First Author:   Songul Kakilli Acaravci Cukurova University skakilli@cu.edu.tr   Cukurova University, Department of Business Administration,, PK:393 Balcali Adana, 01330, Turkey   +903223387256(Phone) +903223387256(Fax) Second Author: Hatice Dogukanli Cukurova University hatdog@cu.edu.tr   Cukurova University, Department of Business Administration,, PK:393 Balcali Adana, 01330, Turkey   +903223387256(Phone) +903223387284(Fax)