Salih Serkan Kaleli Editor

Simon Grima is a Professor at the University of Latvia, Faculty of Business, Management and Economics and a visiting Professor at UNICATT Milan. Simon is also the Deputy Dean of the Faculty of Economics, Management and Accountancy.

Salih Serkan Kaleli is an Assistant Professor at Ardahan University Vocational School of Social Sciences, Turkey.

Engin Boztepe is an Assistant Professor of accounting and auditing in department of Healthcare Management Department, School of Health Sciences, Ardahan University, Turkey.

Mehmet Baygin is an Associate Professor of the Computer Engineering Department, Engineering Faculty at Ardahan University, Turkey.