Category: Makale

The Effect of Aviation Industry’s Service Quality on Passenger Satisfaction and WOM Communication during the COVID-19 Pandemic

Posted on Sunday July 27th, 2025Monday July 28th, 2025 by editor

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	The Effect of Aviation Industry’s Service Quality on Passenger Satisfaction and WOM Communication during the COVID-19 Pandemic
Author(s):	Sıla Avgan, Erkan Özdemir
Volume:	16
Number:	3
Year:	2025
Page:	315-338
ISSN:	2619-9491
DOI Number:	10.20409/berj.2025.470

Abstract

This study aims to reveal the factors affecting airline passengers’ perceptions of airline and airport service quality during the COVID-19 pandemic and their impact on passenger satisfaction and word-of-mouth communication. The research data was collected throughout Türkiye and analysed using PLS-SEM. As a result, it was found that passengers’ perceptions of service quality of airline physical elements, airline and airport general elements, and airport physical elements had a significant and positive effect on their perceptions of airline and airport general service quality during the COVID-19 pandemic. In addition, significant and positive effects of airline general service quality and airport general service quality perceptions on passenger satisfaction and word-of-mouth communication were also found. It was found that the dimension with the highest impact on passenger satisfaction is the perception of airline general service quality. Similarly, airline general service quality perception has a higher effect on word-of-mouth communication than airport general service quality perception. In addition to contributing to the theoretical literature, the research also has important results regarding service marketing strategies that airport and airline businesses can follow during pandemic periods.

Keywords:

Airline Passenger Transportation, Service Quality, Passenger Satisfaction, Word of Mouth Communication, COVID-19 Pandemic

JEL Classification:

M10, M31, L93, L84

Full Text ( ↓ 3155)

Comparative Analysis of Financial Performance of the Accommodation and Food Services Sector within the Framework of TFRS and BOBI FRS

Posted on Sunday July 27th, 2025Monday July 28th, 2025 by editor

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	Comparative Analysis of Financial Performance of the Accommodation and Food Services Sector within the Framework of TFRS and BOBI FRS
Author(s):	Hakkı Kıymık
Volume:	16
Number:	3
Year:	2025
Page:	295-313
ISSN:	2619-9491
DOI Number:	10.20409/berj.2025.469

Abstract

This study aims to comparatively analyze the financial performance of enterprises operating in the accommodation and food services sector for the period 2018-2022 based on the financial reporting standards they apply, namely Türkiye Financial Reporting Standards (TFRS) and the Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBI FRS). For this purpose, the data obtained from the consolidated financial statements published by the Public Oversight, Accounting and Auditing Standards Authority (POA) and covering the period 2018-2022 were used. In the study, financial ratios (liquidity ratios, financial structure ratios, turnover ratios and profitability ratios) of the sector were analyzed. In addition, Zmijewski and Grover models were used to assess the risks of financial failure and success levels. According to the results of the analysis, enterprises applying TFRS generally have stronger liquidity structure, more stable profitability ratios and lower financial risk indicators. On the other hand, it is observed that enterprises applying BOBI FRS exhibit a more fragile financial structure, especially during crisis periods. The results of the Zmijewski and Grover models also support that IFRS adopters exhibit a more resilient financial performance despite periodic fluctuations.

Keywords:

Risk of Financial Failure, Ratio Analysis, Financial Reporting Standards, Accommodation and Food Services Sector

JEL Classification:

M40, M41

Full Text ( ↓ 2012)

The Impact of Inflation Adjustment on The Financial Performance of Companies: A Study of The Retail and Wholesale Sectors

Posted on Sunday July 27th, 2025Monday July 28th, 2025 by editor

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	The Impact of Inflation Adjustment on The Financial Performance of Companies: A Study of The Retail and Wholesale Sectors
Author(s):	İlknur Ergün
Volume:	16
Number:	3
Year:	2025
Page:	281-294
ISSN:	2619-9491
DOI Number:	10.20409/berj.2025.468

Abstract

In Türkiye inflation adjustment became mandatory in 2023 because the conditions were met. Accordingly, this study aimed to determine the effect of the implementation of Turkish Accounting Standards (TAS) 29 Financial Reporting in High Inflation Economies on the financial performance of companies in Türkiye. The financial performance of retail and wholesale companies traded on Borsa Istanbul (BIST) was assessed by examining their financial statements for 2022 using the Dupont analysis with and without inflation adjustments. The statistical significance of the results was evaluated using the Wilcoxon test. The results showed that the average profits of the sectors decreased, the equity multiplier decreased, the debt ratio increased, and the profitability ratios over sales, assets, and equity decreased. The change of return of equity was statistically significant, with most companies’ return of equity decreasing due to inflation. However, the decline was much more significant in the wholesale than retail sector. The financial performance rankings of the companies in the study changed after adjusting for inflation, which suggests that inflation adjustment should be applied in economies with high inflation to ensure accurate company performance assessments and informed management decisions.

Keywords:

TAS 29, Financial Performance, Retail and Wholesale Sectors, Dupont Analysis, Wilcoxon Test

JEL Classification:

M41, M48, C14

Full Text ( ↓ 3972)

Determinants of Household Savings from a Gender Perspective: A Cross-Country Analysis

Posted on Sunday July 27th, 2025Monday July 28th, 2025 by editor

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	Determinants of Household Savings from a Gender Perspective: A Cross-Country Analysis
Author(s):	Habibe Günsel Doğrul
Volume:	16
Number:	3
Year:	2025
Page:	261-280
ISSN:	2619-9491
DOI Number:	10.20409/berj.2025.467

Abstract

This study examines the determinants of household savings in OECD countries from a gender inequality perspective, employing a panel data analysis covering the 2000-2022 period. Going beyond traditional economic determinants, the model incorporates structural and socio-demographic factors that influence women’s labor force participation and income levels. The relationship between household saving behavior and key indicators of gender inequality – such as the gender wage gap and disparities in higher education attainment – is analyzed in a multidimensional framework. The findings reveal that both the average age of women at childbirth and the youth dependency ratio significantly reduce household savings. Moreover, while increased gender equality in education appears to support higher savings rates, the economic empowerment of women may also lead to greater consumption tendencies, thereby generating conflicting effects on savings behavior. The analysis of the Covid-19 pandemic period indicates a notable increase in household savings, driven by both precautionary motives and reduced consumption opportunities. The study highlights that policies promoting gender equality are critically important not only from the perspective of social justice but also in terms of their broader macroeconomic implications. In particular, advancing equal access to education is proposed as a strategic lever for the development of sustainable household saving policies.

Keywords:

Household Savings Rate, Determinants of Savings, Gender Inequality, OECD Countries

JEL Classification:

D14, D15, G51, J16

Full Text ( ↓ 1748)

Threshold Effect of Renewable Energy Consumption on Carbon Dioxide Emissions: The Case of the European Union

Posted on Sunday July 27th, 2025Monday July 28th, 2025 by editor

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	Threshold Effect of Renewable Energy Consumption on Carbon Dioxide Emissions: The Case of the European Union
Author(s):	Ömer Akkuş, Bahadır Furkan Güler
Volume:	16
Number:	3
Year:	2025
Page:	243-259
ISSN:	2619-9491
DOI Number:	10.20409/berj.2025.466

Abstract

This study examines the effects of renewable energy consumption on carbon dioxide emissions in 21 European Union (EU) member countries for the period 2001-2019. In this study, instead of explaining the heterogeneity structure in the fixed parameters, the structural features of the slope parameters are analyzed. In this context, the panel threshold model is used to indicate regime changes in the relationships between variables. While the findings reveal that renewable energy consumption has a single threshold value, it has been determined that this variable affects carbon dioxide emissions with two different regimes. The results of both regimes reveal that an increase in renewable energy consumption reduces carbon dioxide emissions, but the magnitude of this effect is different in each regime. Another important result is that policies regarding renewable energy consumption in these EU members will affect each other due to cross-sectional dependency. These results indicate the importance of increasing renewable energy investments and implementing energy efficiency policies together. Moreover, the development of common energy policies across EU countries can support a sustainable energy transition, but this process needs to consider national differences and flexibility of implementation.

Keywords:

Renewable Energy, Energy Consumption, Carbon Dioxide Emissions, Panel Threshold Model, European Union

JEL Classification:

Q42, O52

Full Text ( ↓ 1916)

The Impact of Event Marketing on Cities with Tourism Destination Potential: A Research on City Residents

Posted on Monday April 28th, 2025Tuesday April 29th, 2025 by editor

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	The Impact of Event Marketing on Cities with Tourism Destination Potential: A Research on City Residents
Author(s):	Arzu Tuygun Toklu
Volume:	16
Number:	2
Year:	2025
Page:	227-242
ISSN:	2619-9491
DOI Number:	10.20409/berj.2025.465

Abstract

One way to ensure local development is to turn cities into brand cities. Events are of great importance in cities with high tourism potential becoming brand cities. Cities can become tourism destinations and brand cities with local small events, including music, art, and sports. The aim of this study is to determine the effects of an event on the attitude towards the event and the destination and the intention to revisit and recommend. The Viçe Fest festival held in the Fındıklı district of Rize was used as a stimulus event. The data of the study was collected with a face-to-face survey method among 189 city residents reached by the convenience sampling method. PLS-based structural equation modeling was used in the analysis of the data. According to the findings, the social impact and emotional experience of the festival are effective on the attitude towards the event. The attitude towards the event is effective on the attitude towards the destination. The attitude towards the destination is also effective on revisit intention and destination recommend. The findings of the study can make significant contributions to the parties aiming to become a brand city in the strategies they will develop.

Keywords:

Event Marketing, Effects of Event, Attitude Towards Event, Attitude Towards Destination, Revisit Intention, Destination Recommendation Intention

JEL Classification:

M30, M31, M39

Full Text ( ↓ 1473)

The Mediating Role of Thriving at Work in the Effect of Workplace Spirituality on Job Crafting

Posted on Monday April 28th, 2025Tuesday April 29th, 2025 by editor

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	The Mediating Role of Thriving at Work in the Effect of Workplace Spirituality on Job Crafting
Author(s):	Şeyda Nur Seçkin, Cahit Çağlın
Volume:	16
Number:	2
Year:	2025
Page:	207-225
ISSN:	2619-9491
DOI Number:	10.20409/berj.2025.464

Abstract

Workplace spirituality refers to employees’ sense of meaning and purpose in their work, thereby fostering a spiritual connection between themselves and their professional roles. The fact that individuals seek to fulfill their spiritual needs not only in their personal lives but also in their professional lives, and that spirituality serves as a strong resource for coping with the challenges of work life, makes this topic both relevant and significant. Previous studies have demonstrated that workplace spirituality positively affect employee well-being and work outcomes. However, through which mechanisms workplace spirituality shapes employees’ job behaviors in a positive direction is not very well known. Based on self-determination theory, the socially embedded model of thriving, and the conservation of resources theory, this study examines whether workplace spirituality affects job crafting through thriving at work. Data were collected from 417 teachers working in primary and high schools. Research findings showed that the two sub-dimensions of workplace spirituality (meaningful work and alignment with organizational values) positively affect thriving at work, but the effect of a sense of community on thriving at work was nonsignificant. It has also been found that alignment with organizational values positively affects job crafting through both vitality and learning, but meaningful work has a positive effect on job crafting only through vitality.

Keywords:

Workplace Spirituality, Thriving at Work, Job Crafting

JEL Classification:

D23, M12, M19

Full Text ( ↓ 1569)

Anatomy of Digital Leadership Studies: An Analysis with Topic Modeling Approaches

Posted on Monday April 28th, 2025Tuesday April 29th, 2025 by editor

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	Anatomy of Digital Leadership Studies: An Analysis with Topic Modeling Approaches
Author(s):	Osman Akarsu, Hüseyin Parmaksız
Volume:	16
Number:	2
Year:	2025
Page:	179-205
ISSN:	2619-9491
DOI Number:	10.20409/berj.2025.463

Abstract

This study aims to identify trends in digital leadership and analyze frequently used terms and their underlying topic structures in a significant data context. To achieve this, the study used topic modeling approaches (TMA) applied to the academic literature on digital leadership. A total of 847 articles published between 2014 and 2024 from Web of Science, Scopus, DergiPark, and Council of Higher Education Thesis Center databases were collected and analyzed using TMA. In particular, latent Dirichlet allocation (LDA) and BERTopic, which are among the TMA approaches, were used to provide a comprehensive review of the field as well as a comparative analysis of the methodologies. Generative artificial intelligence is used to make the results obtained with the topic modeling approaches more meaningful. In particular, OpenAI’s GPT-3.5-turbo model was used to automatically summarize the topics identified with LDA and BERTopic and generate appropriate thematic headings. The results reveal that the concept of digital leadership in the literature is primarily focused on overcoming organizational challenges through innovation and transformation. Key themes identified include the adoption of innovative strategies for digital transformation, the development of new business models, and the role of digital leadership in quality management, technological analysis, and performance improvement through effective technology, knowledge, and social management. Overall, these findings provide valuable insights for future research by suggesting potential variables and research questions, clarifying academic trends in the field, and providing a new method for mapping this emerging area of study.

Keywords:

Digital Leadership, Topic Modeling Approaches, Domain Mapping, Generative AI, Artificial Intelligence

JEL Classification:

M10, M19, O33

Full Text ( ↓ 2259)

Exploring Human Resource Strategies for Improving Situational Awareness Training through Gamification

Posted on Monday April 28th, 2025Tuesday April 29th, 2025 by editor

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	Exploring Human Resource Strategies for Improving Situational Awareness Training through Gamification
Author(s):	Kağan Cenk Mizrak
Volume:	16
Number:	2
Year:	2025
Page:	159-178
ISSN:	2619-9491
DOI Number:	10.20409/berj.2025.462

Abstract

The aviation industry increasingly relies on advanced training methods to ensure the safety and efficiency of flight operations, with situational awareness being one of the most critical competencies for crew members. As automation and technology play an ever-larger role in aviation, managing cognitive load during training has become a pressing issue. This study addresses the problem of how human resource (HR) departments can integrate gamification techniques into crew resource management (CRM) training to improve situational awareness while reducing cognitive overload. The aim of the study is to explore HR strategies that optimize cognitive load using gamification in aviation training programs. A qualitative methodology was employed, involving semi-structured interviews with 15 experts, including HR professionals, aviation trainers, and cognitive psychologists. Data were analyzed using thematic analysis, with NVivo software facilitating the coding and identification of key themes. The findings reveal that HR plays a pivotal role in reducing cognitive load by incorporating scenario-based training, real-time feedback, and post-flight debriefing sessions. Additionally, gamification methods—such as VR simulations, competitive challenges, and performance feedback loops—were found to enhance situational awareness by optimizing cognitive engagement. The novelty of this study lies in its focus on the intersection of gamification, cognitive load management, and HR training strategies in aviation, providing new insights into how emerging technologies can be effectively applied to improve crew performance and safety in high-pressure environments. This research contributes to the growing body of literature on aviation training by highlighting the practical implications of gamification for HR professionals.

Keywords:

Human Resource Management (HRM), Aviation Management, Crew Resource Management (CRM), Situational Awareness, Cognitive Load Theory (CLT)

JEL Classification:

M12, L93, M53, D83, D91

Full Text ( ↓ 1383)

Integrated Reporting Quality: A Comparative Analysis of Private Sector Companies with TOPSIS

Posted on Monday April 28th, 2025Tuesday April 29th, 2025 by editor

Article Information

Journal:	Business and Economics Research Journal
Title of Article:	Integrated Reporting Quality: A Comparative Analysis of Private Sector Companies with TOPSIS
Author(s):	İrem Özcan
Volume:	16
Number:	2
Year:	2025
Page:	137-158
ISSN:	2619-9491
DOI Number:	10.20409/berj.2025.461

Abstract

The aim of this study is to assess the quality of the integrated reports of private sector companies for 2023 and to rank the companies included in the study according to the quality scores of their integrated reports. For this purpose, the 2023 integrated reports of 27 private sector companies operating in various fields were obtained from the Integrated Reporting Network Turkey page and subjected to content analysis and then analyzed using the integrated reporting quality measurement technique based on four main components: background, reliability and assurance, content, and format. A total of 23 sub-categories were analyzed under the four components and the results were ranked using the TOPSIS method. The findings show that companies operating in the same sector score quite close to each other. In particular, the scores of companies in the banking and manufacturing sectors are close to each other.

Keywords:

Integrated Reporting, Integrated Reporting Quality, Integrated Report, Non-Financial Reporting, TOPSIS

JEL Classification:

M41, M49

Full Text ( ↓ 1264)