Template-Type: ReDIF-Article 1.0 Author-Name: Mehmet Yiğit Başer Author-Name: Şule Darıcan Title: The Intermediary Role of Innovation Orientation in the Effect of Entrepreneurial Orientation on Performance in Family Businesses Publication-Status: Published Abstract: Family-owned businesses, which have an important place in the economics of coutry, have an important role of economic activities. Therefore, businesses need to think strategically, innovatively and have an entrepreneurial perspective in adapting them for the purposes of competitive and growth. However, more innovative approaches are needed for the achievements of these businesses and especially for their financial development, and therefore innovative approaches come into prominence. The high entrepreneurial abilities of the managers affect positively the tendency of innovation, as well as providing the continuity of the enterprises, making significant contributions to the financial performance. In this regard, the aim of the study is to examine the mediating role of innovation orientation in the effect of entrepreneurial orientation on performance in family companies. From this point of view, family companies constitute the main mass of the research Accordingly, the Istanbul Chamber of Industry (ICI) top 500 and second 500 business lists were taken as a basis and analyzes were carried out for 350 family companies. As a result of the regression analysis, the GY variable has affected positively on the PER variable. As GY perception increases by 1 br. the PER dimension increases by 0.705 br. IY variable is correlated with positive-directed on PER. As the I dimension increases by 1 br, the PER dimension increases 0.718 br. GY variable is related to positive-directed IY variable. As GY perception increases, IY dimension increases 0.651 br. The IY variable was significantly associated with the PER variable. On the other hand, the GY variable was not significantly associated with the PER variable. The coefficient of affecting the PER size of IY dimension was obtained as 0.712. Since the GY variable resulted in meaningless, the IY variable is a "fully intermediary effective" variable. Keywords: family businesses; entrepreneurial orientation; performance; innovation orientation Journal: International Journal of Applied Economic and Finance Studies Pages: 1-18 Volume: 7 Issue: 1 Year: 2022 Month: April DOI: 10.68099/ijaefs.2022.127 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/127 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/127/69 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:7:y:2022:i:1:id:127 Template-Type: ReDIF-Article 1.0 Author-Name: Meltem Ece Çokmutlu Author-Name: Metin Kılıç Title: Accounting for Tokens as Crypto Assets Publication-Status: Published Abstract: How crypto assets will be included in the accounting records is important for all stakeholders. It is very important to clarify the classification of crypto assets to correctly perform the classification function, one of the basic functions of accounting. Today, crypto assets are included in different asset classes according to their intended use. It is possible to say that the classification proposals as cash and cash equivalents, securities (financial instruments), stocks, and intangible assets are the most common asset groups in the literature. Crypto assets and the parties using them differ in their purpose. In this study, suggestions have been made on how businesses that hold tokens defined in the crypto asset group for investment purposes should account for these assets. Keywords: crypto assest; token; accounting Journal: International Journal of Applied Economic and Finance Studies Pages: 19-36 Volume: 7 Issue: 1 Year: 2022 Month: April DOI: 10.68099/ijaefs.2022.128 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/128 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/128/70 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:7:y:2022:i:1:id:128 Template-Type: ReDIF-Article 1.0 Author-Name: Mutlu Uygun Author-Name: Ayşe Kübra Sarıkaya Title: Key Antecedents and Consequences of Rising Strategy ‘Consumer-Based Green Brand Equity’ in Automotive Sector Publication-Status: Published Abstract: In this study, it is aimed to investigate the relationships between green brand image, green brand trust, green quality perception and green brand perceived value, which are accepted as antecedents of customer-based green brand equity in the literature and highlighted in the studies, and brand loyalty and positive word of mouth (WOM) which are evaluated as important consequence variables. In this sense, 300 usable data were collected by a questionnaire created within the framework of “Hybrid” car models of a well-known environmentally friendly brand from consumers over the age of 18 in Aksaray province according to the convenience sampling method based on the quantitative research approach. Data were tested by using Pearson Correlation, Partial Correlation, Simple Linear Regression and Multiple Regression analyzes. The findings revealed that respectively, according to the level of explanatory there were positively medium and high level significant relationships between green brand equity and green quality perception, green brand perceived value, green brand trust and green brand image, and all of these variables significantly predicted green brand equity. In addition to these direct relationships, the findings suggest that there is indirect relationships between green brand image and green brand equity mediated by “green brand trust”, and green brand image, green brand trust, green brand perceived value and green brand equity mediated by “green quality perception”. Also, it was found that there are positively high-level significant relationships between green brand equity and general brand loyalty and positive WOM inclination highlighted among the possible results of green brand equity in the literature, and green brand equity significantly predicted both consequence variables. These results are thought to contain important knowledge and clues for both conceptual literature and practice. Keywords: customer-based green brand equity; green brand image; green brand trust; green quality perception; green brand perceived value; brand loyalty; word of mouth Journal: International Journal of Applied Economic and Finance Studies Pages: 37-59 Volume: 7 Issue: 1 Year: 2022 Month: April DOI: 10.68099/ijaefs.2022.129 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/129 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/129/71 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:7:y:2022:i:1:id:129 Template-Type: ReDIF-Article 1.0 Author-Name: Yasemin Aslan Title: Evaluation of the Thematic Digital Health Index Publication-Status: Published Abstract: Digital technologies have become an integral part of our daily lives. Health is one of the sectors in which great changes are experienced in the field of digitalization. Today's global competitive environment, where technology differentiates needs and transforms all sectors, digital transformation in the health sector is critical. This situation affects the investments in the field of health. The aim of this study is to make an assessment provide general information about the net return, annual performance, and sector weights of Morgan Stanley Capital International, All Country World Index, Investable Market Index (MSCI ACWI IMI) Thematic Digital Health Index, which is one of the indices that investors and managers who make financial investments in the field of health. The index can guide investors and business managers in the healthcare field. Keywords: digital health index; return; thematic index; thematic invesment Journal: International Journal of Applied Economic and Finance Studies Pages: 60-67 Volume: 7 Issue: 1 Year: 2022 Month: April DOI: 10.68099/ijaefs.2022.130 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/130 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/130/72 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:7:y:2022:i:1:id:130 Template-Type: ReDIF-Article 1.0 Author-Name: Faruk Çakmak Title: Impact of Demographic Features on Personnel Empowerment: An Application in the Telecommunication Sector Publication-Status: Published Abstract: The aim of this study is to identify factors that impact on personnel empowerment of employees at a leading business operating in the telecommunications sector. For this purpose, an online questionnaire was applied to 648 employees working in Samsun, Giresun and Amasya locations of the relevant company. The data obtained from the survey were analyzed using the SPSS program. In the analysis phase of the data; descriptive statistical methods, correlation and reliability analysis, exploratory factor analysis and parametric analysis tests were used. According to the results of the study, the development areas of employees in terms of personnel empowerment dimensions are influence and autonomy. In the study, it was also examined whether personnel empowerment differs according to demographic characteristics. While no difference was found in the variables of gender, age, education level and seniority, differences were found in the variables of marital status and location. Based on the results, recommendations were made to decision makers and future studies. Keywords: personnel empowerment; personnel empowerment levels; demographic features; parametric tests; telecommunication industry Journal: International Journal of Applied Economic and Finance Studies Pages: 68-85 Volume: 7 Issue: 1 Year: 2022 Month: April DOI: 10.68099/ijaefs.2022.131 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/131 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/131/73 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:7:y:2022:i:1:id:131 Template-Type: ReDIF-Article 1.0 Author-Name: Özlem Karaoğlu Title: Validity of Purchasing Power Parity Theory: An Application for Selected OECD Countries Publication-Status: Published Abstract: Real effective exchange rates are one of the important indicators that affect economic activities. Purchasing power parity, which assigns value, plays an important role in international comparisons in determining the exchange rate and analyzing the movements in the exchange rate. Along with the purchasing power parity, the exchange rate is determined in line with the difference between the domestic and international inflation values, and the most favorable exchange rate level is tried to be determined by balancing the price differences in the international area. The purchasing power parity hypothesis is based on the hypothesis that the real effective exchange rate remains constant in the long run. In this study, 10 countries from selected OECD countries (Austria, Australia, Belgium, Canada, Switzerland, Germany, Denmark, France, England and Japan) were taken as samples. Analyzes were carried out for annual data for the period 2000-2021. The aim of the study is to analyze the validity of purchasing power parity theory for selected OECD countries with cointegration. In this sense, in order to examine the real effective exchange rates, panel unit root tests, which allow the analysis of the stationarity of the series on a general and individual basis, are used extensively in country group research, and the stability of the real exchange rates of the mentioned countries is analyzed by considering the cross-sectional dependence. Tests that do not include constructional fractures, although there is a constructional fracture, may incorrectly give deviated results in the direction of unit root. Considering the dependency between cross-sections and multiple structural breaks in the series, Carrion-i-Silvestre et al. (2005) PANKPSS unit root test was applied. In the light of the findings, it has been found that the PPP theory is not valid on behalf of selected OECD countries and that the nominal exchange rate does not occur in a way that eliminates price differences. Keywords: real effective exchange rates; Inflation; purchasing power parity; panel cointegration Journal: International Journal of Applied Economic and Finance Studies Pages: 86-104 Volume: 7 Issue: 1 Year: 2022 Month: April DOI: 10.68099/ijaefs.2022.186 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/186 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/186/74 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:7:y:2022:i:1:id:186 Template-Type: ReDIF-Article 1.0 Author-Name: Görkem Mucuk Author-Name: Şule Darıcan Title: Evaluation of Career Adaptability, Employee Performance and Perceived Organizational Support in terms of Demographic Factors: Example of Manufacturing Sector Publication-Status: Published Abstract: Today, the success of individuals in the career process has begun to take shape as career adaptability. Career adaptability is an important factor in career process for individuals to sustain with the changes experienced during their lives. The performance levels exhibited by the employees increase the success of the enterprises, and individuals with high career adaptability exhibit more effective performance. Great importance for the employees that the performance and efforts put forward by the employees are perceived and valued by the business. Employees who feel valued increase their commitmen to the organization by performing more effectively.  The purpose of this research is to determine the level of career adaptability, employee performance and perceived organizational support of people working in the manufacturing sector. The research was carried out with 404 personnel who are working in the Manufacturing sector in Istanbul. The reliability coefficient Cronbach-alfa value of the questionnaire, which was carried out using the random sampling method, was obtained as 0.908. It has been determined that there are significant differences for some dimensions in terms of gender, education level, unit of employment, working time, professional experience, age groups, marital status, monthly income and income adequacy. On the other hand, career adaptability and employee performance are positively (increasingly) related by 43.0% (r=0.430, p=0.000). Career adaptability and perceived organizational support are positively (increasingly) related by 32.6% (r=0.326, p=0.000). Perceived organizational support and employee performance are positively (increasingly) related by 24.8% (r=0.248, p=0.000). Keywords: career adaptability; employee performance; perceived organizational support Journal: International Journal of Applied Economic and Finance Studies Pages: 105-127 Volume: 7 Issue: 1 Year: 2022 Month: April DOI: 10.68099/ijaefs.2022.187 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/187 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/187/75 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:7:y:2022:i:1:id:187 Template-Type: ReDIF-Article 1.0 Author-Name: Mehmet Hilmi Özkaya Title: Impact of Economic Growth and Environmental Tax Revenues on Carbon Dioxide Emissions: Evidence from EU States Publication-Status: Published Abstract: This study examines the impact of environmental tax revenues and economic growth on CO2 emissions in the EU member states through Westerlund and Edgerton (2007) cointegration test, panel FMOLS estimator, and Dumitrescu Hurlin (2012) causality test. The cointegration test reveals a significant long-run relationship among the variables, and the cointegration coefficients reveal that economic growth increases the CO2, emissions in the long run, but there is not a significant relationship between environmental tax revenues and CO2 emissions. On the other hand, the causality analysis reveals a bidirectional causality between environmental tax revenues and CO2 emissions and between economic growth and environmental tax revenues, and a unidirectional causality from CO2 emissions to the economic growth. Keywords: environmental tax revenues; economic growth; CO2 emissions Journal: International Journal of Applied Economic and Finance Studies Pages: 128-139 Volume: 7 Issue: 1 Year: 2022 Month: April DOI: 10.68099/ijaefs.2022.188 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/188 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/188/76 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:7:y:2022:i:1:id:188 Template-Type: ReDIF-Article 1.0 Author-Name: Ali Altınbay Author-Name: Hülya Durak Title: Articles Written About Environmental Accounting, Green Accounting and Carbon Accounting Concepts Bibliometric Analysis Publication-Status: Published Abstract: It has been stated in the literature that human beings have produced from the environment in which they are located in order to sustain their lives due to their nature and are looking for alternatives around them in order to continue their lives. The rapid progress of production with the development of science, technology and industry has been observed to cause many environmental problems. For the sake of competition and sustainability in the markets, enterprises need financial statements on the consumption of environmental resources in order to maintain them at the level of international competition. Environmental accounting applications are important for enterprises in order to present their financial information in terms of international compliance. With the increasing prevalence of the concept of environmental accounting, it has been observed that enterprises benefit from by green accounting and carbon accounting when recording environmental problems in financial statements. Therefore, these three concepts that enterprises have used in the field of accounting for environmental problems are included as an important factor in the disclosure of corporate responsibility, sustainability and financial statements of enterprises. In this study, environmental accounting, green accounting and carbon accounting were explained conceptually and bibliometric analysis of the articles written in the field of accounting related to these concepts in the Turkish literature was carried out. Keywords: environmental accounting; green accounting; carbon accounting; Bibliometric analysis Journal: International Journal of Applied Economic and Finance Studies Pages: 140-155 Volume: 7 Issue: 1 Year: 2022 Month: April DOI: 10.68099/ijaefs.2022.189 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/189 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/189/77 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:7:y:2022:i:1:id:189