2182-8458
2182-8458
S2182-84582023000100007
10.18089/tms.2023.190101
Turkey
Turkey
00
03
2023
00
03
2023
19
1
7
14
[
2021
12
2
2
355-71
]
[
2002
10
1
1
25-35
]
[
1988
103
3
3
411-23
]
[
2007
42
5
5
815-24
]
[
2021
12
12
12
2843-51
]
[
2020
12
1
1
1-15
]
[
2009
17
3
3
267-82
]
[
2002
12
4
4
93-107
]
[
1989
13
3
3
319-40
]
[
Deloitte
2021
]
[
1999
25
4
4
369-84
]
[
2018
61
397-405
]
[
2018
9
3
3
295-313
]
[
2020
1
1
1
1-12
]
[
2017
61
331-42
]
[
1981
18
1
1
39-50
]
[
2002
39
8
8
705-19
]
[
2019
7
68557-71
]
[
2018
9
1
1
50-64
]
[
2012
40
414-33
]
[
2006
43
565-71
]
[
2019
12
267-77
]
[
2021
26
12
12
1285-301
]
[
2015
43
115-35
]
[
2003
15
7
7
370-8
]
[
2015
115
7
7
1269-91
]
[
1976
2
4
4
320-39
]
[
2021
77
2
2
312-20
]
[
2016
]
[
2021
4
1
1
24-36
]
[
2019
2
1
1
1-16
]
[
2014
42
5
5
352-68
]
[
2004
23
4
4
381-95
]
[
2006
27
5
5
890-900
]
[
2014
26
3
3
1-22
]
[
2019
93
157-63
]
[
2000
30
4
4
421-32
]
[
2011
28
393-403
]
[
2022
42
]
[
2021
17
1
1
19-30
]
[
2017
37
8-22
]
[
1970
]
[
2021
12
2
2
307-23
]
[
2019
21
4
4
]
[
2016
58
12-24
]
[
2019
31
4
4
1138-60
]
[
2020
18
]
[
2018
19
29-59
]
[
Statista
2021
]
[
2021
20
3
3
293-318
]
[
2002
42
2
2
10-6
]
[
2014
10
4
4
885-917
]
[
2000
46
2
2
186-204
]
[
2017
4
2
2
120-5
]
[
2021
26-35
]
[
2005
24
3
3
311-29
]
[
2019
13
3
3
288-302
]
[
2017
29
2
2
732-61
]