. The survey technique is used as the data collection method. Data was collected from a total of 247 cargo employees in the study. Data were analyzed in the Smart PLS statistical program. Accordingly, frequency, variety, and surface acting have positive effects, and deep acting has negative effects on emotional labor. On the other hand, intensity does not affect emotional labor. In addition, emotional labor has a negative effect on job satisfaction, but it does not affect turnover intention. Finally, job satisfaction does not affect turnover intention
Analysis of The Logistics Performance Index Based on Regional Economic Integration: Evidence from ECOWAS
Full text linkThe regional economic integration mainly aims to eliminate national borders for generating a worldwide market. The construction of logistical infrastructure functions as the crucial foundation since it allows member countries to meet their economic development goals. The Logistics Performance Index (LPI) success rankings of the Economic Community of West African States (ECOWAS) were analyzed employing the LOPCOW and CoCoSo techniques. As a result, different criteria emerged as prominent factors affecting the high levels of LPI success rankings of countries throughout the years.
The “infrastructure” criterion was defined as a key factor over the years 2023 and 2012 in Benin, whereas the “timeliness” criterion has been crucial in 2018, and the “customs” criterion was effective in 2010. The “tracking and tracing” criterion functioned as an important factor throughout 2016 in Burkina Faso. The “international shipments” criterion was successful during 2014 in Nigeria.
The “tracking and tracing” criterion in 2023 and the timeliness criterion in 2012 proved to be the main reasons for low LPI success rankings in Burkina Faso. The “customs” criterion proved important for Liberia in 2018 but the “infrastructure” criterion stood out in 2016. The “logistics competence and quality” criterion served as a key factor in Guinea-Bissau during 2014 but the “timeliness” criterion delivered results in 2010
Determinants of Independent Audit Fees in Developed and Emerging Markets: A Comparison of Borsa Istanbul and Nasdaq
Full text linkThis 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
Core Dimensions and Challenges of Türkiye’s Entrepreneurial Ecosystem: Insights for Developing Countries
Full text linkWithin 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
Family, Childhood, and Child Labor: A Socio-Economic Analysis of Child Labor in Turkey
Full text linkChild 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
An Empirical Study of Religion and Marketing Professionals: Buddhism and Marketing Ethics
Full text linkReligion and marketing ethics are an area of significant interest in literature that both play influential roles in shaping marketing professional’s ethical and moral standards. This study aims to examine the impact of marketing professionals' religiousness in the context of Buddhism on ethical intentions and moral approaches and, while exploring the relationship between marketing ethics and Buddhism in a broader context. For this research, a face-to-face survey was conducted with the marketing professionals in Thimphu, the capital city of Bhutan. The data obtained from these surveys were analyzed using SPSS, applying quantitative methods such as factor analysis, correlation, and mediation analysis. The findings reveal significant positive correlations between religious emotional involvement and ethical behavior, as well as between guidance from Buddhist teachings and ethical behavior. Furthermore, demographic factors like job position and income were found to partially mediate the relationship between religious involvement and ethical behavior. These results highlight the important role that Buddhist principles play in shaping ethical decision-making in marketing, offering new insights into the intersection of religion and business ethics
Attitudes Towards the Use of Robots in the Service Sector on Customer Satisfaction, Revisits and Recommendations Within the Perceived Innovativeness Framework
Full text linkWith 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
A Content Analysis of Context and Method in Accounting and Finance Research in Turkey
Full text linkAs Fayerabend frequently points out in his work "Science in a Free Society," scientific knowledge often progresses through dominant perspectives. However, the only way to produce scientific knowledge is not solely through these dominant views (Feyerabend, 1975).The aim of this study is to question the existence and trends of dominant views in the field of accounting. In this context, publications made in the last five years in the accounting and finance literature in Turkey have been primarily examined in terms of their purposes and topics, followed by methodological and contextual analysis. The subcategories of accounting have been detailed in the examination, while no such detailing has been carried out for the finance section. Qualitative research methods, specifically content analysis, have been utilized in this study. Within this framework, 445 articles published in the last five years in the leading journals of accounting in Turkey, namely the Journal of Accounting Science World and the Journal of Accounting and Finance, have been analyzed in detail.
According to the results, it has been observed that the majority of work is in the field of finance. Methodologically, it has been determined that empirical studies are predominant and quantitative methods are used more frequently. Contextually, it has been concluded that there are more studies situated within the context, but context-specific studies have not been conducted.
Key Words: Accounting, MÖDAV, MUFA