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Öğe Antecedents of e-money adoption intention among Indonesian and Turkish consumers(Growing Science, 2020) Suhud U.; Budak T.; Benk S.This study aimed to measure the impact of attitude, social influence, and perceived usefulness on e-money adoption intention. Data were collected using an online instrument involving 264 participants in Indonesia, and 287 participants in Turkey. Data were analyzed using exploratory and confirmatory factor analysis, and structural equation modeling and there were five hypotheses to be tested. The results of the study indicated a significant impact of attitude on adoption indention. Also, a significant influence of perceived usefulness on attitude and adoption intention was also detected. Moreover, a significant effect of social influence on perceived usefulness and adoption intention was observed. However, there were different results when the calculation focused on participants in each country. This study discussed recommendations for practitioners and future studies. © 2020 by the authors; licensee Growing Science, Canada. This is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC-BY) license (http://creativecommons.org/licenses/by/4.0/).Öğe Muslim Attitudes Toward Bribery(Springer International Publishing, 2023) McGee R.W.; Benk S.; Budak T.The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. This chapter focused on Muslim views on the ethics of accepting a bribe. Overall, opposition to taking a bribe was strong; 69% believed that taking a bribe could never be justified. The youngest age group (16–29) was significantly more open to the idea of taking a bribe than were the three older age groups. Those with a tertiary education were significantly more opposed to bribe taking than were the other groups. Homemakers not otherwise employed had the strongest opposition to bribe taking, while those working part-time tended to have significantly less opposition to bribe taking than several other groups. The upper social class had the least opposition to bribe taking, while the working class showed the strongest opposition. Those in the highest income level had the least opposition to bribe taking (perhaps because a portion of their income derived from taking bribes?). Those who were quite happy were significantly more opposed to bribe taking than were those in the not at all happy category. Those in the private nonprofit sector were significantly less opposed to bribe taking than those in the government or private business sector. Those who did not have very much confidence in the government were significantly less opposed to bribe taking than were the other three groups. Gender, marital status, and position on the political spectrum were not significant variables. © The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2023.Öğe A public perception study on bribery as a crime in Turkey(Emerald Group Publishing Ltd., 2018) Benk S.; McGee R.W.; Budak T.Purpose: The purpose of this study is to explore the perception of Turkish citizens of the severity of bribery relative to other crimes and violations. Design/methodology/approach: A questionnaire survey was administered to 545 Turkish people respondents. A five-point Likert scale that measures attitudes and behaviors using answer choices was used to categorize the degree of seriousness of each crime for data analysis. Findings: The results of the study show that bribery ranked 16th among the 33 offences surveyed, that is, it lies in the middle in terms of seriousness. The results also indicate that the average person views bribery as not a very serious crime. When compared to violent crimes, bribery is significantly less serious. As for the property crimes, bribery is significantly less serious than arson and carjacking, but it significantly more serious than damage to public property, shoplifting and bike theft. When compared to white-collar crimes, bribery is remarkably less serious than embezzlement and appreciably more serious than welfare fraud, insider trading, child labor, minimum wage and insurance fraud. The results of this study are substantial; general public do not perceive bribe as a serious crime. Originality/value: This is an important study in relation to Turkey. This is as a pioneer study that indicates the relationship between bribery as a crime and other offences in Turkey. The results of this study should be useful to policy-makers in Turkey and elsewhere. Another important sight of this study is the fact that the results show different correlations with similar studies put through in the other countries. According to the studies, bribery was the least serious crime in Australia and New Zealand; it ranked in the middle in terms of seriousness in Mexico, similar to Turkey; and it was also less serious than the average offense in the USA. © 2018, Emerald Publishing Limited.Öğe Restructuring of revenue administration in turkey(Springer Nature, 2020) Budak T.; Benk S.Although tax systems are devised and guaranteed by laws, they require a well-organized, flexibly-structured and modern revenue administration that can adapt to changes quickly for the purpose of attaining desired goals. In recent years there have been a number of changes in the organizational structure of the Turkish Revenue Administration, whose foundation dates back to the Ottoman Empire. Of all, the most important and influential change was made in the year of 2005. Among the most compelling reasons for this change is the problem surrounding the organizational structure. In general terms, these problems were as follows: provincial units were not directly linked to the central administration, direct and fast communication could not be realized among the units within the organization, resources could not be used productively and effectively, processes of assignment and procedure were disconnected from each other, there was a quality problem in taxpayer services, the existing system did not completely pave the way for a participatory and transparent administration style, the process of creating new tax policies were inadequate, and an objective system of performance evaluation to increase activity and productivity in the system was not adequately formed. Reform efforts in the organizational structure of the revenue administration started with a view to overcoming problems generally associated with traditional organizational structures, to deal with advancement in information technologies, changes in ways of approaching to taxpayers, and largely to keep up with new processes and procedures in revenue streams and administration and their structural reorganization in developed countries. Intended goals are set out in Law no. 5345 published in the Official Gazette dated 16 May 2005. Since then, innovative changes have followed especially towards a new organizational structure, new job descriptions and a new set of functions to create a more responsive and dynamic structure in the revenue administration at all levels including the units in desperate need of overhaul to keep pace with new international developments and challenges especially in the field of technology. The study examines the restructuring of the Turkish Revenue Administration in terms of its organization and management within a historical perspective and through stages in which the proposed changes occured. Within this framework, the study is divided into four main sections: the historical development of the revenue administration is visited briefly in the first place, then the administrative transformation of the Turkish Revenue Administration is studied in detail under the second heading within the framework of the years before and after 2005 when the most important step in transformation was realized, thirdly the paper will evaluate the results of the restructuring/transformation that took place, and finally, it will conclude by addressing the ensuing circumstances in the revenue administration with reference to particular challenges posed by its restructuring process. © 2020, Springer Nature Singapore Pte Ltd.Öğe A study on economic literacy levels of primary prospective teachers(Common Ground Research Networks, 2015) Cakmak A.F.; Benk S.; Budak T.; Yucedogru R.This study aims to investigate the economic literature level of students of education faculty's primary education department. The dataset was gathered through a survey that was of 868 students of education faculty's primary education department in Inonu University in Turkey. The level of economic literacy was assessed with The Council for Economic Education (CEE) Economic Literacy scale called 'CEL (Campaign for Economic Literacy) quiz'. The analyses were conducted via t-test and analysis of variance (ANOVA). The analysis revealed that demographic variables such as age and gender are not associated with economic literacy level. An important point that the analysis showed was that the social sciences students, who attended the economics classes, received low scores that are statistically significant although they are expected to receive higher scores than the others. Additionally, the analysis highlighted that the student in mathematics teaching department demonstrated higher levels of economic literacy than the rest of the participants. © Common Ground, Ahmet Ferda Cakmak, Serkan Benk, Tamer Budak, Recep Yucedogru.
