Journal of Business
Administration and Social Studies

Editor 
Batuhan GÜVEMLİ
Head of Accounting and Tax Applications Department, İstanbul University-Cerrahpaşa, Vocational School of Social Sciences, İstanbul, Türkiye
ORCID ID: 0000-0002-2985-5198
[email protected]

Associate Editor
Yonca Nilay Baş  
Department of Management And Organization, İstanbul University-Cerrahpaşa, Business Administration Program, İstanbul, Türkiye
ORCID ID: 0000-0002-3262-7575 
[email protected] 

Editorial Board
Abdul RAFAY
Department of Banking and Finance, Dr Hasan Murad School of Management (HSM), Johar Town, Pakistan

Aziz Burak ATAMTÜRK
Department of Economics, İstanbul University, Faculty of Economics, İstanbul, Türkiye

Ali Hakan BÜYÜKLÜ 
Department of Statistics, Yıldız Technical University, Faculty of Arts & Science, İstanbul, Türkiye

Ünal ÇAĞLAR
Department of Economics, Kırklareli University, Faculty of Economics and Administrative Sciences, Kırklareli, Türkiye

Mustafa ÇANAKÇIOĞLU
Department of Electronic Commerce and Management, Gelişim University, Faculty Of Applied Sciences, İstanbul, Türkiye

Shawki FARAG 
Department of Accounting, The American University in Cairo, School of Business, Cairo, Egypt

Mike Önder KAYMAZ
Department of Accountancy, Clarion University, Pennsylvania, USA

Vahid ROOHOLELM
Department of Industrial Engineering, Islamic Azad University, IAUT-Islamic Azad University Tabriz Branch, Tabriz, Iran

Gencay SAATCİ
Department of Hospitality Management, Çanakkale 18 Mart University, Faculty of Tourism, Çanakkale, Türkiye

Nilüfer SEZER
Department of Public Relations and Publicity, İstanbul University, Faculty of Communications, İstanbul, Türkiye

Advisory Board
Esin AVCI
Department of Statistics, Giresun University, Faculty of Arts and Science, Giresun, Türkiye

Gül Erkol BAYRAM
Department of Tourism Guidance, Sinop University, School of Tourism and Hotel Management, Sinop, Türkiye

Hakan BOZ
Department of International Trade and Finance, Uşak University, Faculty of Applied Sciences, Uşak, Türkiye

Hakan CANDAN
Department of Political Science and Public Administration, Karamanoğlu Mehmetbey University, Faculty of Economics and Administrative Sciences, Karaman, Türkiye

Ünal ÇAĞLAR
Department of Economics, Kırklareli University, Faculty of Economics and Administrative Sciences, Kırklareli, Türkiye

Tolga Fahri ÇAKMAK
Department of Tourism Guidance, Zonguldak Bülent Ecevit University, Faculty of Tourism, Zonguldak, Türkiye

Yusuf ÇELİK
Department of Healthcare Management, Acıbadem Mehmet Ali Aydınlar Üniversitesi, Faculty of Health Sciences, İstanbul, Türkiye

Ali Zafer DALAR
Department of Statistics, Giresun University, Faculty of Arts and Sciences, Giresun, Türkiye

Saniye DEDEOĞLU
Department of Labour Economics and Industrial Relations, Muğla Sıtkı Koçman University, Faculty of Economics and Administrative Sciences, Muğla, Türkiye

Mithat Zeki DİNÇER
Department of Economics, İbni Haldun University, School of Humanities and Social Sciences, İstanbul, Türkiye

Fatma DOĞANAY ERGEN
Department of Tourism Guidance, Isparta University of Applied Sciences, Faculty of Tourism, İstanbul, Türkiye

Fahri ERENEL
Department of Business Administration, İstinye University, Faculty of Economics, Administrative and Social Sciences, İstanbul, Türkiye

Şaban ESEN
Department of Business Administration, Bartın University, Faculty of Economics and Administrative Sciences, Bartın, Türkiye

Ahmet GÖKÇEN
Dean of Faculty of Economics and Administrative Sciences, İstanbul Rumeli University, İstanbul, Türkiye

İlhan GÜLLÜ
Department of International Relations, Nevşehir Hacı Bektaş Veli University, Faculty of Economics and Administrative Sciences, Nevşehir, Türkiye

Kenan GÜLLÜ
Department of Tourism Guidance, Erciyes University, Faculty of Tourism, Kayseri, Türkiye

İzzet GÜMÜŞ
Department of Business Administration, Gelişim University, Faculty of Economics and Administrative Sciences, İstanbul, Türkiye

Salih GÜNEY
Department of Business Administration, İstanbul Aydın University, Faculty of Economics and Administrative Sciences, İstanbul, Türkiye

Fatma Füsun İSTANBULLU DİNÇER
Department of Tourism Management, İstanbul University, Faculty of Economics, İstanbul, Türkiye

Ali KABLAN
Department of Banking and Insurance, Trakya University, Uzunköprü School of Applied Sciences, Edirne, Türkiye

İrfan KALAYCI
Department of Economics, İnönü University, Faculty of Economics and Administrative Sciences, Malatya, Türkiye

Hakan KİTAPÇI
Department of Management, Faculty of Business Administration, Gebze Technical University, Kocaeli, Türkiye

Emel MEMİŞ PARMAKSIZ
Department of Economics, Ankara University, Faculty of Political Sciences, Ankara, Türkiye

Ercan ÖZEN
Department of Finance and Banking, Uşak University, Faculty of Applied Sciences, Uşak, Türkiye

Metin SABAN
Department of Business Administration, Bartın University, Faculty of Economics and Administrative Sciences, Bartın, Türkiye

Uğur SEVİM
Department of Accounting and Finance, Giresun University, Faculty of Economics and Administrative Sciences, Giresun, Türkiye

Mustafa TEKİN
Department of Econometrics, İstanbul University, Faculty of Economics, İstanbul, Türkiye

Ahmet Kamil TUNÇEL
Department of Accounting and Tax, Çanakkale Onsekiz Mart University, Gelibolu Piri Reis Vocational School, Çanakkale, Türkiye

Özlem TÜRKŞEN
Department of Statistics, Ankara University, Faculty of Sciences, Ankara, Türkiye

Betül URHAN ÇELİK
Department of Labour Economics and Industrial Relations, Kocaeli University, Faculty of Economics and Administrative Sciences, Kocaeli, Türkiye

Doğan UYSAL
Department of Economics, Manisa Celal Bayar University, Faculty of Economics and Administrative Sciences, Manisa, Türkiye

Mustafa UYSAL
Department of Banking and Finance, Artvin Çoruh University, School of Applied Sciences, Artvin, Türkiye

Çağla ÜNLÜTÜRK ULUTAŞ
Department of Labour Economics and Industrial Relations, Pamukkale University, Faculty of Economics and Administrative Sciences, Pamukkale, Türkiye

Mehmet Ertan YARDIM
Department of Civil Procedure, Enforcement and Bankruptcy Law, Kadir Has University, Faculty of Law, İstanbul, Türkiye

Eser YEŞİLDAĞ
Department of Capital Markets, Manisa Celal Bayar University, School of Applied Sciences, Manisa, Türkiye

Özer YILMAZ
Department of International Trade and Logistics, Bandırma Onyedi Eylül University, Omer Seyfettin Faculty of Applied Sciences, Balıkesir, Türkiye

Ahmet YÖRÜK
Department of International Trade and Logistics, Kadir Has University, Faculty of Applied Sciences, İstanbul, Türkiye

EISSN 2791-710X