{"title":"Social Network Use of Accounting Professionals in Accessing Professional Knowledge in Turkiye: The Case of Facebook","authors":"İbrahim Çidem, Reşid Çiğdem","doi":"10.54821/uiecd.1406172","DOIUrl":"https://doi.org/10.54821/uiecd.1406172","url":null,"abstract":"Social networks, defined as virtual environments where people interact with other users using the internet, were first created for a group of university students to communicate with their schoolmates. Later, these networks were used for many different purposes, such as entertainment, news, advertising, product marketing and sales, education, and access to information on various topics. Professionals also create groups on these networks, share information with their colleagues in their field, and quickly access the information they need about their profession. Many people practicing accounting are also members of such groups on social networks. This study aims to examine the use of social networks by accounting professionals to access professional information. For this purpose, the groups actively used by accounting professionals were investigated using various keywords in social networks widely used worldwide and in Turkiye. After that, it was determined that the group with the most participants was on Facebook. All posts on this group page, determined within the scope of the case study, one of the qualitative research techniques, were accepted as data. The web scraping method obtained 1,328 posts made in a specific time interval. These data were analyzed by content analysis method. As a result, it was determined that members of the accounting profession use social networks to access professional knowledge rather than social interaction through the groups they create.","PeriodicalId":414331,"journal":{"name":"International Journal of Business and Economic Studies","volume":"57 40","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140362671","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pollution havens hypothesis: Smooth Quantile Evidence from BRICS","authors":"İ. Özmen, Selçuk Bali","doi":"10.54821/uiecd.1434322","DOIUrl":"https://doi.org/10.54821/uiecd.1434322","url":null,"abstract":"Pollution, like everything else, can be carried along with globalization. This approach, which refers to the pollution carried by the capital, is the pollution haven hypothesis. This study investigates the effects of foreign direct investment (FDI) on carbon dioxide (Co2) emissions in BRICS countries from 1992 to 2020. We employed the instrumental variables smooth quantile regression (SIV-QR) method, which is novel in panel econometry. We found that per capita income has an increasing effect on carbon emissions in all estimators with all quantiles. In addition, our findings indicate that FDI flows have a decreasing effect on Co2 in high quantiles. However, the FDI plot estimates of the simultaneous quantile regression show that this is an increased effect in low quantiles. This means that, at low quantiles, the pollution hypothesis is valid. This can help uncover possible relationships between the routes of money and carbon dioxide emissions.","PeriodicalId":414331,"journal":{"name":"International Journal of Business and Economic Studies","volume":"14 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140235222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Enhancing Procurement Integrity: Key Factors Influencing Internal Audit Effectiveness in Tanzania Public Procurement","authors":"Joseph Davi̇d, Magashi J. Ntegwa","doi":"10.54821/uiecd.1435837","DOIUrl":"https://doi.org/10.54821/uiecd.1435837","url":null,"abstract":"This paper analyses the effects of internal audit competence, independence and procedures on internal audit effectiveness in the procurement process in the public sectors of Tanzania. The study is quantitative and data were collected through questionnaires from accounting officers, senior management officers, audit committees, and internal audit units in public sectors. A total of 318 responses were collected. A Partial Least Structural Equation Modelling (PLS-SEM) technique was applied using R-studio to analyse the collected data, assess the model and test hypotheses. The findings revealed that internal audit characteristics procedures, independence and competence influence internal audit effectiveness in procurement. The study findings provide useful insights for policymakers, academics, and internal audit practitioners on the effect of the characteristics of internal audits in improving the effectiveness of internal audits in procurement in Tanzania.","PeriodicalId":414331,"journal":{"name":"International Journal of Business and Economic Studies","volume":" 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140391127","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Impacts of Monetary Policy and Fiscal Policy in Stabilizing Currency Crisis and High Inflation in Bangladesh","authors":"Mohammad Mohidul Islam","doi":"10.54821/uiecd.1402591","DOIUrl":"https://doi.org/10.54821/uiecd.1402591","url":null,"abstract":"In light of Bangladesh’s recent high inflation and currency crisis, this study empirically examines the effects of monetary and fiscal policies on inflation and the exchange rate. The analysis used data from 1991 to 2022 to examine the effects of monetary and fiscal policy in stabilizing the currency crisis and high inflation in the economy. The analyses used the ARDL approach in light of the monetarist and Keynesian viewpoints in the model specification. The empirical findings show that monetary and fiscal policy considerably influence managing inflation, with monetary policy playing a larger role. On the other hand, it provides no evidence that monetary and fiscal policies significantly influence exchange rate stabilization. This analysis also suggests that raising exports, increasing remittance inflows, reducing import dependency through greater domestic output, and increasing money laundering control could all contribute to the economy’s price and currency stability.","PeriodicalId":414331,"journal":{"name":"International Journal of Business and Economic Studies","volume":"4 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140267106","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"How Do Proactive Personality and Internal Locus of Control Play a Role in the Links Between Career Adaptability and Job Search Behaviors of Job Seekers? A Two-Moderator Approach","authors":"Merve Gerçek, Cem Güney Özveren","doi":"10.54821/uiecd.1406825","DOIUrl":"https://doi.org/10.54821/uiecd.1406825","url":null,"abstract":"The present labor market's rapid expansion has pressured individuals to enhance their employability and achieve professional success. Therefore, individuals need to be able to adapt and flourish in the face of unforeseen employment challenges, known as career adaptability. While previous studies have established the benefits of career adaptability in the job search process, there is a lack of understanding regarding the influence of personality characteristics on the relationship between career resources and job search behavior. This study investigates the combined moderating effects of proactive personality and internal locus of control on the link between career adaptability and job search behavior, drawing on career construction theory and planned job search behavior theory. The study sample comprises 308 individuals actively seeking employment in Istanbul and Kocaeli. SPSS AMOS and PROCESS Macro were used to check validity, reliability, and hypotheses. The findings demonstrated a positive relationship between career adaptability, proactive personality, internal locus of control, and job-seeking behavior. Moreover, as predicted, the combined effect of proactive personality and internal locus of control moderates the relationship between career adaptability and job search behavior, suggesting the relationship is more robust when both traits are high. These findings are essential for researchers in the field of career and job search as well as for practitioners such as career counselors or training and development specialists.","PeriodicalId":414331,"journal":{"name":"International Journal of Business and Economic Studies","volume":"108 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140438065","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Haiti's Political Turmoil: An Examination of its Implications on Foreign Direct Investment","authors":"Pierre Richard Louis-Jacques, Sheikh ABDUL KADER","doi":"10.54821/uiecd.1396044","DOIUrl":"https://doi.org/10.54821/uiecd.1396044","url":null,"abstract":"Haiti is a country with a history of political instability and faces considerable challenges in attracting foreign direct investment (FDI). This study investigates the impact of political turmoil on FDI in Haiti from 1994 to 2020. The study relies on secondary data obtained from sources such as International Financial Statistics (IFS), World Development Indicators(WDI), and the International Country Risk Guide (ICRG). The study utilizes the Vector Error Correction Model (VECM). The findings indicate that, over the long run, political instability and inflation have an adverse influence on FDI in Haiti. Conversely, exchange rate, interest rate, and trade openness positively affect FDI. However, these variables do not directly drive FDI in the short term but are influenced by external factors. This paper emphasizes the critical role of establishing a stable political environment, effectively managing inflation, and maintaining competitive exchange rates and interest rates to enhance FDI attraction. Additionally, promoting trade openness is deemed crucial.","PeriodicalId":414331,"journal":{"name":"International Journal of Business and Economic Studies","volume":"15 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139162520","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Research on the Effect of Consumers' Demographic Characteristics on Their Financial Literacy Level","authors":"A. Köylüoğlu, A. Gümrah","doi":"10.54821/uiecd.1385964","DOIUrl":"https://doi.org/10.54821/uiecd.1385964","url":null,"abstract":"As financial markets have evolved, complex financial products and services have emerged that are difficult to understand for uninformed consumers. The liberalization of the market with such complex products and services and the increasing need for financial information due to increased competition have led researchers to focus on measuring the effects of financial literacy on financial decisions. In this measurement, researchers draw attention to the fact that many factors can be effective on financial literacy. Demographics are one of these factors, and there are many indications of its impact on financial literacy. In this study, it was aimed to determine the effects of demographic characteristics of undergraduate and associate degree students continuing their education at Konya Technical University on their financial literacy levels. Demographic characteristics such as gender, age, education level and income status were discussed. Convenience sampling method, which is one of the non-random sampling techniques, was used in the study. 362 questionnaires were included in the study and analyzed. SPSS 25.0 program was used in the analysis. As a result, it has been determined that demographic characteristics are effective on financial literacy.","PeriodicalId":414331,"journal":{"name":"International Journal of Business and Economic Studies","volume":"105 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139162972","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Bölgesel Kapsamlı Ekonomik Ortaklık (RCEP): Üye Ülkeler Arasındaki Ticari İlişkilerin Sosyal Ağ Analizi Yöntemi İle Değerlendirilmesi","authors":"F. Altin, Mervin Yalçinkaya","doi":"10.54821/uiecd.1395797","DOIUrl":"https://doi.org/10.54821/uiecd.1395797","url":null,"abstract":"The Regional Comprehensive Economic Partnership (RCEP) agreement was signed in 2020 as a giant free trade agreement signed by 15 countries, including China. In this context, the RCEP agreement is the world's largest free trade agreement in terms of GDP and trade volume. In this study, commercial relations between RCEP countries between 2012 (the year when negotiations of the RCEP agreement began) and 2021 were examined using social network analysis. In the analyses, export values of RCEP countries to each other were used and the data were obtained from Trade Map. In the study, social network analyzes for the years 2012-2015-2018-2021 were analyzed using the Ucinet program, while trade networks were visualized with the Gephi program. For social network analyses, basic ego network indicators, degree centrality values, focus and authority centrality values and eigenvector values were calculated. As a result of the analysis, it is seen that the hub and authority country in trade between RCEP countries is China for all four years (2012-2015-2018-2021). On the other hand, it has been determined that China's most important trade partners are Japan and South Korea. Additionally, it seems that Vietnam stood out with the development of its trade in this period.","PeriodicalId":414331,"journal":{"name":"International Journal of Business and Economic Studies","volume":"68 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139162205","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Volatility Relationship Among Financial Assets: TVP-VAR Model","authors":"Burhan Erdoğan","doi":"10.54821/uiecd.1392184","DOIUrl":"https://doi.org/10.54821/uiecd.1392184","url":null,"abstract":"In the post-pandemic period, intense fluctuations in interest rates, inflation and prices were observed in many countries around the world. This study was conducted to analyze the dynamic interconnectedness between financial assets during this turbulent period. The study was conducted using TVP-VAR analysis on daily data of one-month deposit interest rate, BIST100 index return, two-year bond interest rate, USDTRY exchange rate, gold ounce price and CDS premiums between 2018 and 2023. The results of the study show that the interaction between variables reached a very high level especially in the post-pandemic period and then decreased over the years. On the other hand, BIST100 index, gold and CDS premium are net shock emitters, while deposits, USDTRY and bonds are net shock receivers.","PeriodicalId":414331,"journal":{"name":"International Journal of Business and Economic Studies","volume":"55 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139161367","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Reaction of the Greek Stock Market to IFRS 16","authors":"Gerasimos G. Rompotis","doi":"10.54821/uiecd.1311584","DOIUrl":"https://doi.org/10.54821/uiecd.1311584","url":null,"abstract":"In this paper, we examine if the implementation of the IFRS 16 about leases had an impact on the stocks traded on Athens Exchange. We use a sample of 79 listed companies to examine whether the prices and the risk of their stocks were affected by the new accounting standard. In doing so, we conduct an event study to estimate abnormal return and volatility of stocks around the publication dates of the sample’s financial statements for year 2019. Similar estimates are prepared for year 2018, which is used as the control year. Afterwards, we compute three representative financial ratios concerning the companies’ profitability, leverage and liquidity. Finally, we check the validity of three assumptions about the impact of IFRS 16 on stock performance and volatility; 1) higher profitability results in higher stock returns and lower volatility, 2) higher leverage ratios, leads to lower stock returns and increased risk, and 3) decreased liquidity results in lower stock returns and increased risk. The empirical findings do not verify these assumptions.","PeriodicalId":414331,"journal":{"name":"International Journal of Business and Economic Studies","volume":"723 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134303512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}