https://turkishstudies.net/economy?mod=sayi_detay&sayi_id=1547 Turkish Studies-Economics,Finance,Politics en 2026-07-16 <p style="text-align: justify; margin: 6.0pt 0cm .0001pt 0cm;">Ankara Bilim &Uuml;niversitesi</p> <p style="text-align: justify; margin: 6.0pt 0cm .0001pt 0cm;">Maltepe Kamp&uuml;s&uuml;</p> <p style="text-align: justify; margin: 6.0pt 0cm .0001pt 0cm;">Maltepe Mahallesi Şehit G&ouml;nen&ccedil; Caddesi No: 5 &Ccedil;ankaya, ANKARA</p> <p style="margin: 6.0pt 0cm .0001pt 0cm;"><strong>Web: </strong><a href="https://ankarabilim.edu.tr">https://ankarabilim.edu.tr</a></p> <p style="text-align: justify; margin: 6.0pt 0cm .0001pt 0cm;"><strong>Telefon:</strong> <a href="tel:4442228">444 22 28</a></p> <p style="text-align: justify; margin: 6.0pt 0cm .0001pt 0cm;"><strong>E-mail:</strong>&nbsp;<a href="mailto:info@ankarabilim.edu.tr">info@ankarabilim.edu.tr</a></p> https://turkishstudies.net/economy?mod=makale_tr_ozet&makale_id=51459 https://turkishstudies.net/economy?mod=makale_tr_ozet&makale_id=51459 Talha BAYIR The use of social media has made great progress worldwide, especially in the COVID-19 crisis. Social media engagements, which have a great impact on the purchasing decisions of consumers, have brought a different dimension to marketing research in recent years. The businesses that are aware of this, increase the level of interest of consumers regarding luxury brands and product groups through social media platforms. Thanks to the social media interest, brands have the opportunity to reach more audiences through social networks. Through these platforms, both consumers can be directed to the relevant brands and the perceived luxury brand value is increased. The promotions that consumers who spend time on social media platforms are exposed to also shape luxury brand values. In this direction, businesses should successfully carry out brand management in order to increase perceived luxury brand values. In this way, it will be easier for consumers to pay premium prices. The sample of the study consists of 390 social media users. SPSS and AMOS package programs were used in the analysis of the research data. In the first stage of the study, validity and reliability analyzes were applied, and in the second stage, confirmatory factor analysis (CFA) was applied. In the last stage, the relationship levels between the variables were determined by PATH analysis. According to the findings obtained as a result of the research analysis; social media engagement affects perceived luxury brand value. The perceived luxury brand value affects the willingness to pay premium price. In addition, social media engagement affects the willingness to pay premium price with the moderator effect of the perceived luxury brand value variable. In the light of these findings, it can be said that luxury brand stimuli, which are constantly exposed on social media platforms, make consumers want to pay premium prices. This research was approved by the Ethics Committee of Şırnak University, numbered 2020/51 and dated 23.12.2020. 2026-07-16 https://turkishstudies.net/economy?mod=makale_tr_ozet&makale_id=46378 https://turkishstudies.net/economy?mod=makale_tr_ozet&makale_id=46378 Erhan DUMAN In this study, relationship between R & D investment expenditures, number of patents, industrial designs exports and real economic growth are analyzed in the period from 2000-2019 for Turkey. First in this study, ıt is applied Zivot-Andrews structural break test. Secondly, ıt is analyzed the existence of cointegration relationship between series by Engle-Granger cointegration test. Thirdly, the causality relationships between the series are tested, and for this, Engle Granger and Hatemi-J asymmetric causality test are used. In this study are estimated two different models. In the Engle Granger causality relationship made afterwards, the single-track causality relationship from R&D investment expenditures to real economic growth and the number of patents to real economic growth has been determined in Model 1. In Model 2, one-way causality relationship is determined from exports to R&D investment expenditures, from patent number to exports and from industrial designs to exports. Finally, according to a more advanced test, Hatemi-J asymmetric causality analysis, a positive causality relationship from R&D investment expenditures and patent to real economic growth are determined in Model 1. In addition, in model 1, a one-way relationship has been determined between negative components from real economic growth to R&D investment expenditures and patent and negative components from industrial design to real economic growth. In Model 2, a bidirectional causality relationship between exports and R&D investment expenditures have been reached. In addition, a negative causality relationship between patent and industrial design variables towards export have been determined. 2026-07-16 https://turkishstudies.net/economy?mod=makale_tr_ozet&makale_id=49652 https://turkishstudies.net/economy?mod=makale_tr_ozet&makale_id=49652 Mehmet Cengiz ÇALIŞKasım KAYA Changing environment and competition conditions make it necessary for businesses to benefit from human input in the best way. In this study, the concepts of wage, corporate commitment, and job satisfaction were examined in terms of companies and workers. Each employee has to work for living, make their life more prosperous, and gain dignity. This study examined the relation between the employees' wages, corporate commitment and job satisfaction. A permission fort his study was received from the Social and Human Sciences Ethics Committee Of Harran University with the decision dated 13.03.2019 and numbered 2019/24.  In this study made on organized industrial zone workers in Adıyaman province, it was focused on whether there is a relationship between the demographic characteristics of the employees and their job satisfaction and corporate commitment. At the same time, it was investigated whether there was a relationship between wage and corporate responsibility and job satisfaction. In the study conducted on Adıyaman province organized industrial zone employees, it was observed that there was a linear and positive relation between the wages of the employees and their job satisfaction and corporate commitment. It has been determined that there is a positive 0.666 relationship between wage and institutional commitment. An increase in wages will increase corporate loyalty by 66.6%. It has been observed that there is a 0.535 positive relation between wage and job satisfaction. An increase in wages will increase job satisfaction by 53.5%. It was found that there is a 65.2% positive relation between job satisfaction and corporate commitment. Increased job satisfaction of employees also increases their corporate loyalty. Findings show that the wages of employees significantly affected their corporate commitment and job satisfaction. In conclusion that, according to findings if the businesses make positive studies over the wages, the corporate commitment and job satisfaction of the employees will increase. 2026-07-16 https://turkishstudies.net/economy?mod=makale_tr_ozet&makale_id=51606 https://turkishstudies.net/economy?mod=makale_tr_ozet&makale_id=51606 Hüseyin Kutlu KÖYCÜ This study focuses on consumer protection as a public policy area in Turkey and the dominant effect of policy transfer within this field. The study discusses the structure of consumer protection policy especially in the most developed countries, as well as in Turkey, including its objectives, actors, resources and intentionality. It is crucial that consumers, who are on the weak side of economic relations, are protected from unfair practices of the market, that consumer awareness activities are carried out correctly, and that the state, non-governmental, and private sector organizations act in cooperation and coordination in this regard. Consumer Protection as a public policy,  which gained a constitutional basis with the 1982 Constitution in Turkey and a separate general law with the Law on Consumer Protection dated 1995 and numbered 4077, is under the influence of the wave of policy transfer brought by the European Union (EU) - Turkey membership process and the goal of global economic integration. This influence can be analyzed in terms of the institutional documents related to the EU membership process, the relevant laws and the supporting documents for these laws, as well as the reasons for the use of EU financial aid mechanisms through EU negotiations. The implementation of these "supranational" and "compulsory" policy transfer actions include serious risks in terms of the success of policy implementation since it may deny some socio-economic characteristics specific to the field of consumer protection in Turkey or it may disregard its particular characteristics. The elimination of these risks depends on the design of the transfer of policy transfer elements in a process that needs to be carefully planned. 2026-07-16 https://turkishstudies.net/economy?mod=makale_tr_ozet&makale_id=49915 https://turkishstudies.net/economy?mod=makale_tr_ozet&makale_id=49915 Sadettin PAKSOY Different factors affect the economies of countries in the world. Global economic crises, wars, epidemics and bad management of the economy are the leading factors. The 20th century has been a year of disasters for humanity in the world. In the aforementioned century, 2 major world wars and 2 major global economic-financial crises left their mark. Humanity entered the 21st century with great hopes. However, wars, poverty, irregular immigration, unfair income distribution, exploitation and expansionist policies of imperial states continue at full speed in different geographies in the world. As if all this was not enough, the Covid-19 epidemic disease captured humanity. This disease, which emerged in Wuhan (China), spread rapidly all over the world and almost left humanity desperate. Turkey, like the world experienced the bed impact of this disease heavily. Covid-19 negatively affected economic life, especially health. The aim of this study is to determine the effects of the Covid-19 to Turkey’s economy. A survey was conducted in accordance with the purpose of working with economist academicians in state universities in 30 metropolitan cities and the data obtained were analyzed. Gaziantep University Rectorate Ethics Committee decision was taken for the survey application (Meeting Date: 09.09.2020, Meeting No: 14, Article: 7). The universe of the study consisted of 1040 academicians. An online survey was conducted with 215 academicians at + - 5% acceptable margin of error and 95% confidence level. Participants in the questionnaire were selected using the "purposeful sampling method". The reason for the survey to be implemented in 30 metropolitan cities is that the first restrictions against Covid-19 started in these cities. According to the results, it was seen that Covid-19 negatively affected lifestyle, university education, consumption habits, industry sector, economy, employment, service and tourism sectors, agriculture sector, Borsa Istanbul, exchange rates. On the other hand, the participants positively evaluated the fight against Covid-19 (economic assistance, etc.) and online education in educational institutions in our country. 79.5% of the participants defend the view that “economists should also be in the Covid-19 Science Board”. 2026-07-16 https://turkishstudies.net/economy?mod=makale_tr_ozet&makale_id=51664 https://turkishstudies.net/economy?mod=makale_tr_ozet&makale_id=51664 Ruziye TALİ Within the scope of the European Commission's 2015 Enlargement Strategy, it made a series of changes in the methodology of progress/country reports, making them much more rational and strategic. Reports, which do not generate as much excitement and interest in candidate countries as before, have become much more interesting with different techniques and new formats. Although the technical aspect of the negotiation process is more prominent in the reports, political criteria remain the essence of the report. In this context, the Commission mainly criticizes Turkey in its reports issued after the failed coup attempt on July 15th, especially on the proportionality of the measures taken under the state of emergency, the rule of law, allegations of human rights violations and judicial independence. The Commission also includes the progress and positive developments made under the political criteria about which it criticizes Turkey the most. This study covers the reports published especially after the July 15 coup attempt in this respect and reveals what the advances recorded under the political criteria are, what their numbers are and under which headings they appear. The political criteria of the four Turkey/Progress Reports (2016, 2018, 2019, 2020) are the focus of the study. Content analysis was used as a research method. Each report is encoded according to the common themes determined under the category of advances recorded and the data are presented in tables. In addition, as the data are evaluated on the prominent developments in Turkey-EU relations during these periods, an analysis-context relationship is tried to be established. As a result, it has emerged that Turkey's political reform process has not stopped but has slowed/decreased, despite the fact that relations with the EU have come to a standstill. It was also concluded that the only area where a good progress was made in the basic category of advances recorded in political criteria was "migration and asylum policy". It is seen that the areas of decline/backsliding in political criteria are increasing faster, especially in the last two reports (2019, 2020) periods. 2026-07-16 https://turkishstudies.net/economy?mod=makale_tr_ozet&makale_id=49939 https://turkishstudies.net/economy?mod=makale_tr_ozet&makale_id=49939 Erkan UZUNErcan UZUN Enteprises are eonomic units aiming to obtain profit or social benefit in return of targeting to meet human needs by the sale of good and end product or service delivery. Enteprises operate in many different sectors and business lines. There are some mandatory rules that have to be followed while carrying out these activities. While purchasing or selling of goods, service purchase or presentation, require arrangement or receive the documents like voucher, invoice and freight bill. They are important to present or receive these documents in terms of the audit to be performed within the enterprise. These documents are important in terms of audit to be carried out within the enterprise. Every enterprise is subject to certain laws since it has been estalished. One of these laws is Turkish Commercial Code that affect the commercial life of enterprises and guiding accounting practices and auditing. Turkish Commercial Code has been affected by the trade laws of many countries. This land that we have been living in as both Ottoman Empire and The Republic of Turkey from past to present was influenced by the laws of many countries. The Commercial Code Numbered 1850, which is the translation of the French Commercial Code dated 1807 is considered as the first law guiding accounting practices in Turkey. As the reason for this is accepted disclosed within this law that the books that the merchants are obliged to keep in commercial life. Then, Turkish Commercial Code numbered 856 that came into force in 1926 and based on the German Commercial Code is guiding commercial life. In this study, both Turkish Commercial Code numbered 6762 and Turkish Commercial Code numbered 6102 were investigated in terms of accounting and auditing. Especially, it is aimed to reveal the differences by comparing issues commercial books and documents, inventory and valuation, perspective to accounting standards and independent audit. In the study, the qualitative data were utilized mostly.  2026-07-16 https://turkishstudies.net/economy?mod=makale_tr_ozet&makale_id=52188 https://turkishstudies.net/economy?mod=makale_tr_ozet&makale_id=52188 Jale SAĞLARÖzer ŞEN Internal control system, activities in an institution; It is a process that ensures that it is economical, efficient and effective. In addition, it is the entire financial and other control systems, including corporate structure, methods, procedures and internal audit, established within the framework of corporate objectives. Public Internal Control Standards Communiqué was issued in order to establish an effective internal control system. In this communiqué, in order to ensure the compliance of the internal control system in public administrations with the standards; It has been communicated to the institutions as a necessity that all components of internal control should be established in order to determine the works that need to be done, to create an action plan for these studies, to prepare the relevant regulations and to determine whether the internal control system is carried out in accordance with the legislation. In today's world, where electronic data transfer and usage gain speed, the internal control system; the transition to e-internal control systems, which enables the execution of the five components of internal control standards in electronic environments, has begun and has created an area suitable for research. Purpose of the research that cunducted in 2019 is to evaluate the application area of the internal control system in electronic environment, its prevalence and usability in public universities in terms of users. For this purpose, the opinions of the personnel responsible for establishing and supervising the internal control system at public universities operating in Turkey were sought and asked to evaluate the effectiveness of the system. As a result of the research, it was understood that the use of e-internal control was not widespread yet, and it was concluded that the Strategy Development Department and Internal Audit Unit personnel in the administrations using the e-internal control system found the e-internal control system useful and the perception of internal control standards did not differ according to these two units. 2026-07-16