Synergies of green accounting, green tax, and sustainable production for environmental performance

WRITING GUIDELINES

Manuscripts must be prepared in accordance with the journal’s writing guidelines and using the official Article Submission Template. SUBMİSSİONS THAT DO NOT COMPLY WİTH THESE REQUİREMENTS WİLL NOT BE CONSİDERED FOR REVİEW.

LANGUAGE
The official language of publication of the journal is English.

MANUSCRIPT FORMAT AND SUBMISSION
Manuscripts submitted for publication in the journal must be original works that have not been previously published and are not under consideration for publication elsewhere.

MANUSCRIPT LAYOUT
Manuscripts must be prepared using Microsoft Word and formatted on A4-size paper. Page layout (margins) should be set as follows: "top: 1.5 cm", "bottom: 1.5 cm", "right: 1.5 cm", "left: 1.5 cm", "left indentation: 0 cm", "special: none". The total length of the manuscript, including the abstract, introduction, figures, tables, references, and notes, must not exceed 10,000 words.

FONT AND TEXT FORMATTING
The entire manuscript must be set in "Times New Roman" with a font size of "11 points". The line spacing should be "single-spaced", and no additional spacing should be left before or after paragraphs "0 pt" (before and after). Except for the specified spacing, no extra blank lines should be inserted between paragraphs.
Headings should be formatted with "6 pt" spacing before and after. Left and right indentation must be set to "0 cm", while the first-line indent should be "0.5 cm". Within the text, a single space must follow punctuation marks. The manuscript should be written in paragraph form and fully justified.
The manuscript must be written in English. Authors are fully responsible for any spelling, grammatical, or language-related errors.

MAIN TITLE
The main title of the manuscript should be written in bold, left-aligned, and in "12 point" font size. Only the first letter of the title and proper nouns should be capitalized; all other letters should be in lowercase. The title should be formatted with single line spacing, leaving "6 pt" spacing before and after. Additionally, "1 line (0 pt) " of space should be left before and after the main title.

AUTHOR INFORMATION
Following the main title (on the line immediately below), the author’s first and last name should be written in "Times New Roman", "11 point" font, left-aligned, with single spacing and no additional line spacing. Each author’s ORCID ID should be provided as a superscript next to the surname.
For each author, the institutional affiliation, department, country, and email address must be clearly and fully stated in the affiliation section, formatted in "9 point" font and left-aligned. The corresponding author should be indicated by an asterisk ("*") and specified in a footnote.

MAIN SECTIONS
The manuscript should consist of the following sections: "ABSTRACT", "INTRODUCTION", "OTHER HEADINGS", "CONCLUSION", and "REFERENCES". Main section headings must be written in "Times New Roman", "11 point" font, "single-spaced", bold, left-aligned, with only the first letter capitalized. Except for the "REFERENCES" section, all main section headings should be numbered consecutively starting from 1. Headings should have "6 pt" spacing before and after. In addition, "1 line (0 pt)" of space should be left before and after each main section heading.

ABSTRACT
The abstract should be between 120 and 250 words. It must clearly state the aim, scope, methodology, and main findings of the study. The "ABSTRACT" heading should be written in uppercase letters, using "Times New Roman", "11 point" font, single spacing, with "6 pt" spacing before and after the paragraph.
The abstract text should be written in "Times New Roman", "10 point" font, "single-spaced", with "6 pt" spacing before and after. The abstract must include at least 3 and at most 5 "keywords" that are relevant to the content, with only the first letter capitalized. The "keywords" heading should be written with only the first letter capitalized, in italics, using "Times New Roman", "10 point" font, "single spacing", with "6 pt" spacing before and after.

TEXT
The entire manuscript must be written in "Times New Roman", "11 point" font. The text should be "single-spaced", with "0 pt" spacing before and after paragraphs. Both left and right indents must be set to "0 cm", and the first-line indent should be "0.5 cm". The manuscript must be written in clear, coherent, and fluent English. Any spelling, grammatical, or language-related errors are the sole responsibility of the authors. The text should be written using third-person expressions throughout.
At the end of the introduction section, the objective of the study, the methodology employed, the research period, the distinctiveness of the study compared to existing literature, and its contribution to the literature should be clearly stated. The conclusion section should present policy implications and recommendations. For empirical or applied studies, the research objective, significance, and methodology (including population, sample, measurement scales, data collection methods and instruments, limitations, and data analysis techniques), as well as the main findings, should be clearly and explicitly reported.

SECTION HEADINGS
Section numbering must begin with the Introduction, and both section and subsection headings should be numbered accordingly. All section headings should follow the order and formatting rules specified below:
1. Heading: (First-level heading, bold, 11-point font, only the first letter capitalized, left-aligned)
1.1. Heading: (Second-level heading, italic, 11-point font, only the first letter capitalized, left-aligned)
1.1.1. Heading: (Third-level heading, 11-point font, only the first letter capitalized, left-aligned)
Headings should have "6 pt" spacing before and after. In addition, "1 line (0 pt) " of spacing should be left before and after each section heading in the manuscript.

TABLES AND FIGURES
All tables, figures, and graphs included in the manuscript must be explicitly cited in the text and placed immediately after their first reference. They should be numbered consecutively using Arabic numerals. Tables should present new information rather than repeating content already discussed in the text. Each table, figure, or graph must have a title, with "1 line (0 pt)" of spacing before and after.
Table titles should be placed above the table, left-aligned, with only the first letter capitalized, written in "Times New Roman", "10 point" font, and "single-spaced". Table contents should be written in "Times New Roman", "10 point" font (or "8-10 point" font if required to fit the page), and "single-spaced". Any notes, sources, or explanatory remarks below tables should be written in "Times New Roman", "8 point" font, "single-spaced". Tables must not be submitted as image files.
Figures and graphs must be provided in high resolution. Their titles should be placed below the figure or graph, centered, with only the first letter capitalized, written in "Times New Roman", "10 point" font, and "single-spaced". Figures should be positioned so as not to exceed page margins.
Equations should be numbered consecutively in parentheses aligned to the right margin. In the text, equations should be referred to as Equation (1), Equation (2a), etc. Equations must not be in image format and should be created using the "equation editor", centered on the page, with equation numbers right-aligned in parentheses. The use of footnotes should be avoided.
All tables, figures, graphs, and equations cited in the text must be hyperlinked to their respective titles.

REFERENCES (CITATION STYLE)
Authors are required to strictly adhere to academic citation standards. Full responsibility for proper referencing rests with the author(s). Citations must be provided within the text rather than as footnotes. Every source cited in the text must appear in the reference list, and sources not cited in the text must not be included in the references.
End-of-sentence citation style:
Single author: ……… (Doğan 2025).
Two authors: ……… (Özkan and Doğan 2025).
Three or more authors: ……… (Doğan et al. 2025).
In-text citation style:
Single author: ……… Doğan (2025) ………
Two authors: ……… Özkan and Doğan (2025) ………
Three or more authors: ……… Doğan et al. (2025) ………

REFERENCES
The reference list should be presented at the end of the manuscript in APA citation format, ordered alphabetically by the surname of the first author, without distinguishing between source types (e.g., theses, books, articles, reports). Please note that all sources listed in the reference section must be directly cited within the text, and no uncited works should be included in the reference list. The reference list should be justified on both sides, formatted with a hanging indent of "0.5 cm", "single line" spacing, "Times New Roman" font, "11 point" font size, and with "6 nk" spacing before and after each entry. All in-text citations must be hyperlinked to their corresponding entries in the reference list.

Examples of illustrations:

(Book) Schallmo, D. R., & Tidd, J. (2021). Digitalization. Cham: Springer International Publishing. https://doi.org/10.1007/978-3-030-69380-0

(Edited book) Akkaya, B., Apostu, S. A., Hysa, E., & Panait, M. (Eds). (2023). Digitalization, sustainable development, and Industry 5.0: An organizational model for twin transitions. Emerald Publishing Limited. https://doi.org/10.1108/9781837531905

(Chapter book) Sergeyeva, N. V., Ashmarina, T. I., Biryukova, T. V., Kosorukova, I. V., & Chukhacheva, E. V. (2022). Application of digital technology in professional training. In Digital technologies and institutions for sustainable development (pp. 23-28). Cham: Springer International Publishing. https://doi.org/10.1007/978-3-031-04289-8_4

(Journal) Mensah, J. (2019). Sustainable development: Meaning, history, principles, pillars, and implications for human action: Literature review. Cogent Social Sciences, 5(1), 1653531. https://doi.org/10.1080/23311886.2019.1653531

(Journal) Salim, R. A., & Rafiq, S. (2012). Why do some emerging economies proactively accelerate the adoption of renewable energy?. Energy Economics, 34(4), 1051-1057. https://doi.org/10.1016/j.eneco.2011.08.015

(Journal) Okada, K., & Samreth, S. (2017). Corruption and natural resource rents: evidence from quantile regression. Applied Economics Letters, 24(20), 1490-1493. https://doi.org/10.1080/13504851.2017.1287849

(Journal) Lean, H. H., & Smyth, R. (2010). CO2 emissions, electricity consumption and output in ASEAN. Applied Energy, 87(6), 1858-1864. https://doi.org/10.1016/j.apenergy.2010.02.003

(Journal) Hoa, P. X., Xuan, V. N., & Thu, N. T. P. (2023). Determinants of the renewable energy consumption: The case of Asian countries. Heliyon, 9(12), e22696. https://doi.org/10.1016/j.heliyon.2023.e22696

(Journal) Sharma, R., Shahbaz, M., Kautish, P., & Vo, X. V. (2021). Analyzing the impact of export diversification and technological innovation on renewable energy consumption: Evidences from BRICS nations. Renewable Energy, 178, 1034-1045. https://doi.org/10.1016/j.renene.2021.06.125

(Journal) Mishra, M., Desul, S., Santos, C. A. G., Mishra, S. K., Kamal, A. H. M., Goswami, S., ... & Baral, K. (2024). A bibliometric analysis of sustainable development goals (SDGs): A review of progress, challenges, and opportunities. Environment, Development and Sustainability, 26(5), 11101-11143. https://doi.org/10.1007/s10668-023-03225-w

(Conference paper) Sacco, P., Gargano, E. R., & Cornella, A. (2021, September). Sustainable digitalization: A systematic literature review to identify how to make digitalization more sustainable. In International TRIZ Future Conference (pp. 14-29). Cham: Springer International Publishing. https://doi.org/10.1007/978-3-030-86614-3_2

(Proceedings) Reis, J., Amorim, M., Melão, N., Cohen, Y., & Rodrigues, M. (2020). Digitalization: A literature review and research agenda. In Anisic, Z., Lalic, B., Gracanin, D. (Eds) Proceedings on 25th International Joint Conference on Industrial Engineering and Operations Management – IJCIEOM 2019. Lecture Notes on Multidisciplinary Industrial Engineering. Springer, Cham. https://doi.org/10.1007/978-3-030-43616-2_47

(Working paper) OECD. (2025). The environmental sustainability of communication networks. OECD Digital Economy Papers, No. 372, OECD, Paris Cedex 16. https://doi.org/10.1787/d1cb2210-en

Note: In cases not mentioned in this text, general guidelines adopted in scientific writing should be considered.



ETHİCAL COMMİTTEE APPROVAL
If the study requires ethical committee approval and/or legal/special permission, the peer-review process will not be initiated unless the relevant approval document is uploaded. For studies requiring ethical approval, detailed information regarding the approval (specifically the institution granting the approval, the date, and the decision or reference number) must be clearly stated both in the Methodology section of the manuscript and in a separate Ethical Approval section at the end of the article.
Research requiring ethical committee approval includes, but is not limited to, the following:
• All qualitative or quantitative studies involving data collection from participants through surveys, interviews, focus groups, observations, experiments, or similar techniques,
• The experimental or other scientific use of humans or animals (including materials/data),
• Clinical studies conducted on humans,
• Studies conducted on animals,
• Retrospective studies subject to the Law on the Protection of Personal Data.

Mandatory Statements for All Manuscripts

To ensure transparency, research integrity, and compliance with international publishing standards, all manuscripts submitted to BES JOURNAL must include the following statements, where applicable, immediately before the References section.

1. CRediT Author Contributions Statement (Mandatory)

All manuscripts must include a statement describing the specific contributions of each author in accordance with the CRediT (Contributor Roles Taxonomy).

2. Conflict of Interest Statement (Mandatory)

All authors must disclose any financial, personal, institutional, or other relationships that could be perceived as influencing the results or interpretation of the manuscript. If no conflict of interest exists, authors should state:

The authors declare that they have no conflict of interest.

3. Funding Statement (Mandatory)

Authors must disclose all sources of financial support for the research. If the study did not receive any external funding, the following statement should be included:

This research received no external funding.

4. Data Availability Statement (Mandatory)

Authors must provide a statement describing the availability of the data supporting the findings of the study. Where applicable, authors should indicate where the data can be accessed. If the data are unavailable, the reason should be clearly stated.

5. Artificial Intelligence (AI) Use Statement (Mandatory)

Authors must disclose whether generative artificial intelligence (AI) tools (e.g., ChatGPT, Gemini, Claude, Copilot) were used during the preparation of the manuscript. AI tools cannot be listed as authors and remain under the full responsibility of the human authors. If no AI tools were used, authors should state:

No generative artificial intelligence tools were used in the preparation of this manuscript.

6. Acknowledgements (Optional)

Authors may acknowledge individuals, institutions, or organizations that contributed to the study but do not meet the criteria for authorship.

Important Notice

Manuscripts that do not include the mandatory statements listed above may be returned to the corresponding author for completion before entering the peer-review process.

SUBMİSSİON OF THE MANUSCRİPT
Manuscripts should be submitted as a Word document via the "Submit Manuscript" section of the International Journal of Business and Economics Studies on the DergiPark website (https://dergipark.org.tr/tr/pub/uiecd). All submission and review processes are carried out and monitored through the online system.
We thank you for your interest in, contribution to, and support of our journal.
 

Click here to download the article submission guidelines

Click here to download the article template

📝 BES_Article Submission Template.docx 



 

Publication Ethics

The publication processes of the International Journal of Business and Economic Studies are based on the impartial production, development and sharing of information using scientific methods.
Peer-reviewed articles are studies that ensure the application of the scientific method and impartiality. All components of the publication process in the realization of scientific production; The publisher, editors, authors, reviewers and readers are required to abide by the ethical principles. In this context, the publication ethics and open access policy of the International Journal of Business and Economic Studies, in line with the guidelines and policies published by the Committee on Publication Ethics (COPE) in open access (For example, the “Committee on Publication Ethics (COPE) Code of Conduct and Best Practice Guidelines for Journal Editors; “Code of Conduct and Best Practice Guidelines for Journal Editors” and “COPE Best Practice Guidelines for Journal Editors”) require all components of the publication process to comply with ethical principles.

If situations such as the manipulation, distortion and use of fabricated data used in the articles are detected, this situation will be reported to the institution where the article author works, and the article will be rejected. Our journal has the right to request the output files of the analysis results from the authors according to the feedback given by the editor and/or the referees.


Creative Commons

A Creative Commons license is a type of public copyright license that allows free distribution of a copyrighted work or work. When an author wants to give the right to share or make changes to the work he has created, he uses the CC license.

All works published in International Journal of Business and Economic Studies are licensed under a Creavtive Commons (CC) Attribution 4.0 International Licence (CC BY 4.0).

Open access is an approach that reinforces interdisciplinary development and encourages collaboration between different disciplines. For this reason, contributes to its field by providing more access to articles and a more transparent review process. It is aimed that all stakeholders (author, editor, referee, publisher and reader) who present a scientific study contribute to the correct progress of science. Compliance with scientific ethical principles is important in scientific studies prepared in accordance with this goal.

International Journal of Business and Economic Studies it is a peer-reviewed journal.

Articles submitted to International Journal of Business and Economic Studies are evaluated by double-blind peer-review process and published electronically with free access. Below are the ethical responsibilities, roles, and duties of the authors, journal editor, reviewers, and publisher. The ethical principles and rules below have been prepared in accordance with the guidelines of the Committee on Publication Ethics (Committe on Publication Ethics - COPE (https://publicationethics.org/).



Publisher's Ethical Responsibilities

International Journal of Business and Economic Studies is published by Mesut DOĞAN. Mesut DOĞAN is a real person. The publisher's ethical responsibilities are as follows;

• The publisher accepts that the decision maker and the refereeing process are the responsibility of the editor in the process of publishing an article in the International Journal of Business and Economic Studies.

• The publisher provides open, electronic and free access to the journal on the journal's web page.



Ethical Responsibilities of Authors

The articles sent to the International Journal of Business and Economic Studies of the fields that overlap there should be original studies on the subjects in the fields of study.
Ethical responsibilities of the author(s) applying for an article to the International Journal of Business and Economic Studies ;

• The author(s) submit an article that they have published elsewhere or sent for publication, or more than one article at the same time in the International Journal of Business and Economic Studies what not to send.

• The author(s) must submit an original article to the IInternational Journal of Business and Economic Studies.

• The author(s) should refer to the sources they used during the writing of the article, in accordance with the ethical principles.

• The names of people who do not contribute to the article should not be written as authors, and it should not be suggested to change the author order, remove an author, or add an author for an article applied for publication.

• Persons who have a conflict-of-interest regarding the article applied for publication should be reported to the editors.

• If information or raw data are requested from the author(s) during the evaluation process, they should submit the expected information to the Editors.

• The author(s) should document that they have obtained the right to use the data they use in their articles, the permissions for the research-analysis or the consent of the participants on whom they have researched.

• The author(s) should contact the editor to inform, correct or retract when they notice an error in an article that is in the evaluation and early view stage or published in electronic media.

• The author(s) has obtained ethics committee approval for research that requires data collection through quantitative or qualitative methods such as experiments, surveys, scales, interviews, observations, and focus group studies that require an ethics committee decision; Ethics committee name, decision date and number should be stated on the first and last page of the article and in the method section, and the document showing the ethics committee decision should be uploaded to the system with the application of the article. In addition, the article should include information about obtaining the informed consent/consent form in the case reports.

• The author(s) should present in the article evidence of their observance of ethical principles during the data collection process (such as obtaining their permission to use other people's documents such as scales, questionnaires, photographs). It should be stated in the articles that research and publication ethics and copyright regulations for intellectual and artistic works are complied with. If the research was carried out on human subjects, international papers, guidelines, etc. should be reported appropriately.

• Ethics committee approval is not required from the author(s) for review articles. However, in articles that do not require an ethics committee decision, it should be stated on the first-last page of the article and in the method section that an ethics committee decision is not required.

• All sources used in articles (authors, online pages, personal interviews, etc.) should be cited accurately and appropriately.

• Persons who do not contribute intellectually to the article should not be specified as authors.

• Conflicts of interest regarding the submitted article should be stated and the reason should be explained.

• Authors may be required to submit raw data regarding their work to the editorial board while in the peer review process, in which case the authors are expected to share their raw data with the editorial board. Authors are obliged to keep the data of a published article for 5 years.

• When authors detect an error in their work, they should inform the editor and the editorial board and cooperate for the correction or withdrawal process.



Ethical Responsibilities of Reviewers

All articles submitted to International Journal of Business and Economic Studies are evaluated by double-blind peer-review process. Double-blind refereeing means keeping the authors confidential from the referees and the referees from the authors in order to ensure an impartial, objective and independent evaluation process. Articles are sent to the referees from the journal management system for evaluation. The reviewers evaluated the article a are required to fill in the form. The ethical responsibilities and roles of the referees of International Journal of Business and Economic Studies are as follows;

• Reviewers are only required to referee articles related to their field of expertise.

• Reviewersare expected to agree to referee articles that do not have conflicts of interest. When reviewers realize any conflict of interest, they should inform the editor and refuse to referee the relevant article.

• Reviewers should evaluate the articles impartially and objectively.

• Reviewers are required to fill in the Referee Evaluation Form for the articles they evaluate, and they are expected not to mention their names in the forms in order not to harm the double-blind refereeing process. In this form, the referees are required to state their decision on whether the article they are evaluating is publishable or not, and the reasons for their decision.

• The style used by the referees in their suggestions should be polite, respectful and scientific. Referees should avoid offensive, disrespectful and subjective personal comments. When it is determined that the referees make such non-scientific comments, they can be contacted by the editor or the editorial board to review and correct their comments.

• Reviewers are required to complete their evaluations within the time given to them and are expected to comply with the ethical responsibilities set forth herein.

• Reviewers should make the evaluation with impartiality and confidentiality. Pursuant to this principle, they should destroy the articles they have reviewed after the evaluation process and use them only after they are published. Nationality, gender, religious belief, political belief and commercial concerns should not impair the impartiality of the assessment.

• Reviewers should evaluate the article for which they accepted the evaluation within the time limit.



Ethical Responsibilities of Editors and Field Editors

Editor's Publication Ethics Committee (Commit tenth publication ethics – COPE - https://publicationethics.org/) issued by the "Ethical Conduct for COPE Journal Editor and Best Practices Guide" (Code of Conduct and Best Practice Guidelines for Journal Editors – COPE - https://publicationethics.org/files/Code_of_conduct_for_journal_editors_Mar11.pdf) and “COPE Best Practice Guidelines for Journal Editors - https://publicationethics.org/files/u2/Best_Practice.pdf) and must comply with the ethical responsibilities listed below.

The editor is responsible for all articles published in the journal. The ethical duties and responsibilities of the editor are as follows;

• Editors strive to meet the information needs of referees, authors, researchers, practitioners and readers, to provide feedback when necessary, and to act according to the principles of clarity in matters that require correction and explanation during the publication process.

• Editors, when deciding whether to publish the articles, pay attention to the originality of the articles and to contribute to the scientific literature, readers, researchers and practitioners.

• Editors take into consideration the original value of the articles, their contribution to the field, the validity and reliability of the research method, the clarity of the narrative, and the purpose and scope of the journal when making a positive or negative decision about the articles.

• Editors take the submitted articles to the preliminary evaluation stage as long as they do not have significant problems, consider positive referee suggestions, and do not change the decisions made by the previous editor(s) unless there are serious problems.

• Editors apply the policies of blind refereeing and evaluation process, which are among the publication policies of the journal, keep the identity information of the referees confidential, and ensure that each article is evaluated impartially and on time.

• Editors send the articles by taking into consideration the field of expertise of the editors and referees, and support the impartial and independent evaluations.

• Editors consider whether there is a conflict of interest between the editors, the referees and the author(s) for the unbiased evaluation of the article.

• Editors seek to have a wide range of referees and to be constantly updated.

• Editors prevent academic etiquette and unscientific reviews.

• Editors ensure that the journal publication processes are operated in accordance with publication policies and guidelines, inform those in charge of the developments in publication policies, and prepare a training program when necessary.

• Editors communicate effectively with everyone involved in the publication process and organize meetings at regular intervals.

• Editors ensure the protection of personal data in the evaluated articles; they protect the individual data of authors, referees and readers.

• Editors; They pay attention to the protection of human rights in their articles, they care about documenting the explicit consent of the participants of the article, they reject the article when they do not have the approval of the ethics committee for the participants of the article, and permission for experimental research.

• Editors; take action against misconduct. When there are complaints about misconduct, he makes an objective investigation and shares the relevant findings.

• Editors ensure that errors, inconsistencies or misdirections in articles are corrected.

• Editors protect the intellectual property rights of the published articles and defend the rights of the journal and the author(s) in case of violation. In addition, they take the necessary measures to ensure that the content of the published articles does not violate the intellectual property rights of other publications; They perform the authenticity-similarity check.

• Editors take into account the consistent criticisms of the articles published in the Journal, and give the right to reply to the author(s) of the criticized articles.

• Editors also take into account studies with negative results.

• Editors examine the complaints submitted to the Journal and make the necessary explanations.



Plagiarism and Unethical Behaviors

All articles submitted to the International Journal of Business and Economic Studies are scanned with the Turnitin (https://www.turnitin.com/) software program before printing. Articles with a similarity rate of 20% or less are accepted for publication. Articles exceeding this rate are examined in detail and sent back to the authors for revision or correction if deemed necessary, or if detected, they are rejected for publication due to plagiarism or unethical behavior.

Listed below are some unethical behaviors;

• Mentioning those who did not contribute intellectually to the study as authors.

• Not specifying the people who contributed intellectually to the study as authors.

• Not specifying if the article was produced from the author's master's/doctoral thesis or a project.

• Slicing, that is, publishing more than one article from a single study.

• Not reporting conflicts of interest regarding submitted articles.

• Deciphering the double-blind refereeing process.

• In the publications made as a result of the research carried out with support, the people, institutions or organizations that support them and their contributions are not stated.

• Using the thesis or studies that have not yet been presented or defended and accepted as a source without the permission of the owner.

• Failure to comply with ethical rules in research on humans.

• Misuse of resources, places, facilities and devices provided or allocated for scientific research.

• Making false or misleading statements regarding scientific research and publications in academic appointments and promotions.

• Plagiarism: To present the original ideas, methods, data or works of others as one's own work, in whole or in part, without attribution in accordance with scientific rules,

• Fraud: Using non-existent or falsified data in scientific research,

• Distorting: To falsify research records or data obtained, to present devices or materials that are not used in the research as if they were used, to falsify or shape the research results in line with the interests of the people and institutions that receive support,

• Republishing: Presenting duplicate publications as separate publications for academic appointments and promotions,

• Slicing: To present these publications as separate publications in academic appointments and promotions by dissecting the results of a research in a way that violates the integrity of the research and publishing it in more than one issue,

• Unfair Authorship: Including people who do not have active contributions among the authors or not including those who do, changing the order of authors unjustifiably and inappropriately, removing the names of those who contributed actively from the work in subsequent editions, having their name included among the authors by using their influence, although they do not have active contributions.



Notifying the Editor of the Situation Not Complying with the Ethical Principles

In case of an unethical situation regarding an article in the evaluation process, early view or published in International International Journal of Business and Economic Studies, which does not comply with the ethical principles regarding the editors, referees, authors, send a message to mesutdogan07@gmail.com must be reported.

Retraction and Correction Policy

This section outlines the journal’s retraction and correction procedures in accordance with the Committee on Publication Ethics (COPE) standards. The International Journal of Business and Economic Studies (BES Journal) is committed to maintaining the highest standards of publication integrity, transparency, and accountability.

Retraction Policy
International Journal of Business and Economic Studies (BES Journal) follows the international standards defined by the Committee on Publication Ethics (COPE) regarding the retraction of published articles. An article may be retracted under the following circumstances:

When there is clear evidence that the findings are unreliable due to research misconduct (e.g., data fabrication, plagiarism, or unethical research practices) or honest error (e.g., miscalculation or experimental error).

When the same findings have been previously published elsewhere without proper citation, permission, or justification (redundant publication).

When the publication constitutes plagiarism or reports unethical research.

The retraction process is initiated by the Editor-in-Chief in consultation with the Editorial Board.
The retraction notice clearly identifies the article in question, states the reason for retraction, and remains permanently accessible on the journal’s website as an open-access document.
The original article is not removed but is digitally marked with the label “Retracted” to preserve the integrity of the scholarly record.

Correction Policy
The journal is committed to maintaining the accuracy and integrity of the scholarly record. When errors that do not affect the validity of the findings are identified, a correction (erratum or corrigendum) will be published.

Erratum is issued for errors made by the publisher or the journal.

Corrigendum is issued for errors made by the author(s).

Corrections are published as a separate document, linked to the original article, and include a clear explanation of the changes made. The correction will appear in the next available issue of the journal and in the online version of the article.

Editorial and Publisher Responsibilities
The Editor-in-Chief and the Editorial Board are responsible for evaluating requests for retraction or correction fairly, transparently, and in a timely manner.
The Publisher (Mesut Dogan) ensures the technical implementation of retractions and corrections, guarantees transparency throughout the process, and maintains access to both the original and corrected versions of the publication.

The publisher also ensures that all retraction and correction processes comply with the COPE Core Practices, ethical publishing standards, and the principles of transparency and accountability.

Special Issue Policy

BES Journal may publish special issues on specific themes or emerging research topics when deemed appropriate by the Editorial Board. Special issue proposals may be submitted by members of the Editorial Board or external scholars. All proposals are evaluated by the Editor-in-Chief and the Editorial Board based on their scientific relevance, originality, scope, and contribution to the journal before approval.

The Editor-in-Chief has the final responsibility and full editorial authority over all manuscripts submitted to special issues. The Editor-in-Chief retains the right to accept, reject, or request revisions for any manuscript regardless of the recommendations of the Guest Editors.

Guest Editors are appointed by the Editor-in-Chief and/or the Editorial Board based on their academic expertise, publication record, editorial experience, and relevance to the proposed special issue topic. The appointment of Guest Editors is subject to the approval of the Editor-in-Chief.

All manuscripts submitted to special issues are subject to the same editorial policies, ethical standards, plagiarism screening procedures, and double-blind peer-review process applied to regular issues of the journal. No preferential treatment is given to manuscripts submitted to special issues.

The appointment of a Guest Editor or the organization of a special issue does not guarantee the acceptance or publication of any submitted manuscript. Editorial decisions are made solely on the basis of the scientific quality of the manuscript, originality, reviewers' recommendations, and the journal's editorial standards.

Manuscripts authored or co-authored by Guest Editors are handled independently by the Editor-in-Chief or by an Associate Editor who has no conflict of interest with the submitted manuscript. Guest Editors are not permitted to participate in any stage of the editorial decision-making process or peer-review process concerning their own manuscripts.

Throughout the editorial process, the activities and editorial decisions of Guest Editors are monitored by the Editor-in-Chief to ensure compliance with the journal's editorial policies, publication ethics, and peer-review standards.

To maintain editorial independence and prevent potential conflicts of interest, manuscripts authored or co-authored by Guest Editors shall not exceed 25% of the total number of articles published in a special issue.

Any conflicts of interest involving Guest Editors, authors, reviewers, or editors must be disclosed and managed in accordance with the journal's Conflict of Interest Policy and the principles of the Committee on Publication Ethics (COPE).

Data Availability Policy

BES JOURNAL encourages authors to make the data underlying their research as accessible as possible in order to promote transparency, reproducibility, and research integrity.

Authors are required to include a Data Availability Statement in their manuscripts. This statement should clearly indicate where and under what conditions the research data supporting the findings of the study can be accessed.

Where appropriate, research data may:

• be deposited in trusted public data repositories;
• be provided as supplementary materials to the article; or
• be made available by the corresponding author upon reasonable request.

If the research data cannot be made publicly available due to ethical, legal, privacy, confidentiality, or intellectual property restrictions, the reasons for these restrictions must be clearly stated in the manuscript.

Where deemed necessary, the Editor may request the underlying data or other supporting materials during the peer-review or editorial process for the purpose of verifying the reported results.

The authors bear full responsibility for the accuracy, integrity, preservation, and availability of the research data associated with their study.

Artificial Intelligence (AI) Use Policy

BES JOURNAL supports the responsible, transparent, and ethical use of generative artificial intelligence (AI) technologies in scientific research and academic writing.

If generative AI tools are used during the preparation of a manuscript, authors are required to clearly and transparently disclose this under the heading "Artificial Intelligence (AI) Use Statement" within the manuscript.

Generative AI systems cannot be listed as authors, cannot hold copyright, and cannot be held responsible for the scientific accuracy, originality, integrity, or ethical compliance of the research. Full scientific, ethical, and legal responsibility for the content of the manuscript rests entirely with the authors.

Authors are responsible for carefully reviewing, verifying, and correcting any content generated or supported by artificial intelligence and for ensuring that all sources are properly cited.

Generative AI tools must not be used to fabricate, falsify, manipulate research data, or misrepresent research findings.

To preserve the confidentiality of the peer-review process, reviewers and editors must not upload manuscripts under review or any confidential information or documents related to such manuscripts to publicly accessible generative AI systems, nor share them with such systems.

BES JOURNAL reserves the right to request additional information or clarification from authors regarding the use of artificial intelligence whenever deemed necessary. If incomplete or misleading disclosures regarding the use of artificial intelligence are identified, the journal editors reserve the right to take appropriate editorial actions in accordance with the principles and guidelines of the Committee on Publication Ethics (COPE).

Note:
This policy was updated in 2026 to strengthen the ethical standards of the International Journal of Business and Economic Studies.
Retraction and correction processes are continuously reviewed in accordance with editorial independence, academic integrity, and publication ethics principles.