International Journal of Contemporary Economics and Administrative Sciences
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Simultaneous Convergence and Divergence: A Global Generation Paradigm Perspective on Gen Z Work Values
Full text linkThis study explores Generation Z’s work values through the lens of the global generation paradigm, which argues that digitalization and cross-cultural interaction foster shared value clusters beyond national boundaries. A cross-cultural survey was conducted with 1,934 respondents (ages 18–26) from the USA, Germany, Japan, and Türkiye, representing diverse cultural contexts in Hofstede’s dimensions of individualism–collectivism and uncertainty avoidance. Work values were assessed using Lyons et al.’s (2010) 32-item scale across four dimensions: instrumental, cognitive, social, and prestige. Analyses (CFA, MANOVA, ANOVA, planned contrasts, ANCOVA) revealed a hybrid pattern of convergence and divergence. Cognitive values such as learning, development, and creativity were consistently emphasized across all countries, supporting the global generation paradigm. However, instrumental, social, and prestige values differed significantly: collectivist cultures (Türkiye, Japan) stressed security, belonging, and prestige, while individualist cultures (USA, Germany) prioritized autonomy and achievement. Gender and country × gender interactions showed no significant effects. These findings introduce the notion of “simultaneous convergence and divergence,” highlighting that generational values cannot be explained solely by age or cultural determinism. The study also offers practical guidance for multinational organizations in balancing global human resources strategies with local cultural specificities when managing Generation Z employees
The Problem of Ideological Approaches to Authoritarian Regimes: The Case of Hungary and Fidesz
Full text linkThis 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
Evaluation of Barriers to the Adoption of Technology in Sustainable Logistics by Dematel Method
Full text linkSupply chain operations are conducted to achieve the goal of operational efficiency in an environmental perspective towards sustainability. Improving both employee safety and working conditions in the process of providing logistics services has become an important need in terms of social sustainability. Distribution and delivery can contribute to sustainable economic growth through the selection of transport modes that reduce costs. Technology investment is a critical issue for logistics service providers in terms of contributing to sustainability dimensions. However, there are many barriers to creating and implementing technological infrastructure for sustainable logistics activities. This research aims to examine these barriers. The barriers to the use of technology in sustainable logistics applications were identified through a literature review and the importance levels of these barriers were evaluated using multi-criteria decision-making analysis under expert opinion. DEMATEL method was used to determine the relative importance of the barriers and the effects of the barriers on each other. According to the findings obtained from the study, strategy recommendations have been developed to minimise the impact of these barriers
Climate Change Performance INDEX (CCPI) and Climate Action in the Tourism Sector
No full textAverage temperatures are on the rise, and so the global emission trends are. Emissions must be reduced to zero by the 2050s to keep global warming at an acceptable level. This study focuses on the climate change performance of countries responsible for 90% of global emissions. CCPI is used for this purpose. The climate change performance scores and international tourist numbers of 54 countries included in the index, whose data can be fully accessed, between 2009-2022 were compiled as longitudinal panel data. These data were explained with descriptive statistics. Then, they were compared with CVIT vulnerability rates. It was observed that the countries' average climate change performance scores were low despite the increasing international tourist numbers. Some countries have low climate change performance scores and high international tourist numbers. As a result of the research, countries with low performance, high vulnerability scores, and high international tourist numbers were determined. In light of this data, a summary of the methodology and tools used to measure emissions in the tourism sector was drawn and presented
Exploring Payment Pain in Food Purchases During Travel
Full text linkThis study examines the relationship between the pain of payment during food purchases by travellers and moderating variables such as income, trip planning duration, payment amount, and payment method. Two experimental studies were conducted, one in the United States and one in Turkiye. Results from Turkiye indicate that payment method and trip planning duration play a significant and positive moderating role in the relationship between the highest food purchase amount and the pain of payment. In the United States, however, the payment method was found to have a significant but negative moderating effect. Additionally, when income and trip planning duration were considered as independent variables, both the highest food purchase amount and total food expenditure during the trip had a significant and positive moderating effect on the pain of payment. This study discusses the "pain of payment" phenomenon, a cognitive bias in behavioral economics, in the context of tourism expenditures
The Role of Artificial Intelligence Anxiety and Academic Self-Efficacy on Accounting Students' Job Finding Anxiety
Full text linkFinding 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 Türkiye. 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
Fatigue in the Digital Speed of Consumption: The Effects of Time Scarcity and Motivations on Sharing Behavior
Full text linkThis 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
The Relation Between Media Ownership Structure and Public Sphere in Digital Capitalist System: Research on Platform X
Full text linkNew forms of communication created by communication technologies and especially social media necessitate a re-evaluation of the concept of public space within the framework of digitization. By focusing on economic and political power relations within social media, this study argues that new media instruments are subject to the free market-oriented capitalist mode of production and that monopolistic formations are in direct relationship with the ownership structure of networks. As a matter of fact, multinational companies and political decision-makers are dominant actors in the information field produced by new communication technologies in terms of ownership and manageability. The main purpose of the study is to evaluate the debate on whether social media can create a democratic public sphere through Elon Musk's acquisition of Twitter and rebrand it under the name X. In this regard, Elon Musk's effort to shape online discourses on platform X during US Presidential Elections in 2024 was interpreted by analyzing 407 posts between October 30 - November 5. According to the results, the idea that social media creates a democratic public space ignores the potential of these areas to reproduce power relations in the capitalist social structure. As a result of applications such as algorithm-based automation processes and target audience analysis, the digital public space has been put into a frame with certain concepts like "echo chamber" and "filter bubble". For this reason, social media platforms are moving away from one of the essential requirements of public sphere, namely the function of bringing different ideas together. In light of Twitter, Musk's acquisition of it has undermined the public sphere discourse that was put forward in reference to social media platforms
The Impact of ESG Score on Financial Performance: A Study on Banks Listed on the NASDAQ
Full text linkThis 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, implying that better financial results for banks are associated with higher levels of corporate social responsibility. Despite the low average ESG ratings in our sample, improving these ratings moderately improves profitability even for the low-rated banks included in our sample. In order 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 provides new insights into the positive role that ESG integration can play in improving bank profitability
Determinants of the Artificial Intelligence Capabilities of Accountants in Indonesia
Full text linkThis study aims to determine some of the determinations that affect the ability to work with information technology (artificial intelligence) in accountants in Indonesia. The determinations used in this study consist of gender, age (millennials), education level, years of service, and university origin. The number of final respondents that can be observed is 594. The statistical tool used to test the hypothesis is multiple regression. The results of this study found that age and education level had an influence on the AI ability of accountants in Indonesia. Millennial accountants are found to be more adaptable to changes in information technology and have better AI skills than senior accountants. Meanwhile, accountants with postgraduate education have AI capabilities more than accountants with undergraduate education