İşletme Bölümü Koleksiyonu
Bu koleksiyon için kalıcı URI
Güncel Gönderiler
Öğe Determination of the relationship between lifestyle and impulsive purchasing behaviour(Sumy State Univ, Dept Marketing & Management Innovative Activity, 2023) Öcel, Yusuf; Mutlu, Hakan Tahiri; Bayat, MuratThe main purpose of this study is to examine whether there is a relationship between impulse purchasing behaviour and lifestyle. It is necessary to understand the lifestyle types of consumers, who are heavily influenced by the sales and communication activities implemented by businesses and are inclined to engage in impulse purchasing behaviour. Impulse purchasing is encouraged in consideration of the tough competition between businesses. The population of the research is Duzce, which is one of the provinces that best represents Turkey due to its cosmopolitan structure and developed industry. More than 500 individuals were reached by employing the purposeful sampling method, and brief information about the research was given to them. Finally, 394 of them who had full knowledge of the subject were selected for the study. Frequency distribution, factor, correlation, regression, t test and ANOVA tests were applied to the obtained data. According to the frequency distribution results, the participants generally had prepared a list of needs (63%), purchased products that were not needed (80%), and defined themselves mostly as organizers, citizens and innovators. Based on the results of factor analysis, seven factors related to lifestyle emerged. These are the experiencers, strives, makers, believers, innovators, achievers, and survivors. A single factor has emerged in the impulse purchasing behaviour. According to the results of the correlation analysis, significant and positive relationships emerged between all subdimensions of lifestyle and impulse purchasing behaviour. The highest correlation was found between survivors and insurgent to impulse purchasing behaviour. Regarding the results of the regression analysis, it was concluded that the survivors, experiencers, and insurgent individuals under the lifestyle subdimensions had a significant and positive effect on impulse purchasing behaviour. According to the difference analysis, it has been revealed that lifestyle-oriented females have a more positive perception than males, singles than married, those who prepare a list of needs than those who do not, those with high incomes than those with low incomes, and middle-age groups than other groups. It has also been revealed that private sector employees had a more positive perception than those who were self-employed, unemployed, students and other professional groups. In the dimension of impulse purchasing behaviour, it was concluded that secondary school graduates had a more positive perception than the others and those who prepare need lists compared to those who do not prepare need lists. When the results are evaluated, it can be concluded that the lifestyle types that have the most impact on impulse purchasing behaviour are those who are strives, survivors, and experiencers.Öğe A recycling story: Developing recycling behavior in Turkey with social marketing program(Wiley, 2023) Umut, Meftune Özbakır; Velioğlu, Meltem NurtanışThe present study focuses on improving recycling behavior in Turkey with a social marketing program. It is centered on behavior change and social marketing strategies that can address recycling behavior. The social marketing program developed herein outlines segmentation, targeting, product, price, place, and promotional strategies recommended based on theoretical elements across disciplines. This research is the first to develop a social marketing program for recycling behavior in a developing country at the household level. Furthermore, it is the first study in which behavioral change was ensured through marketing strategies. This article provides a framework that can be employed in developing social marketing programs. In this study, qualitative data collection tools and quantitative measurement data were used based on the action research design. Although there are studies in the literature that argue that women and those with undergraduate/graduate education show more recycling behavior than others, the results of the participant-level research in Turkey showed that there was no significant difference in recycling behavior based on the demographic characteristics of the participants. On the other hand, it has been found that the awareness levels of the people have changed in correspondence with the implementation-oriented efforts of the municipalities on recycling. However, there is a lack of recycling behavior due to the lack of necessary infrastructure and information in all regions in Turkey. One of the most important results obtained in this social marketing program study was that regional and cultural differences had a role in shaping the recycling behavior. This requires different strategies in implementing the program in different provinces, based on the culture and availability of recycling infrastructure. This article provides an example of a social marketing program to improve recycling behavior. It hopes to inspire significantly more work in this area to make behavior change for the better.Öğe A field study on determining the social media addiction levels of academicians: Validity and reliability study(Duzce Univ, Fac Medicine, 2022) Mutlu, Hakan Tahiri; Nazlı, Rengim Sine; Sarı, GülşahObjective: The main purpose of this research was to find out the social media addiction levels of academicians and to reveal whether the scale used is a valid and reliable scale. In addition, it is another aim of the study to determine which variables differ in terms of social media addictions of academics whose social media addiction levels are determined. Methods: A total of 430 academicians, 199 of whom were females and 231 males, participated in this study. The validity and reliability of the scale were tested by performing exploratory and confirmatory factor analyzes and reliability analyzes on the data collected from the academicians reached by the online survey method. Then, the differences of the factors, whose validity and reliability were ensured by using parametric techniques, according to demographic variables were examined. Results: The exploratory factor analysis done on the data collected from academicians reached by online survey method, showed that the scale had four sub-factors called Virtual Tolerance (Slacking), Virtual Interaction, Virtual Communication, and Emotional State. Obtained subfactors were subjected to confirmatory factor analysis and it was seen that the fit indices gave good results. Since the Cronbach's alpha value, which was used to measure the reliability of the scale, was also high, the scale used to measure the social media addiction levels of academicians was found to be valid and reliable. The differences of the factors that were found to be valid and reliable according to demographic variables were examined. Conclusions: The result of the analysis demonstrated that addiction levels of single academicians were more than that of the married academicians; young or old academicians' social media addiction levels were more than that of middle-aged academicians. Clearly, this study revealed that as the academic title increases, social media addiction levels of academicians decreases.Öğe The effect of augmented reality experience on loyalty and purchasing intent: An application on the retail sector(Sosyoekonomi Society, 2022) Eru, Oya; Topuz, Yusuf Volkan; Cop, RuziyeDue to mobile applications have become popular in marketing activities, many retail businesses have begun to launch their Augmented Reality (AR) applications. The application of AR technology to marketing is a very new process. When businesses create interactive channels through which they can reach consumers, they can influence the purchasing decision processes of consumers. In addition, companies aim to provide consumers with an unforgettable shopping experience. The study's research question was, How do consumers' innovativeness and AR experiences affect their loyalty and purchase intentions? Also, innovativeness has a significant effect on their AR application use intentions. This study investigates the impact of innovativeness and AR experience on consumer loyalty and purchase intention. Based on the assumption that the importance of AR applications in marketing activities will gradually increase, it can be said that examining the effects of AR applications on consumer attitudes and behaviours is gaining reputation. Studies investigating the impact of augmented reality applications are very limited in the consumer behaviour literature. This situation shows the original value of the study. In the application part of the study, a quantitative research design was used. In this context, the convenience sampling method was selected. Data were collected from 319 participants via an online questionnaire, and the responses obtained were analysed using a structural equation model. The results showed that the AR experience had been affected positively by the innovation dimension, while consumer loyalty was affected positively by the AR experience.Öğe Does brand concept mapping determine destination brand associations and image?(Cognizant Communication Corporation, 2022) Çifci, Sertaç; Japutra, Arnold; Ekinci, Yüksel; Wilson, Sianne GordonBrand concept maps (BCM) is a mind-mapping method researchers use to explore brand association and brand image, but applications of BCM are rare in tourism research. The aim of the study is to assess usefulness of BCM for developing destination brand association networks and destination brand image in a domestic (Bolu in Turkey) and an international (Bali in Indonesia) tourism destination. Destination brand associations are generated through interviewing 40 participants, and two destination BCM are developed through aggregating individual BCM from 250 respondents. The findings of the study suggest that BCM are effective for determining the most salient destination brand features and destination brand association networks. The study recommends both destinations to broaden their appeal to a wider range of tourist segments: the domestic tourism destination to target international travelers who are interested in skiing, wellness, and sports, and the international tourism destination to target older tourists based on its shopping and beach elements.Öğe Mapping the landscape of organizational theories for future research themes in supply chain risk management(EMERALD GROUP PUBLISHING LTD, 2022) Çankaya, Sibel Yıldız; Sağlam, Yeşim Can; Sezen, BülentPurpose The aim of this conceptual study is to analyze the effects of state-of-the-art research streams on supply chain risk management (SCRM) based on organizational theoretical background and direct future research toward the use of other related organizational theories. This paper seeks to provide a framework for understanding various organizational theories that can impact the understanding of SCRM. Design/methodology/approach A systematic literature review on articles published from 1998 to 2020 was conducted manually in the following databases: Emerald, Science Direct, Taylor & Francis Online, and Wiley online library. Among these articles, the paper by Smeltzer and Siferd (1998) is the first article published on the topic. Therefore, that serves as a starting point for the papers' analysis. A total of 109 articles have been selected and reviewed in detail. Findings The results of the study indicate that the articles which utilize theories in SCRM research have been mostly published in the last three years. The quantitative and case studies have been prevalently applied methods in the articles. In total, 34 theories are listed from the investigated articles. The four commonly studied theories among these are the information processing theory, transaction cost theory, contingency theory, and resource-based view. Originality/value This paper is the pioneer in the sense that the paper specifically and directly reviews the SCRM literature in terms of organizational theory usage. For future research, this study offers a diffusion of innovation (DOI) theory that explains the factors which can affect the adoption or diffusion of SCRM practices.Öğe The effect of health news perception on the image of healthcare professionals(Marmara Univ, Fac Communication, 2023) Öcel, Yusuf; Eş, Abdülhamit; Alramazanoğlu, Buket OğuzThe primary aim of this study is to examine the effect of health news perception on the image of health workers. To achieve this objective, 400 people from the population of Sakarya province were surveyed using a questionnaire. Frequency, factor and regression analyzes were applied to the obtained data. After conducting frequency analysis, it was determined that the internet, physician, TV and social media were the primary sources of health information available. According to the results of the factor analysis, the prominent issues regarding the perception of health news are health news perception dimensions, orientation to consumption, commercial concern and advertisement, abuse of health behavior, belief in health news, and behavior change. According to the factor analysis of health workers' image, the identified dimensions are the positive perception of health worker conduct, the negative perception of health worker conduct, the health worker's communication with the patient, the health worker's thought of financial gain, and the health worker's perceived status. Through the regression analysis, it was concluded that the dimensions of health news perception had an effect on the image of health workers.Öğe Are tourists neophobic against offal meals?(Elsevier, 2023) Akın, Aliye Çilan; Akın, Adnan; Mutlu, Hakan TahiriThe study was conducted to determine the neophobia levels and neophobic status of foreign tourists visiting Turkey against offal food, which has an important place in Turkish cuisine. A questionnaire of 10 questions was directed to a total of 933 participants, 563 men and 370 women, who came to Turkey as tourists from 5 con-tinents (Asia, Africa, Australia, America and Europe). The data collected by the online questionnaire method was transferred to the SPSS package program; difference and correlation analyzes were performed using t-test, F-test (ANOVA), and Chi-square (Crosstab) analysis techniques. According to the results obtained, the participants' fear of novelty in food was above the average; it was determined that the majority of them were neophobic and they did not eat every meal by being selective about food. It was concluded that the majority of tourists are afraid of eating a new and different Turkish offal food that they have not experienced before, going to different ethnic restaurants, and consuming products for different country cuisines, on the other hand, it was found that they can consume Turkish offal food as long as they make it at home. In addition, it was determined that the neophobic levels of men, the elderly, tourists with high education and income levels and those living in America, Australia and Africa were higher against Turkish offal meals. When the literature was scanned, it was determined that the studies on offal meals were limited. In addition, no study has been found that includes the relationship between offal food and neophobia or measures the level of neophobia. The study will contribute to the field of gastronomy with this unique aspect.Öğe The role of communication quality, relational commitment, and reciprocity in building supply chain resilience: A social exchange theory perspective(Pergamon-Elsevier Science Ltd, 2022) Sağlam, Yeşim Can; Çankaya, Sibel Yıldız; Gölgeci, İsmail; Sezen, Bülent; Zaim, SelimAlthough supply chain risk management is a process that can be actualized through collaboration and communication in supply chains, little is known about how social factors can lead to supply chain resilience (SCR). The present study evaluates the relationship between supply chain members as social relationships and explores their role in SCR. Following the social exchange theory perspective, communication quality, reciprocity, and relational commitment are examined as the potential antecedents of SCR. The mediating role of communication quality in linking reciprocity and relational commitment to SCR is also investigated. Partial least squares structural equation modeling is used to test the research hypotheses and analyze the data obtained from prominent executives of manufacturing firms. Our findings indicate that communication quality is an imperative factor in explaining SCR. We also found that communication quality mediates the relationship between relational commitment and SCR and between reciprocity and SCR. In line with previous literature, SCR is positively related to supply chain risk management performance, empirically supporting the proposed value of SCR for firm risk management processes. This paper advances a new front in SCM research by adopting the social exchange theory perspective and empirically examining the role of communication quality, relational commitment, and reciprocity.Öğe Determination of the optimal warranty policy and period from the manufacturer's/seller's perspective(Taylor & Francis Ltd, 2021) Mutlu, Hakan Tahiri; Yıldız, Mehmet SelamiThis study aims to determine the most appropriate warranty period and policy with the lowest warranty cost from the manufacturer/seller point of view. The warranty policy to be put forward and the warranty period to be offered under this policy should ensure customer satisfaction while at the same time causing a minimum cost to the manufacturer/seller. For this reason, the optimum warranty period within the scope of Free-Replacement Warranty (FRW) policy, Pro-Rata Warranty (PRW) policy, and Combined FRW/PRW policy which was the combination of those two warranty policies were tried to be determined. In the study which was done to determine the most appropriate warranty period, economic benefit and the benefit function obtained from warranty cost and dissatisfaction cost functions were used. While obtaining necessary formulas, exponential distribution, which was widely used in life tests as density function and gamma and inverse-gamma functions as prior distribution of the exponential distribution were used. To demonstrate the applicability and flexibility of the model, some typical sales models and numerical values for exponential lifetime distribution were used, and an algorithm was created to find the optimal solution. When all of the results were analyzed it was seen that Combined FRW/PRW policy was the most appropriate warranty cost as a result of testing the models obtained and it was also found that the warranty cost was almost 3% of the sale price. Within the frame of these obtained results, Combined FRW/PRW policy was suggested for the warranty service to be served with the product to the manufacturer/seller. If the warranty period number of revolutions were chosen almost g1=0.054., g2=0.120. the warranty cost will be in the minimum level and it will be almost 3% of the product sale price. The validity and accuracy of the proposed strategy was verified by a case study with a numerical sample providing a scientific basis.Öğe The diffusion process of Bitcoin(Edizioni Tracce, 2021) Eryiğit, Canan; Eryiğit, MehmetThis article reports the results of an investigation of the diffusion of cryptocurrencies. The Bass diffusion model is used to estimate the diffusion patterns of Bitcoin. In addition, the size and time intervals of adopter categories are examined. The unit of analysis is quarterly data of new wallets. The data covered 37 quarterly observations for the periods from the last quarter of 2011 to the second quarter of 2020. The parameters of the Bass model are estimated through Ordinary Least Squares (OLS) estimations. The diffusion curve of Bitcoin is developed based on the estimated parameters. The results indicate that the diffusion of Bitcoin has passed early adoption and takeoff periods and is close to maturity. The estimated diffusion process indicates that innovators, early adopters, early majority, late majority, and laggards had adopted Bitcoin. The findings may guide communication decisions with different types of investors and government regulation plans.Öğe Testing the relationships between energy prices and the borsa Istanbul indices(MEHMET AKIF ERSOY UNIV, 2021) Temel, Faruk; Eryiğit, MehmetOil and natural gas, which are the most used energy sources, are consumed as raw materials in many fields. The development of technology and population increase makes these energy sources important for financial markets and the overall economy. Turkey, energy importing and developing country, maybe influenced intensely by changes in energy prices. In this study, long-term and short-term relationships between energy prices and Borsa Istanbul indices using daily data between 01.01.2007-31.10.2017 were examined by Johansen cointegration, vector autoregression (VAR), Granger causality tests, and impulse-response functions. The long-term relationship between energy prices and Borsa Istanbul indices was not found. On the other hand, it was concluded that energy prices positively impacted Borsa Istanbul indices in the short-term. Furthermore, oil prices Granger cause natural gas prices, Food Beverage, and Chemical Petrol Plastic Indices.Öğe Factors affecting foreign direct investment: The Afghanistan case(Asoc Economia Aplicadad, 2021) Shafaq, Abdul Qayum; Eryiğit, MehmetThis study examined the factors affecting foreign direct investments (FDI) for the case of Afghanistan. Generally, the literature has focused on the factors affecting direct investments towards developing and underdeveloped countries. The primary purpose of this study is to identify the factors affecting FDI inflow to Afghanistan. Different from previous studies, this study examined the effects of the following factors; globalization indices, gross domestic product, export volume, import volume, and exchange rate (USD/AFN) of Afghani. The factors were determined based on a review of the literature. Regarding the interaction across variables, three different regression models were tested to examine the effects of those factors on FDI inflows to Afghanistan. Ordinary Least Squares estimation was employed. According to the results of the integrated model (the model that covers all exploratory variables), globalization has a statistically significant positive effect on FDI, whereas the gross domestic product (GDP) has a statistically significant negative effect on FDI. When we test the effect of GDP and exchange rate (EXC) jointly on FDI, we find the statistically significant positive effect of those variables on FDI. The results of this study recommend the economy politicians in Afghanistan implement exchange rate policies that promote the FDI and to increase the inflowing of FDI into the country.Öğe Effects of lidocaine oropharyngeal spray applied before endotracheal intubation on qt dispersion in patients undergoing coronary artery bypass grafting: A prospective randomized controlled study(Soc Brasil Cirurgia Cardiovasc, 2020) Bilgi, Murat; Velioğlu, Yusuf; Yoldaş, Hamit; Coşgun, Mehmet; Yüksel, Ahmet; Karagöz, İbrahim; Yıldız, İsa; Eş, Abdülhamit; Erdem, Kemalettin; Demirhan, AbdullahObjective: To investigate the effects of lidocaine oropharyngeal spray applied before endotracheal intubation on hemodynamic responses and electrocardiographic parameters in patients undergoing coronary artery bypass grafting. Methods: A total of 60 patients who underwent coronary artery bypass grafting surgery were included in this prospective randomized controlled study. Patients were randomly divided into two groups, the topical lidocaine group (administration of 10% lidocaine oropharyngeal spray, five minutes before laryngoscopy and endotracheal intubation) and the control group. Both groups were compared with each other in terms of main hemodynamic parameters including mean arterial pressure and heart rate, as well as P and QT wave dispersion durations, before and after endotracheal intubation. Results: The groups were similar in terms of age, gender, and other demographics and basic clinical characteristics. There was a statistically significant difference between the groups in terms of QT dispersion durations after laryngoscopy and endotracheal intubation. The increase in QT dispersion duration was not statistically significant in the topical lidocaine group, whereas the increase in QT dispersion duration was statistically significant in the control group. When the groups were compared in terms of P wave dispersion durations, there were significant decreases in both groups, but there was no significant difference between the groups. Conclusion: Our study revealed that the topical lidocaine administration before endotracheal intubation prevented increase of QT dispersion duration in patients undergoing coronary artery bypass grafting.Öğe The inhibitors of risk information sharing in the supply chain: A multiple case study in Turkey(Wiley, 2020) Sağlam, Yeşim Can; Sezen, Bülent; Çankaya, Sibel YıldızOne of the greatest threats faced by organizations is disruption in the supply chain arising from not sharing risk information among the supply chain partners. The aim of this study is to identify the inhibitors of risk information sharing in a supply chain by using practical-side evidence. An exploratory multiple case design was utilized to investigate why supply chain partners in Turkey may be reluctant to share risk information among their members and provide solutions to overcome these barriers. The results of the study indicate that the inhibitors of risk information sharing fall into three categories: risk-related, organization-related, and management-related. Furthermore, the findings demonstrate possible solutions for reluctance in risk information sharing among supply chain partners based on managers' experiences.Öğe The effects of strategic sourcing on supply chain strategies(Emerald Group Publishing Ltd, 2020) Çankaya, Sibel YıldızPurpose This study aims to examine the effects of strategic sourcing (SS) on lean supply chain (LSC) and agile supply chain (ASC) strategies and investigate the role of these concepts on development of competitive performance. Design/methodology/approach A proposed research model and hypotheses are tested by using cross-sectional e-mail survey data collected from the manufacturing firms operating in Turkey. SS is conceptualized as a second-order factor. Structural equation modeling is used to test the proposed hypotheses. Findings This study reached the conclusion that SS affects LSC and ASC strategies positively. Additionally, it is seen that these concepts are effective in improvement of competitive performance. Practical implications The results are important in terms of emphasizing the significance of SS in improvement of the lean and agile nature of the supply chain. Originality/value This study contributes to the literature by providing empirical evidence regarding the relationships among SS, supply chain strategies and competitive performance. Research limitations/implications This study was carried out on the plant level where one person from each organization responded to the survey.Öğe An applied study on women's poverty in Turkey in the context of the capability approach(Emerald Group Publishing Ltd, 2020) Topuz, Senem Kurt; Erkanlı, HülyaPurpose The purpose of this study is to present a detailed picture of the poverty conditions of women in Turkey in the context of the capability approach. In other words, it is to analyze their perception of how much women in Turkey can benefit from economic opportunities, political freedoms and social opportunities and to what degree they can have protective security services and transparency assurance. Design/methodology/approach The field study was conducted in seven cities across Turkey with 741 women. Data from the field study were gathered by using the survey method. A 5-point Likert scale that was developed by the researchers and comprised of 39 statements. Findings According to the scale means of the instrumental freedoms obtained from the survey study, it cannot be claimed that women in Turkey have a completely negative perception of all of the instrumental freedoms. However, if the instrumental freedoms are compared to each other, it is seen that the participants have different perceptions of these instrumental freedoms. Originality/value This study basically discusses the issues of women's poverty and freedom in Turkey. In this context, the capability approach by Amartya Sen and capability deprivation; in other words, "being deprived of capabilities", that is prominent in this approach form the basis of the study. The issue of women's poverty in Turkey is dealt with through deprivations in this study in contrast to the poverty conceptualizations through the individuals' income or expenditure levels.Öğe Collaborative mitigation strategies and supply chain risk management: Information processing theory perspective(Future Acad, 2019) Sağlam, Yeşim Can; Sezen, Bülent; Çankaya, Sibel YıldızAlthough recently there has been great interest in supply chain risk management (SCRM), little is known about in the field of risk management why some supply chains perform well, whereas others do not. For this reason, this study focuses on variables that can improve SCRM performance. Collaborative risk mitigation strategies, namely, risk information sharing, decision synchronization, goal congruence, resource sharing, and collaborative communication have been rarely theoretically analyzed in relation to SCRM performance by considering the moderating effect on relational risk in the field of SCRM literature. Therefore, to enhance information processing theory (IPT), the purpose of this study is to investigate the effect of collaborative risk mitigation strategies on SCRM performance with considering the effect of relational risk. This study develops a conceptual model encapsulating interrelationships between collaborative risk mitigation strategies and SCRM. By using IPT, this paper investigates how collaborative risk mitigation strategies can influence SCRM performance by considering the moderator effect of relational risk. Findings of this study propose that (1) collaborative risk mitigation strategies are positively related to SCRM performance (2) relational risk moderates the relationships between collaborative risk mitigation strategies and SCRM performance. This paper renders contribution to SCRM literature by presenting a model of interrelationships among collaborative risk mitigation strategies and SCRM performance. (C) 2019 Published by Future Academy www.FutureAcademy.org.ukÖğe Effects of green supply chain management practices on sustainability performance(Emerald Group Publishing Ltd, 2019) Çankaya, Sibel Yıldız; Sezen, BülentPurpose The purpose of this paper is to explore the impact of eight dimensions of green supply chain management (GSCM) on economic, environmental and social performance, which are the three dimensions of corporate sustainability. The eight dimensions covered in this study are: green purchasing, green manufacturing, green distribution, green packaging, green marketing, environmental education, internal environmental management and investment recovery. Design/methodology/approach The relationships between dimensions of GSCM and sustainability performance are tested by using a plant-level survey. A proposed research model and hypotheses are tested by using cross-sectional face-to-face and e-mail survey data collected from manufacturing firms in Turkey. Structural equation modeling is used to test the proposed hypotheses. Findings Except for green purchasing, all GSCM dimensions are found to be related with at least one of the performance dimensions. Practical implications The results are important in highlighting the importance of GSCM in improving sustainability performance. Originality/value This paper enhances the understanding of the relationship between different dimensions of GSCM and the three sustainability performance factors. While there are very few studies examining the relationship between GSCM and corporate sustainability, this study is important in terms of exploring the effects of dimensions of GSCM applications on economic, environmental and social performance one by one, by examining these applications in the form of eight dimensions.Öğe The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey(Elsevier Science Inc, 2019) Güzel, Sonnur Aktaş; Özer, Gökhan; Özcan, MuratIn this study, the tax compliance behavior of independent accounting professionals is examined and among the variables that affect this behavior, the effects of the variables of tax justice perception and trust in government on tax compliance are researched. 392 independent accounting professionals in Turkey were taken as samples to examine the relationships between the variables of tax compliance, perception of tax justice, and trust in government. The data obtained from this sample were examined using correlation, factor and regression analysis. The findings obtained as a result of the analysis reveal that (1) there is a positive and statistically significant relationship of the trust in government on tax compliance through tax justice perception (mediation), (2) there is a positive and statistically significant relationship of the trust in government on the tax compliance, and (3) there is a positive and statistically significant relationship of the trust in government on the perception of tax justice.
