Volume: 4 Issue: 2 , 12/25/25

Year: 2025

Research Article

Research Article

2. Sosyal Medyanın Beslenme Alışkanlıklarına Etkisi

Research Article

8. Muhasebe Mesleğinde Yeni Açılımlar

Review

Aim

The International Journal of Current Social Science (CUSOS) is a peer-reviewed academic journal published under the auspices of the School of Social Sciences Vocational College at Sivas Cumhuriyet University. The primary aim of the journal is to contribute the results of theoretical and applied research conducted in the field of social sciences to the academic community and to foster interdisciplinary scientific communication.

CUSOS adheres strictly to the principles of scientific research and publication ethics in all published works. It aims to disseminate academic production across different scientific disciplines and to objectively reflect the unique publishing dynamics of each field. In this context, one of its foremost objectives is to facilitate the wider dissemination of researchers’ scientific contributions at both national and international levels.

The journal welcomes original research articles and review studies in the following fields of social sciences:
• Banking and Insurance
• Labor Economics and Industrial Relations
• Econometrics
• Communication
• Economics
• Business Administration
• Public Administration
• Finance
• Health Management
• Tourism
• Management Information Systems
• International Trade and Logistics

The International Journal of Current Social Science (CUSOS) encourages the submission of works that follow contemporary developments in social sciences, introduce new theories and approaches, and share professional knowledge and experiences.
Through this approach, the journal aims to serve as a qualified source of knowledge for both academic circles and practitioners.

CUSOS is designed as an online platform that promotes the sharing of innovative ideas and scientific findings among scholars and researchers from different geographical regions.
The journal continuously publishes the work of both domestic and international authors, contributing actively to the advancement of contemporary social sciences literature.

Scope

The International Journal of Current Social Science (CUSOS) is an online, peer-reviewed academic journal dedicated to supporting scientific production in the field of social sciences and contributing recent developments to the academic community.

Our journal publishes original research articles, review papers, case studies, and works that introduce new approaches across all theoretical and applied areas of the social sciences. CUSOS encourages interdisciplinary research and aims to facilitate the dissemination of contemporary academic achievements, innovative ideas, and future-oriented scientific perspectives across different branches of social sciences.

The International Journal of Current Social Science (CUSOS) values contributions from both national and international scholars and strives to enrich the dynamic structure of social sciences with high-quality scientific outputs.

Covered Areas

Priority is given to studies in the following fields:
• Banking and Insurance
• Economics
• Business Administration
• Public Administration
• Finance
• Tourism
• Health Management
• Management Information Systems
• International Trade and Logistics
• Communication
• Labor Economics and Industrial Relations
• and other areas within the social sciences.

In addition to these fields, interdisciplinary studies and research based on innovative methodologies within the broader scope of social sciences are also considered for publication.

All manuscripts submitted to the International Journal of Current Social Science (CUSOS) must be prepared in accordance with the following guidelines. Failure to comply with these rules may delay the review process or result in the rejection of the manuscript. It is expected that submissions to our journal be prepared in accordance with APA 7th edition formatting guidelines.


1. General Principles
• Please prepare your manuscript strictly following the journal’s formatting rules.
• Pay particular attention to consistency in the references section.
• Carefully check the completeness and accuracy of references before submission.
• Conduct a similarity check before submission. A high similarity index may lead to immediate rejection.


2. Formatting and Writing Rules
• Font: Times New Roman, 12-point size.
• Line Spacing: Double line spacing must be used.
• Text Alignment: Text should be justified. Italics or bold should be used instead of underlining.
• Paragraph Format: Leave a blank line between paragraphs and sections.
• Punctuation: Leave only one space after a period.

Page Layout:
• Paper Size: A4 (210 × 297 mm).
• Margins: 2.5 cm on all sides.
• Page Numbering: All pages must be numbered.
• Line Numbering: Continuous line numbering should be applied on the left side.

Manuscript Sections:
• Abstract in Turkish and English
• Introduction
• Materials and Methods
• Results and Discussion
• References
• Figures and Tables

Title:
• The manuscript title should be written in 14-point, bold, and centered, with the initial letters of all words (except conjunctions) capitalized.
• Author names should be in 12-point font, and affiliation addresses should be indicated with superscript numbering following the surnames.
• Full contact details of the corresponding author must be provided.

Abstract:
• Abstracts in Turkish and English should not exceed 300 words.
• Abstracts should not include statistical results (e.g., P<0.05) or references.


3. Numerical Expressions and Abbreviations
• In Turkish manuscripts: Use a comma (,) for decimal points and a dot (.) for thousand separators.
• Example abbreviations: meter (m), kilogram (kg), second (s), minute (min), ampere (A), square meter (m²), cubic meter (m³), hertz (Hz).


4. References and Citations

In-Text Citations:
• In Turkish manuscripts: (Surname, 2013; Surname et al., 2015)

Examples of References:
• Journal Article (Printed):
Surname A, Surname B, Surname AA. (Year). Title of the Article. Journal Name, Volume(Issue): Page Range. doi:
• Journal Article (Electronic):
Same as printed format, with access information added.
• Book:
Surname A. (Year). Title of the Book. Publisher. ISBN:
• Book Chapter:
Surname A, Surname B. (Year). Title of the Chapter. In: Editor Name (Ed.), Title of the Book, Publisher, pp. Page Range. ISBN:
• Conference Proceeding:
Surname A, Surname B. (Year). Title of the Presentation. In: Editor Name (Ed.), Title of the Conference, Location, Date, Publisher, pp. Page Range.
• Thesis:
Surname A. (Year). Title of the Thesis. PhD Dissertation. Name of Institute, Name of University, City, Country.
• Internet Source:
FAO. (2017). Food and Agriculture Organization of the United Nations. FAOSTAT. http://www.fao.org/faostat/en/#data/QC [Accessed 28 February 2020].


5. Tables, Figures, and Illustrations
• Data must be presented clearly and concisely.
• Complex tables and figures should be submitted as appendices rather than included in the main text.
• Figures must be saved in neutral data formats such as JPEG, TIFF, or EPS, with a minimum resolution of 300 dpi.
• Each table and figure must appear on a separate page with a short, descriptive title.
• Clear readability must be maintained even when printed in black and white.
• Only horizontal lines should be used in tables; vertical lines should be avoided, and spacing should be used to separate columns.
• Tables and figures should be numbered sequentially in the order they are mentioned in the text.


6. File Sizes and Formats
• Unnecessarily large files should be avoided.
• Manuscripts should be submitted only in Microsoft Word format (.DOC or .DOCX).
• Scanned text pages are not accepted.


7. Submission Checklist

Before submission, please ensure that:
1. The manuscript has not been previously published or submitted for consideration elsewhere.
2. The file format is Word (.DOC or .DOCX).
3. All URL links are accurate and up-to-date.
4. The text uses double-spacing and 12-point font; italics are used instead of underlining.
5. All graphics and tables include titles in both Turkish and English.
6. Numerical expressions in Turkish manuscripts use correct decimal and thousand separators.
7. The manuscript complies with the journal’s Style and Bibliographic Requirements outlined in the Author Guidelines.
8. The manuscript adheres to the double-blind peer review principles.

The International Journal of Current Social Science (CUSOS) commenced its publication activities in 2022 with the aim of publishing articles that offer original theoretical and applied contributions in the field of social sciences. No submission, evaluation, or publication fees are charged during the submission, peer review, or publication processes.

The journal adopts an open access policy. Accordingly, all published content is freely accessible to all users. Users are permitted to read, download, distribute, print, and link to the full texts of articles in the journal without requiring permission from the publisher or the authors, provided that proper citation is given.

All manuscripts submitted to the journal undergo a preliminary editorial review, followed by evaluation under a double-blind peer review process. No guarantees are given regarding acceptance, inclusion in specific issues, or completion of the review process within a certain timeframe. The publication process is conducted based on referee reports, editorial assessments, and the approval of relevant boards or commissions.

The International Journal of Current Social Science fully adheres to the principles of scientific research and publication ethics throughout its publication processes. The journal embraces the ethical standards established by the Committee on Publication Ethics (COPE) and expects all stakeholders involved in the publication process to comply with these principles.

No fee is charged from the author or institution under any name.

Editör

Marketing, Digital Marketing, Consumer Behaviour

Editör Yardımcıları

İlker Öztürk
Asst. Prof. Dr. İlker ÖZTÜRK SİVAS CUMHURİYET ÜNİVERSİTESİ
Tourism
Communication Studies, Communication Technology and Digital Media Studies, Communication Psychology

Alan Editörleri

Sefa Onut
Dr. Instructor Sefa ONUT SİVAS CUMHURİYET ÜNİVERSİTESİ
Accounting, Auditing and Accountability, Accounting Forensics, Financial Accounting, Financial Statement Analysis, Sustainability Accounting and Reporting, Management Accounting
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Assoc. Prof. Dr. Ülkü MAZMAN İTİK CUMHURİYET ÜNİVERSİTESİ

doçent dr

Management Accounting
Uğur Uğur
Assoc. Prof. Uğur UĞUR Sivas Cumhuriyet Üniversitesi

Abant İzzet Baysal Üniversitesi, İİBF, İşletme (lisans) 2001

Cumhuriyet Üniversitesi, Sosyal Bilimler Enstitüsü, Üretim Yönetimi ve Pazarlama (yüksek lisans) 2007

 Gaziosmanpasa Üniversitesi, Sosyal Bilimler Enstitüsü, Pazarlama (doktora) 2018

Consumer Behaviour
Uğur Ulusu
Prof. Dr. Uğur ULUSU SİVAS CUMHURİYET UNIVERSITY
Mathematics Education, Statistical Analysis, Operator Algebras and Functional Analysis, Real and Complex Functions (Incl. Several Variables), Pure Mathematics (Other)

Bilgehan Çakmak Sel, lisans eğitimini Sivas Cumhuriyet Üniversitesi İşletme Bölümü’nde tamamlamış, yüksek lisans derecesini Sivas Cumhuriyet Üniversitesi Muhasebe ve Finansman alanında ve doktora derecelerini ise Tokat Gaziosmanpaşa Üniversitesi Muhasebe ve Finansman alanında almıştır. Akademik kariyerine muhasebe ve finansal raporlama üzerine odaklanarak başlamış; özellikle sürdürülebilirlik muhasebesi, döngüsel ekonomi,  finansal performans analizleri üzerine çeşitli akademik çalışmalar yürütmüştür. Dr. Çakmak Sel, editörlük görevini yürüteceği derginin akademik kalitesine katkıda bulunmayı ve alan yazına özgün çalışmalar kazandırmayı hedeflemektedir. İleri düzeyde İngilizce bilen Dr. Çakmak Sel, akademik yayınlarını hem Türkçe hem İngilizce olarak sürdürmekte, çok dilli bilimsel iletişimi desteklemektedir. Ayrıca, akademik yazım ve çeviri  süreçlerinde İngilizce dilinde yetkinliğe sahiptir.

Accounting, Auditing and Accountability, Financial Accounting, Financial Statement Analysis, Sustainability Accounting and Reporting, Management Accounting
Tuğba Eyceyurt Batır
Asst. Prof. Dr. Tuğba EYCEYURT BATIR Sivas Cumhuriyet Üniversitesi Cumhuriyet Sosyal Bilimler MYO
Banking and Insurance, Financial Institutions, Finance and Investment, Finance, Islamic Finance
Gülden Polat
Asst. Prof. Dr. Gülden POLAT SİVAS CUMHURİYET ÜNİVERSİTESİ
Consumer Behaviour, Tourism Marketing
Yalçın Yalman
Asst. Prof. Dr. Yalçın YALMAN SİVAS CUMHURİYET ÜNİVERSİTESİ
Migration Economics, International Corporation, Applied Ethics, International Migration, Health Management, Human Resources Management, Reputation Management, Corporate Social Responsibility, Strategy, Management and Organisational Behaviour, Entrepreneurship, Quality Management, Small Business Organisation and Management, Organizasyon, Organisation and Management Theory, Organizational Culture, Organisational Behaviour, Strategy, Corporate Social Responsibility in Management
Default avatar
Dr. Esra TÜRK Sivas Cumhuriyet Üniversitesi

1982 Ankara doğumlu olan Esra Türk, 2004 yılında Ankara Üniversitesi Siyasal Bilgiler Fakültesi İşletme Bölümünden mezun olmuştur. 2006-2016 yılları arasında Türkiye İstatistik Kurumu'nda TÜİK Uzmanı olarak görev yapan TÜRK, 2016 yılında Sivas Cumhuriyet Üniversitesi Cumhuriyet Sosyal Bilimler Meslek Yüksekokulu Pazarlama ve Reklamcılık Programında Öğretim Görevlisi olarak çalışmaya başlamıştır. 2018 yılında Nevşehir Hacıbektaş Veli Üniversitesinde İşletme anabilim dalında yüksek lisansını tamamlayan Türk, aynı üniversitede Üretim Yönetimi Pazarlama anabilim dalında  "İnfodeminin Tüketici Şüpheciliği Üzerindeki Etkisinin Markaya Yansımaları" adlı teziyle doktorasını tamamlamıştır.

Digital Marketing, Service Marketing, Customer Relationship Management, Marketing Communications, Social Marketing, Consumer Behaviour, Product and Brand Management, Corporate Branding, Event Marketing, Tourism Marketing, Food Marketing
Ecem Demir
Dr. Instructor Ecem DEMİR SİVAS CUMHURİYET ÜNİVERSİTESİ
Statistics, Biostatistics, Statistical Analysis, Statistical Data Science, Applied Statistics
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Instructor Fatma Betül ŞEKER SİVAS CUMHURİYET ÜNİVERSİTESİ, CUMHURİYET SOSYAL BİLİMLER MESLEK YÜKSEKOKULU, HUKUK BÖLÜMÜ
Criminal Law
Default avatar
Assoc. Prof. Ebrar ILIMAN Sivas Cumhuriyet Üniversitesi
2010-2014 Cumhuriyet Üniversitesi Sağlık Yönetimi Lisans, 2014-2016 Gazi Üniversitesi Sağlık Yönetimi Yüksek Lisans 2017- Devam ediyor Gazi Üniversitesi Sağlık Yönetimi Doktora
Digital Health, Health Care Administration, Health Management

Dil Editörü

Derviş Erdal
Dr. Derviş ERDAL TC MİLLİ EĞİTİM BAKANLIĞI
Ecocriticism, Young Adult Literature, Comparative and Transnational Literature, Popular and Genre Literature, Modern Turkish Literature in Turkiye Field, Turkish Language and Literature (Other), Literature Sociology

ISSN: 2980-1540
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This work is licensed under a Creative Commons Attribution 4.0 International License.

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The International Journal of Current Social Science (CUSOS) is indexed by the following field-specific databases: