About the Authors

Ayşegül Ciğer

Roles Conceptualization, Data curation

Affiliation Department of Finance and Banking, Faculty of Applied Sciences, Akdeniz University, Antalya, Türkiye

Bülent Kınay

Roles Conceptualization, Data curation

Affiliation Department of Accounting and Tax Applications, Social Sciences Vocational School, Akdeniz University, Antalya, Türkiye

Murat Ocak

Roles Formal analysis, Methodology, Software, Writing – original draft, Writing – review & editing

muratocak@trakya.edu.tr

Affiliation Management Information Systems Department, Uzunkopru School of Applied Sciences, Trakya University, Edirne, Türkiye

Competing Interests

The authors have declared that no competing interests exist.