Template-Type: ReDIF-Article 1.0 Author-Name: Funda Kaçan Özdemir Author-Name: Serhan Gürkan Title: Resource Consumption Accounting and A Case of Application In Manufacturing Company Publication-Status: Published Abstract: Due to the developments in production systems and increasing competition conditions, managers' need to reach accurate cost information is growing daily. The traditional costing system has become dysfunctional in analyzing complex and crowded operations. For this reason, the traditional costing system cannot produce reliable information that can keep up with the competitive environment of the age. The Resource Consumption Accounting approach combines activity-based information with resource capacity information and determines the cost behavior depending on the input-output relationship at the resource level. The purpose of creating Resource Consumption Accounting is to develop a cost model that will shed light on the manager's decisions throughout the production process. A key difference of the RCA from other methods is recognizing the idle resources in resource pools. In this study, RCA was applied in a manufacturing company using a case study method. In this context, the existing cost system was examined, and the production process was observed of the company. The data obtained with the RCA system were analyzed, and the findings were interpreted. The findings obtained from the study show that the RCA system provides quantitative information to managers about resources consumption and costs of idle capacity. Keywords: Resource consumption accounting; cost management; managerial accounting; idle capacity Journal: International Journal of Applied Economic and Finance Studies Pages: 1-20 Volume: 6 Issue: 2 Year: 2021 Month: October DOI: 10.68099/ijaefs.2021.121 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/121 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/121/63 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:6:y:2021:i:2:id:121 Template-Type: ReDIF-Article 1.0 Author-Name: Sema Tolkun Author-Name: Ahmet Tekin Title: Risk-Focused Tax Audit Approach Publication-Status: Published Abstract: With the digital transformation realized with the help of advanced technologies, the risk-based audit approach has become an increasingly used method in the tax system. In this regard, a tax audit mechanism, which is designed as investigative, educational, corrective, solution suggestive, remedial, preventive, preventive and deterrent by evaluating new methods and applications in the most effective way, will be able to further develop its capabilities, strengthen it, and thus contribute to the tax system. may contribute to it. In this study, the risk-based audit approach has been evaluated with the Turkish tax audit system and selected country examples. There is a need to evaluate the difficulties, opportunities and advantages of methods and practices in the risk-based audit approach by identifying the points where the changes made in the field of audit mechanism have come. Keywords: Tax audit; risk-based tax audit; digital transformation Journal: International Journal of Applied Economic and Finance Studies Pages: 21-39 Volume: 6 Issue: 2 Year: 2021 Month: October DOI: 10.68099/ijaefs.2021.122 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/122 File-Function: Abstract page File-Format: text/html Handle: RePEc:bau:ijaefs:v:6:y:2021:i:2:id:122 Template-Type: ReDIF-Article 1.0 Author-Name: Tuğba Üstüntaş Aratoğlu Author-Name: Metin Kılıç Title: Problems Experienced by Professional Accountants and Suggestions for Solutions: The Case of Zonguldak-Bartın-Karabük Publication-Status: Published Abstract: Accounting profession, depending on needs increasing day by day, abliged the swift and continuous change in the profession with the reasons of emerging new sectors and range of products, technology and the work area. For the members of a profession, characteristics of ability of thinking on a global scale, being open to change and progress and having professional abilities have become compulsory beside traditional accounting. Members of accounting profession have responsibilities aganist the enterprises which they connected to, information users and most importantly to state. Due to the importance of the responsibilities of professional accountants, it is tried to find solutions to the problems they encounter in their professional fields. It is one of the search for solutions in the prepared study. The aim of the study is to determine the problems and solutions offered by professional accountants operating in Zonguldak - Bartın - Karabük provinces.  For this purpose, semi-structured interview technique was applied in this study, answers were sought to questions about the problems and the findings were evaluated by interpreting. Keywords: Accountancy; accountant; problems of accountors Journal: International Journal of Applied Economic and Finance Studies Pages: 40-62 Volume: 6 Issue: 2 Year: 2021 Month: October DOI: 10.68099/ijaefs.2021.123 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/123 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/123/65 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:6:y:2021:i:2:id:123 Template-Type: ReDIF-Article 1.0 Author-Name: Şule Mutlu Title: Impact of Turquality Programme on the Firms: Evidence from Health Sector Publication-Status: Published Abstract: In this study, the effect of the state-sponsored brand support Turquality program in Turkey on the financial performance, image and recognition of companies in the health sector example was analyzed by using the qualitative interview method. As a result of the study, it was determined that the Turquality® program increased the competitiveness of the enterprises in international markets and positively affected their branding and awareness. However, considering the prolongation of the processes and the number of companies and sectors benefiting from the program, it was considered that it would be beneficial to make some updates in the program. Keywords: Government incentives; brand management; Turquality; health sector Journal: International Journal of Applied Economic and Finance Studies Pages: 63-71 Volume: 6 Issue: 2 Year: 2021 Month: October DOI: 10.68099/ijaefs.2021.124 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/124 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/124/66 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:6:y:2021:i:2:id:124 Template-Type: ReDIF-Article 1.0 Author-Name: Nur Aktaş Author-Name: Betül Gür Title: Factors Determining High-Tech Product Exports of E7 and G7 Countries: Panel Cointegration Analysis Publication-Status: Published Abstract: The aim of this study is to determine the factors affecting the high technology product exports of E7 countries China, Indonesia, Turkey, Brazil, Russia, India, Mexico and G7 countries Italy, Japan, England, America, Canada, France, Germany with panel cointegration analysis. Panel cointegration analysis was conducted using R&D expenditures, ICT usage index, foreign direct investments, GDP growth rate, government efficiency index, gross capital formation, number of scientific and technical articles, which are among the selected factors affecting high-tech product exports. Data were obtained from the www.worldbank.org database, using annual data for the period 2010-2020. As a result of the analysis, it has been determined that R&D expenditures and GDP growth rate are more effective in the export of high technology products of E7-G7 countries in the long run than other variables. While R&D expenditures and GDP growth rate came to the fore, respectively, among the factors affecting high technology product exports in G7 country groups, GDP growth rate and capital formation were more effective in E7 countries. For the panel in general, it has been revealed that the independent variables considered in both country groups have a positive effect on high technology product exports. Keywords: High-tech product exports; E7 and G7 countries; panel cointegration analysis Journal: International Journal of Applied Economic and Finance Studies Pages: 72-88 Volume: 6 Issue: 2 Year: 2021 Month: October DOI: 10.68099/ijaefs.2021.125 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/125 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/125/67 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:6:y:2021:i:2:id:125 Template-Type: ReDIF-Article 1.0 Author-Name: Nursel Aydıntuğ Myrvang Author-Name: Rabia Enginyurt Sancak Author-Name: Mustafa Mete Title: The Effect of Ethnocentric Tendency on Patient-Physician Orientation: The Case of Istanbul Publication-Status: Published Abstract: A society's understanding of health, health literacy and attitudes towards health may differ from another society. The society's disdain for the other community, which has different attitudes towards health, occurs as a result of the ethnocentric thinking tendency. The general motivation of the study is the question of whether such people are physician or patient-oriented in the health sector. The patient-physician relationship requires mutual support, respect and trust. This complex, dynamic relationship is influenced by many cultural, social, economic, technological, psychological and ethical factors. The aim of this study is to reveal how people with high culture of ethnocentric feelings behave in physician-patient orientation, and how and in what direction there is a relationship between them. From this point of view, analyzes were carried out for 414 individuals living in Istanbul. As a result of the correlation analysis, the consumer ethnocentrism score has a positive (increasing) effect on the patient-physician orientation general score by 19.3%. As a result of the regression analysis, consumer ethnocentrism has the power to explain the patient-physician orientation behavior by 29.8%. Consumer perception of ethnocentrism 1 unit increases, the perception of patient-physician orientation behavior is 0.275 unit will increase. Thus, being focused on ethnocentrism positively affects the patient-physician orientation. Keywords: Ethnocentrism; patient-physician orientation; statistical analysis Journal: International Journal of Applied Economic and Finance Studies Pages: 89-104 Volume: 6 Issue: 2 Year: 2021 Month: October DOI: 10.68099/ijaefs.2021.126 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/126 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/126/68 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:6:y:2021:i:2:id:126