https://www.journals.academicianstudies.com/JPEPFM/issue/feed JOURNAL OF PUBLIC ECONOMY AND PUBLIC FINANCIAL MANAGEMENT 2023-10-28T00:00:00+00:00 Prof. Dr. Serpil AĞCAKAYA serpilagcakaya@sdu.edu.tr Open Journal Systems <p>Journal of Public Economics and Public Financial Management (JPEPFM) is an open access, peer-reviewed, international, peer-reviewed and scientific journal published electronically twice a year in December and June. It was established in 2021. <br />Articles submitted to JPEPFM will be published completely free of charge, provided that they are accepted following the journal's standard peer-review process. It publishes theoretical and applied academic studies in Turkish and English in the field of social sciences. It aims to contribute to the field by publishing the works of social science researchers in order to contribute to the development of social sciences research, especially studies in the field of public economy, public finance and public financial management.<br />The articles sent to JPEPFM are reviewed by the Editorial Board and the Referee Board and evaluated scientifically by double-blind method. The authors are responsible for the ideas, opinions, thoughts and suggestions in the articles and studies.</p> https://www.journals.academicianstudies.com/JPEPFM/article/view/209 THE EFFECT OF ARTIFICIAL INTELLIGENCE ON GREEN PRODUCT PURCHASING BEHAVIOUR 2023-09-18T08:42:34+00:00 Mustafa CESUR mustafa.cesur@igdir.edu.tr Barış ARMUTCU b.armutcu2765@gmail.com <p>In recent years, there has been a growing concern about environmental sustainability and consumers' increasing environmental awareness is changing their purchasing behaviour. This has increased consumer demand for green products and put pressure on businesses and governments to adopt green production. In this context, this study focuses on the impact of artificial intelligence on consumers' green product purchase behaviour. Based on the stimulus-organism-response model, this study examines the impact of AI on consumers' green product purchase behaviour through marketing efforts (information, accessibility and customisation). In addition, the impact of AI marketing efforts on brand experience is also investigated within the scope of the study. In this context, the data collected from the participants by face-to-face survey method were analysed using Smart PLS4 and SPSS 26 programs. The results of the analysis show that all elements of AI marketing efforts (information, accessibility, interaction and personalisation) are effective on brand experience and purchase intention. In addition, another important finding of the study is that brand experience positively affects consumers' purchase intentions.</p> 2023-10-28T00:00:00+00:00 Copyright (c) 2023 JOURNAL OF PUBLIC ECONOMY AND PUBLIC FINANCIAL MANAGEMENT https://www.journals.academicianstudies.com/JPEPFM/article/view/215 ANALYSIS OF CORE VALUES IN STRATEGIC PLANNING 2023-10-19T12:50:08+00:00 Hale Nur GÜLER glrhalenur@gmail.com <p>With strategic planning, the values of companies to achieve their long-term goals and objectives are determined and the efforts of companies on what and how they will do are explained. Values are important in determining the strategies that carry companies into the future. The values determined by the company direct its preferability to customers, employees and other stakeholders. Core values guide the decisions, choices and strategies of companies and contribute to identity, management philosophy and employee motivation. In this qualitatively designed study, the values of the first 15 companies whose brand values were announced in the 2023 Brand Finance Turkey-100 were analyzed in order to understand their values within the scope of their strategic planning. The values of the companies are categorized thematically. It is seen that the themes that companies mention most in their statements about their values are "customer focus", "innovation" and "teamwork". Among the values that each company includes once, there are themes such as "sharing", "being virtuous" and "solidarity". This study will contribute to researchers interested in the field, and to managers and strategists working for companies, in terms of determining which values companies with high brand values take into consideration and understanding their frequency.</p> 2023-10-28T00:00:00+00:00 Copyright (c) 2023 JOURNAL OF PUBLIC ECONOMY AND PUBLIC FINANCIAL MANAGEMENT https://www.journals.academicianstudies.com/JPEPFM/article/view/216 A FILM ANALYSIS OF ATATÜRK AND HIS TRANSFORMATIONAL LEADERSHIP FEATURES 2023-10-06T08:35:17+00:00 Esin Bengü CERAN esinbenguceran@istanbul.edu.tr <p>The importance of acting under the leadership of a leader in times of radical change has resulted in success in many instances. From this point of view, the existence of transformational leaders is important in change processes. The leadership of Mustafa Kemal Atatürk, who was perhaps one of the most prominent representatives of the transformational leadership in the transformation of an empire into a republic, during the years when a nation was fighting for independence, is the most valuable example that can be examined in this context. The aim of this study is to examine Atatürk and his leadership characteristics on the 100th anniversary of the foundation of our republic with a film analysis. In the study, the movie "Veda", which offers rich data on Atatürk's leadership characteristics, was examined in the context of the transformational leadership variable, which was shaped in four dimensions in line with the theoretical framework. Within the scope of the study, descriptive analysis, one of the qualitative research methods, was used. With the findings obtained, the theoretical framework of the transformational leadership variable was embodied through the case discussed, and it is thought that the study contributes to theorists and practitioners in this aspect.</p> 2023-10-28T00:00:00+00:00 Copyright (c) 2023 JOURNAL OF PUBLIC ECONOMY AND PUBLIC FINANCIAL MANAGEMENT https://www.journals.academicianstudies.com/JPEPFM/article/view/217 THE RELATIONSHIP BETWEEN THE DARK TRIAD AND ORGANIZATIONAL INERTIA: A STUDY IN TOURISM SECTOR EMPLOYEES 2023-10-05T12:48:54+00:00 Zeki ÇETİN zekicetin@arel.edu.tr <p>The dark side of personality is frequently studied in literature due to its potential impact on organizational behavior and organizational dynamics. However, no study has been conducted on its relationship with organizational inertia, which is an indicator of organizational dynamism and responding to change demands of organizations. Based on this point, this study investigated the effect of dark tirad on organizational inertia in tourism sector employees. The study included 359 employees with at least 2 years of experience in accommodation businesses, and the effect of dark triad on organizational inertia was analyzed by Structural Equation Modeling using Smart PLS 4. The results of the study showed that Machiavellianism decreased insight inertia, but increased action inertia. On the other hand, narcissism increased insight inertia, action inertia and psychological inertia, while psychopathy increased insight inertia and psychological inertia. The results reveal that the dark side of personality is an important factor in terms of organizational inertia and that it is necessary for the organizations to develop strategies based on the personality traits of the employees for the dynamic and learning organizational environment that the organizations will create to adapt to the periodic requirements.</p> 2023-10-28T00:00:00+00:00 Copyright (c) 2023 JOURNAL OF PUBLIC ECONOMY AND PUBLIC FINANCIAL MANAGEMENT https://www.journals.academicianstudies.com/JPEPFM/article/view/218 THE RELATIONSHIP OF THE DEMOGRAPHIC DISTRIBUTION OF ACCOUNTANT WITH THE NUMBER OF TAXPAYERS 2023-10-04T12:16:50+00:00 Hakan ALIUSTA haliusta@hotmail.com <p>Accountants carry out an important task, trying to fulfill the financial information needs of businesses, public finance and other stakeholders in discipline and responsibility. In addition, accountants, who act as a bridge between taxpayers and the state, are seen as one of the most important elements of the tax system. Accountancy became a profession with the law enacted in 1989 and has become a growing professional organization. In this process, it is seen that the number of accountants is constantly increasing along with the number of taxpayers. However, due to unfair competition among the accountants, there is an increase in thoughts about imposing a quota on the number of taxpayers of accountants. This research aimed to examine the relationship between accountants and the distribution of income and corporate taxpayers on a provincial basis, proportionally and statistically, between 2018 and 2022 in Turkey. For this purpose, the number of non-dependent accountants and taxpayers for the relevant years were obtained from UCCPAT (Union of Chambers of Certifıed Public Accountants of Türkiye) and RA (Revenue Administration) activity reports on a provincial basis. The analysis was carried out in two stages. First of all, a ratio analysis was made between the data determined on a general and provincial basis, and the density ranges of the average number of taxpayers per accountant were determined on a provincial basis. It has been observed that the density of income tax payers per accountant on a provincial basis is in the range of 40-49 taxpayers, while the number of corporate tax payers is in the range of 11-15. Afterwards, Spearman correlation analysis was applied to determine the relationship between them, and a strong, positive and significant relationship was found between the number of accountant and the number of taxpayers in the provinces.</p> 2023-10-28T00:00:00+00:00 Copyright (c) 2023 JOURNAL OF PUBLIC ECONOMY AND PUBLIC FINANCIAL MANAGEMENT