Volume 7 , Number 1

Jun 20, 2025

10 Article

Research Article

Research Article Tax avoidance and geopolitical risk: evidence from Turkey

Çağrı Aksoy Hazır ^*

June 20, 2025 Page 1-15

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Research Article Doğu Anadolu Bölgesi’ndeki illerin yaşam kalitesinin bulanık veri zarflama analizi ile ölçülmesine yönelik bir uygulama

Leyla İşbilen ^*

June 20, 2025 Page 16-38

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Research Article Ülke riskinin yabancı portföy yatırımlarına etkisi: sektörel düzeyde araştırma

Denizcan Tamer ^*

June 20, 2025 Page 39-48

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Research Article Türkiye’de finansal açıklığın bütçe dengesi üzerine etkisi: 1990-2023 dönemi için bir uygulama

Yasin Karadeniz ^*

June 20, 2025 Page 49-54

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Research Article Örgütsel öğrenmenin evrimi: son 10 yılda işletme alanında yapılmış çalışmaların bibliyometrik analizi

H. Mustafa Paksoy , Yasin Bayar ^* , Yaprak Arcagök , Perihan Ürper , Fatma Kılıç

June 20, 2025 Page 55-66

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Research Article Çevre kirliliğinin önlenmesinde çevre vergilerinin etkinliği: hesaplanabilir genel denge modeli

Muhammed Sami Akkuş ^*

June 20, 2025 Page 67-94

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Research Article Nakit akışlarının kâr üzerindeki etkisi: gıda, içecek ve tütün sektörü örneği

Derviş Bedirhan Kısakürek ^* , Yasin Cebeci

June 20, 2025 Page 95-105

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Review

Review Siyasetnamelerde denge ve düzen

Muhammet Metin Adıgüzel ^*

June 20, 2025 Page 106-121

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Review Davranışsal muhasebe çerçevesinde muhasebe mesleği ve iş ahlakının değerlendirilmesi

Sevgi Cengiz ^*

June 20, 2025 Page 122-136

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Review Finansal serbestleşmenin maliye politikasına etkisi

Ökkeş Kısa ^*

June 20, 2025 Page 137-150

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ETHICAL PRINCIPLES

The publication processes applied in the Ardahan University Journal of the Faculty of Economics and Administrative Sciences are based on the presentation and distribution of information in an impartial and respectful manner. The publishing process applied in this direction is built on the compliance of all stakeholders (authors, referees and editors) with the standards of ethical principles.

In the ethical duties and responsibilities adopted by ARU FEAS, the principles published by the Higher Education Institutions Scientific Research and Publication Ethics Directive and Committee on Publication Ethics (COPE) are considered. Ethical principles for authors and referees and ethical guidelines for editors are determined as follows.

Ethical Principles For Authors

- The author(s) have all kinds of responsibility arising from acting against scientific research and publication ethics (plagiarism, forgery, distortion, reproduction, slicing and unfair authorship) and non-compliance with ethical rules.

- Supporting persons, institutions or organizations and their contributions should be indicated in the publications made as a result of researches carried out with support.

- In scientific studies; They should ensure that the data and information obtained from other persons and institutions are used to the extent and in the way they are permitted, that they respect the privacy of this information and that it is protected.

- Studies submitted by the author(s) must be original, not previously published elsewhere or under evaluation.

- Author(s) must cite completely and accurately relation to works they use in their work.

- All contributors of the studies should be shown as authors.

- Procedures such as adding or removing authors or changing the order of the authors should not be requested for a study whose evaluation process has started, but corrections can be made in title and institution changes.

- If requested from the authors or regarded necessary, they should take care to share the data sets they use in their research with the editor / referee or, if necessary, with the relevant persons.

- If the authors see an important mistake in their work, they should inform the relevant field editors.

- In studies requiring ethics committee approval, information about ethics committee approval (ethics committee name, approval document number, date, etc.) should be specified in the study.

- Authors should not decipher the blind review process.

Ethics Committee Permit

In line with the decisions taken by Ulakbim TR Index, studies to be published as of 2020 will be subject to the Ethics Committee Permission. When submitting studies requiring Ethics Committee Permission to our journal, you must upload the Ethics Committee Document to the system along with your article. If your study does not require Ethics Committee Permission, you must sign the declaration form indicating the situation and state it in your article. Studies requiring Ethics Committee Permission are listed below:

Researches Requiring Ethics Committee Permission

- All kinds of research conducted with qualitative or quantitative approaches that require data collection from participants using questionnaires, interviews, focus group work, observation, experimentation, interview techniques,

- Use of humans and animals (including material/data) for experimental or other scientific purposes,

- Clinical studies on humans,

- Researches on animals,

- Retrospective studies in accordance with the law on protection of personal data

Also;

- Stating that the copyright regulations are complied with for the intellectual and artistic works used,

- Obtaining and specifying permission from the owners for the use of scales, questionnaires and photographs belonging to others,

- In case presentations, it should be stated that the "Informed Consent Form" was obtained.

Retrospective ethics committee approval is not required for articles that have used research data before 2020, that have been produced from master/doctoral studies (should be specified in the article), for which a publication application has been made to the journal in the previous year, and that has been accepted but not yet published. Please indicate in the declaration form that your study carries this situation.

In studies requiring ethics committee approval, information about the permission (name of the board, date and number) should be included in the method section and also on the first/last page of the article.

Ethical Principles For Reviewers

- Reviewers should take care to agree to review only articles for which they have the subject expertise necessary for evaluation and can be evaluated in a timely manner.

- Reviewers are obliged to keep the articles sent to them confidential and not to use the information obtained from the refereeing process for their personal benefits.

- Reviewers should not share their reports or information about the article with others, and should not communicate directly with authors without the editor's permission.

- Reviewers should be attentive to potential ethical issues in the article and bring them to the attention of the editor. This includes the concise similarity and overlap between the article in the review and any other published work in which the reviewer has personal information.

- Refereeing should be done objectively. Personal criticism of the authors should not be made, evaluations should be constructive, honest, fair and polite.

- If there is a conflict of interest between the referees and the author(s), they should not act as a referee. They should inform the editor about this.

- Referees should complete the article evaluation form completely, and prepare a reasoned report in case of rejection.

- It should take into account that any evaluation to be made can contribute to the development of national and international science.

Ethical Guides For Editor

- Editors' decisions to accept or reject an article for publication should be based solely on the value, originality, clarity, and focus and scope of the journal.

- Editor should evaluate studies regardless features such as eligion, language, race, ethnicity, political opinion, gender, value judgments, etc.

- The editor should initiate the evaluation process of the submitted article without delay.

- The editor should be careful to keep all information about the author(s) and the works confidential.

- The editor has full authority and responsibility to accept or reject an article submitted for publication. However, editor acts from the opinions of the referees during the decision-making phase.

- Evaluations are made by blind peer review based on at least two referee opinions, and in case of acceptance and rejection, a third referee opinion is taken.

- Editors should justify their decision and inform the author.

- Editors should choose referees who have strong publications in their fields, who are committed to ethical values and who will not interfere with the publication processes of the journal.

- When persuasive evidences are presented in the journal that there are underlying scientific errors for a previously published article, editors should ensure that an article highlighting the error is published or corrected, if possible.

- Unpublished information, arguments or comments disclosed in a submitted article should not be used for editors' own research without the author's permission.

- If the editors have contributed to an article submitted to the journal, the evaluation process of the article is carried out by another editor.

- The editor acts in accordance with the Higher Education Institutions Scientific Research and Publication Ethics Directive, in cases where editor notices the articles or there are actions against the scientific publication ethics reported by the referees.

- Editor tries to detect and prevent unethical attempts such as plagiarism, forgery, distortion, slicing, plagiarism, duplication etc. For this reason, editor takes into account similarity reports (such as Turnitin, Ithenticate) regarding the studies submitted to the journal.

PUBLICATION POLICY

Ardahan University Journal of the Faculty of Economics and Administrative Sciences accepts articles to be submitted in the fields of economics, business administration, econometrics, political science, public administration and international relations. In addition, interdisciplinary articles (philosophy, sociology, law, etc.) related to these fields are also evaluated.

Ardahan University Journal of the Faculty of Economics and Administrative Sciences is a national refereed journal published twice a year, in June and December, and the DergiPark system is used to submit articles to the journal. Studies transmitted from other channels except for DergiPark system are not taken into consideration.

Articles sent to the journal through the DergiPark system are primarily examined by the Chief Editors. In the general review phase, first of all, the compliance of the study with the journal's publication field and publication ethical principles, as well as the full implementation of the journal writing rules and the adequacy of the study within the framework of the journal publication standards are examined.

After the general review, a field editor suitable for the field of study is appointed for the article. With the detailed examination of the field editor, it is determined that the journal is not qualified to go to the referee and the decision to move to the evaluation phase is made. The details of the evaluation process can be found in the Process Chart.

Manuscripts submitted to the journal must not have been published elsewhere or sent for publication. If the articles are accepted for publication, Ardahan University Journal of the Faculty of Economics and Administrative Sciences has all publishing rights. The right to reproduce the entire published article is depend on the permission of the journal.

Journal readers can read and download the full text of the articles in the journal, print out the articles, and link to the articles by citing references, without obtaining permission from the publisher and the author(s). However, they cannot print, reproduce or use them for financial gain.

Apart from the issues stated above, the following items are taken into consideration:

- Articles uploaded must comply with the writing rules of the journal.

- The presented study should not have been published elsewhere or reviewed by another journal.

- Publishing languages are Turkish and English. The scientific and linguistic responsibility of the works published in the journal belongs to the author(s).

- In our journal, not only studies from academics, but also studies from researchers and practitioners will be evaluated.

- Articles should be uploaded to the system in MS Office Word, doc or docx format after user registration to DergiPark system.

- Previously submitted papers should be expanded by at least 50% and this should be stated in the footnote.

- iThenticate and Turnitin similarity report should not exceed 20% excluding references. This report is obtained by the journal. Studies above the rate are sent back to the author(s) before proceeding to the evaluation phase.

- More than one article of the same author(s) in a volume and in the same year is not published.

- There is no copyright payment to the author(s) for the works published in the journal.

- Published articles can be used provided that the source is indicated in accordance with Open Access and Creative Commons license.

- The opinions and responsibility in the articles published in the journal belong to the author(s).

- It should be noted that articles derived from thesis studies that have been submitted or not yet submitted, and from proceedings that have been submitted or not yet submitted, are derived from related studies.

- If the article and the writing being the subject of the research have been supported by any institution or produced from the thesis, this should be stated in the Author Information and Other Information file.

- Ardahan University Journal of the Faculty of Economics and Administrative Sciences welcomes article presentations and does not charge any publication fee at any stage.

- The author(s) must have prepared the articles submitted for publication in the journal in accordance with the rules of research and publication ethics. Ethics committee approval must be obtained separately for the researches and studies that require obtaining data from human participants that require an ethics committee decision (questionnaire studies, laboratory experiments, field experiments, interviews, examinations, etc.), this approval must be specified and documented in the article.

- Intellectual property and copyrights: It is necessary to obtain permission from the owners for the use of scales, questionnaires and photographs belonging to others and this should be stated in the article.

- The Publication Ethics Committee (COPE) (2003) explains that as far as the invisible interests of authors, referees or editors are concerned, which may affect their editorial decisions, a conflict of interest will arise. Accepted authors are required to declare that there is no conflict of interest with the letter of undertaking they will sign.

- The opinions and results of the articles published in the journal are not the opinions of the journal and the relevant responsibility belongs to the author(s) of the article.

- It has been adopted on the principle that providing scientific research free of charge to humanity will increase the global sharing of knowledge, therefore the journal provides open access.

Ardahan University Journal of the Faculty of Economics and Administrative Sciences

Jun 20, 2025

Publication Type

Research Article

Review

Aim & Scope

Author Guidelines

Ethical Principles and Publication Policy

Price Policy