Authors
Çukurova University, Pozanti Vocational School, Department of Accounting and Taxation, Pozanti-Adana, Turkiye
agnieszka_parlinska@sggw.edu.pl
SGGW Warsaw University of Life Sciences, Institute of Economy and Finances, Warsaw, Poland
agnieszka_parlinska@sggw.edu.pl
© 2025 Orhan Cengiz, Agnieszka Parlińska, published by University of Szczecin
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