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Though market orientation has been studied extensively, in the context of goods and services, little is known of its practical application in professional services specifically. This study, therefore, aims to develop and validate a market orientation scale relevant to accountancy firms.

A conceptual framework was built from first principles and the literature, and a research questionnaire adapted from the widely used standard pattern. Data collected from 1,042 usable questionnaires completed by managers of accounting firms in Turkey were subjected to confirmatory factor analysis was employed, to test the model and analyze approaches and applications in practice.

Results suggest that Turkish accounting firms believe customer orientation to be the most significant construct within market orientation. The market environment is also considered important, but there is no strong support for competitor orientation, conventionally the third plank of market orientation, mainly because of the unique characteristics of the profession.

Because the study focused only on accounting firms and the measurement scale was adapted accordingly, valid conclusions can be drawn for that particular sector of the professional service industry, and with due caution for service providers in general. The Turkish setting limits international applicability, but contains potentially transferable insights.

Market orientation has an important role in competition. The study reported here applies the concept in a practitioner context so far ignored by researchers, in a developing country interestingly positioned between the first and third worlds.

The aim of this qualitative study was to determine what makes school principals successful. The study obtained data through interviews, both face-to-face and via e-mail correspondence. Content analysis provides the framework for analyzing the data. The data revealed that successful school principals have three different, but interrelated competencies, which are personal, administrative, and leadership competencies. The study also indicates that those successful principals gave priority to human relations, they see the school as their home where principals created a warm atmosphere, communicated effectively with all stakeholders, committed themselves to their schools, managed schools in a democratic way, solved problems on time and effectively.

Historic architecture is one of the most prevalent human-made attractions and image attributes that the tourism industry substantially benefits from. Moreover, this attraction creates a critical value in augmenting destination competitiveness. Therefore, the purpose of this paper is to discuss historic architecture in relation to guest experience and to find out if historic buildings used as hotels are, physically, elements of attraction. The findings reveal that historic buildings used as hotels have a specific potential in attracting guests, and these buildings are mainly considered positive by guests. Hotel guests are satisfied by the physical – i.e., architectural and atmospheric – features of hotels serving in historic buildings. This paper will help readers rethink how historic architecture plays a key role in tourism consumption. The paper uniquely seeks to delve into the potential of historic hotel buildings as elements of attraction by examining over 9.8 thousand comments of hotel guests.

This study aims to evaluate the effectiveness of machine learning models to yield profitability over the market benchmark, notably in periods of systemic instability, such as the ongoing war between Russia and Ukraine.

This study made computational experiments using support vector machine (SVM) classifiers to predict stock price movements for three financial markets and construct profitable trading strategies to subsidize investors’ decision-making.

On average, machine learning models outperformed the market benchmarks during the more volatile period of the Russia–Ukraine war, but not during the period before the conflict. Moreover, the hyperparameter combinations for which the profitability is superior were found to be highly sensitive to small variations during the model training process.

Investors should proceed with caution when applying machine learning models for stock price forecasting and trading recommendations, as their superior performance for volatile periods – in terms of generating abnormal gains over the market – was not observed for a period of relative stability in the economy.

This paper’s approach to search for financial strategies that succeed in outperforming the market provides empirical evidence about the effectiveness of state-of-the-art machine learning techniques before and after the conflict deflagration, which is of potential value for researchers in quantitative finance and market professionals who operate in the financial segment.

Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral studies, articles, and books about forensic accounting and fraud audit published between the years 2008 and 2018 in Turkey. For this purpose, a total of 96 studies have been examined and 35 of these are master’s theses, 10 of them are PhD theses, 45 of them are articles, and six of them are books. These studies were presented in tables as classified. The studies examined in our research are summarized as year they were published, the author, and the scope of the topic and in terms of results. The conclusions of this study can be summarized as follows: (a) the majority of thesis published about forensic accounting and fraud audit are in 2011 and following years. In addition, most of the theses are focused on forensic accounting review rather than fraud audit. (b) Results in the articles reviewed are in the same direction with theses. (c) There are very few books about fraud audit and forensic accounting. One of them is related to fraud audit, while the rest of them are related to forensic accounting and forensic accounting profession. We suggest extending the scope of the study and making to other countries.

The purpose of this paper is to examine the process by which Istanbul is transforming into a world city, examining the impact of the recent growth of cultural activities in the city.

The study focuses on the cultural and creative aspects of Istanbul, with reference to its history, multiculturalism and recent developments in the international cultural arena. Istanbul represents an interesting case to examine the development of a city to achieve world‐class status, despite its historical significance as a center of trade and culture in the ancient world, its current globalization and development are fairly recent.

Developments in recent years from a cultural, as well as an economic perspective provide some indication that Istanbul is transforming into a world city. However, the ability of the city to influence international cultural circles is limited by the reduced demand for cultural products by residents. Nevertheless, Istanbul's multiculturalism, history and its geographical position are significant advantages.

Little attention has been paid to the relationships between various elements in the development of a world city. From this perspective, the paper discusses the role of culture in positioning Istanbul as a world city, and examines its relationships with commercial activities and influence on tourism, focusing on the synergetic relationship between these elements.

Digitalisation, which involves the use of digital technologies in transforming an organisation’s activities, transcends just the acquiring of emerging digital tools. Having the right people to drive the implementation of these technologies and attaining strategic organisational goals is essential. While most studies have focused on the use of emerging technologies in the construction industry, less attention has been given to the ‘people’ dimension. Therefore, this study aims to assess the people-related features needed for construction digitalisation.

The study adopted pragmatic thinking using a mixed-method approach. A Delphi was used to achieve the qualitative aspect of the research, while a questionnaire survey conducted among 222 construction professionals was used to achieve the quantitative aspect. The data gathered were analysed using frequency, percentage, mean item score, Kruskal–Wallis H test, exploratory factor analysis and confirmatory factor analysis.

Based on acceptable reliability, validity and model fit indices, the study found that the people-related factors needed for construction digitalisation can be grouped into technical capability of personnel, attracting and retaining digital talent and organisation’s digital culture.

The findings offer valuable benefits to construction organisations as understanding these identified people features can help lead to better deployment of digital tools and the attainment of the digital transformation.

This study attempts to fill the gap in the shortage of literature exploring the people dimension of construction digitalisation. The study offers an excellent theoretical backdrop for future works on digital talent for construction digitalisation, which has gained less attention in the current construction digitalisation discourse.

The aim of this study is to measure the impact of the factors affecting construction labor productivity by focusing on different types of construction works during and after the COVID-19 pandemic in Turkey, as well as discuss solutions and immediate actions.

This research was conducted in two steps. First, a quantitative survey was carried out to determine the dimension of factors negatively affecting construction labor productivity and the loss rate of different construction works from the employee perspective. The factors were identified through a literature review. The crucial relationships were highlighted as a result of a statistical analysis. Second, a survey was performed to determine the loss rate through a comparison of man-hour values before and after the beginning of the pandemic from the employer perspective. After an analysis and comparison of the results, semi-structured interviews were performed to discuss all findings and discover ways to mitigate the impacts of COVID-19 on construction labor productivity.

The results of the study clearly show that construction labor productivity was deeply affected by the coronavirus disease (COVID-19) pandemic. Legal obligations, such as social distancing, wearing masks, and limitations on the number of workers, have been major drivers for lower labor productivity. Such obligations have a profound impact on interior construction works, especially based on teamwork. Concerning employer and labor-related factors, problems with getting payments on time, loss of income, and financial hardships are the leading factors resulting in decreased worker performance. Excavation, insulation, and plastering works were determined as the most affected construction works under the influence of the COVID-19 pandemic.

The quantitative portion of this study is limited to a sample of respondents in the Turkish construction industry. Further research is necessary to provide an in-depth review into construction labor productivity in other countries with a larger respondent sample. Another limitation is sourced by the dynamics of the COVID-19 pandemic, which may turn out that some findings are outdated. Despite these limitations, the insights from this study may enable employers to understand the major drivers and deep impacts of labor productivity loss by uncovering the main vulnerabilities during the pandemic. Recommended measures may also help policy-makers and stakeholders in the construction industry take necessary and immediate actions to ensure better construction labor productivity.

The study may contribute to a better understanding of a pandemic's impact on labor productivity by focusing on both employee and employer perspectives, especially in developing countries. The paper may help employers decide which priority measures are required for each construction work separately. The study is crucial not only for minimizing the negative effects of the COVID-19 outbreak on labor productivity but also for preparing for the post-pandemic era.

The purpose of this paper is to examine the impact of key antecedents of unified theory of acceptance and use of technology model 2 on behavioral intention to accept and use mobile payment systems in National Capital Region, India.

A sample of 267 mobile payment system users in National Capital Region was obtained through an online survey. A partial least squares method was used to find out whether key antecedents of UTAUT2 predict behavioral intention to accept mobile payment systems which further predicts use behavior toward mobile payment systems.

The research substantiates that performance expectancy, effort expectancy, habit and facilitating conditions significantly predict behavioral intention, which in turn significantly predict use behavior to use mobile payment systems. Both social influence and hedonic motivation were weak predictors of behavioral intention.

The research substantiates that performance expectancy, effort expectancy, habit and facilitating conditions significantly predict behavioral intention, which in turn significantly predict use behavior to use mobile payment systems. Both social influence and hedonic motivation were weak predictors of behavioral intention.

The research substantiates that performance expectancy, effort expectancy, habit and facilitating conditions significantly predict behavioral intention, which in turn significantly predict use behavior to use mobile payment systems. Both social influence and hedonic motivation were weak predictors of behavioral intention.