PROBLEMS ARISING IN THE PRACTICE OF THE ACCOUNTING PROFESSION AFTER THE EARTHQUAKE AND PROPOSED SOLUTIONS

WRITING RULES

The articles submitted for evaluation must be original and should not have been presented or published in any electronic or printed medium previously.

Article Upload Process:

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• Please click to access the article template → 📝 Manuscript Template.docx 

The author is responsible for ensuring that the articles submitted to our journal are relevant to the journal's scope. If the subject editors find articles unrelated to the journal's scope, the author will be notified of a "rejection decision" in writing, with a justification.

Our editorial board will evaluate the submitted works' conformity to the journal's publication principles. The authors ensure that the articles comply with scientific and ethical standards.

Articles submitted to our journal must be original and should not have been previously published elsewhere or sent for evaluation to be published in a different language.

All authors must have made direct academic and scientific contributions to the article. The author(s) must contribute to the conceptualization, study design, data collection, data analysis, data interpretation, drafting of the manuscript, critical review of the content, final approval, responsibility, materials, and technical support supervision. At the end of the article, the author(s) must include a contribution statement, acknowledgment and appreciation statement (if any), and a conflict of interest statement.

The order of the authors' names should be a decision made collectively. Information about all authors must be provided by the corresponding author in the "Copyright Agreement" form, which must be signed and submitted by the corresponding author.

• In the initial submission, authors are required to submit the "Plagiarism Report Result" "Copyright Agreement," "Letter of Commitment," and the "Author Declaration Form" along with the manuscript file.

Plagiarism checks are conducted using programs such as Turnitin, iThenticate, etc. The matches identified in each article are reviewed to detect errors, and a report is prepared for the editorial board in the form of a "Plagiarism Report Result." The editorial board makes the final decision for each article based on the plagiarism report (whether the author has copied information from others and claimed it as their own, or if the author has committed "self-plagiarism" or "duplicate publication" by not properly referencing their previous works). The Journal of Academic Approaches has limited the similarity ratio in plagiarism checks with two basic rules: The overall similarity ratio for the full text should be under 15%, and the similarity ratio for any single source should be under 3%.

Authors are granted one opportunity to make spelling and language corrections to their manuscript. If the requested corrections are not completed within the specified timeframe, or if they are deemed insufficient, the manuscript will be removed from the evaluation process and rejected.

Writing Preparation Process

Articles should be submitted after being formatted according to the Writing Guidelines. Works that do not comply with the Writing Guidelines will not be considered for review.

Technical Specifications:

• Font Type: The text should be written in Times New Roman with a line spacing of 1.5.
• Font Size: 12-point for the main text, and 10-point for the abstract and references.
• Page Layout: The page margins should be set to 2.5 cm for the top, bottom, right, and left.
• Headings: All headings, except for the bibliography and main title, should be numbered.
• Paragraph Structure: Headings and subheadings, other than the main title of the article, should start from the beginning of the line. Indentation for the first line of paragraphs should be 1 cm from the margin.
• Article Length: The article should be between 4,000 and 10,000 words.

In-Text Features:

Main Title

The article title should be in bold, 12-point font, and centered on the page. If the work has been previously presented (e.g., produced from a project or thesis), a footnote should be added at the end of the title to provide an explanation.

Author Names: A footnote should be added next to the author names. The footnote should include the author's title(s), institution name (without abbreviations), ORCID ID, and email address(es).

The abstract should consist of a maximum of 200 words. It should be written in 10-point font with a 1 cm line spacing. No citations should be included in the abstract. The extended English abstract should be between 600 and 800 words. It should be written in Times New Roman, 10-point font, with 1 line spacing. It should appear below the English abstract and should cover the study’s aim, significance, research question, methodology, findings, conclusion, and any recommendations (if applicable).

Keywords: Keywords should consist of 3-5 words. They should be relevant to the topic of the article and adequately reflect the subject.

Section Headings: Headings and subheadings, other than the main title, should start from the left margin.

Subheadings should be aligned according to the paragraph indentation.

For example:

2. Second Heading

Citations should follow the APA (American Psychological Association) style.

Main Text: The first line of each paragraph should start 1 cm inward from the margin, aligned with the heading.

Tables, Figures, and Appendices

Tables

Table 1.

Turkey's Foreign Trade 1970-1985 (% of GDP) (Please refer to our PDF file for a sample table format.)

Reference: (Koçyiğit ve Şen, 2007, p. 64) (Turkish)
Reference: (Koçyiğit & Şen, 2007, p. 64) (English)

Figures

For figures used within the text, the figure number, figure title (italicized), and source should be placed below the figure. All types of non-textual visual materials, such as diagrams, graphs, photos, illustrations, maps, etc., should be considered under the category of figures.

For example:

Figure 1.

Organizational Innovation System (Please refer to our PDF for sample figure appearance).

Reference: (Koçyiğit ve Şen, 2007, p. 64) (Turkish)
Reference: (Koçyiğit & Şen, 2007, p. 64) (English)

Appendices;

Each appendix should be placed on a separate page before the references.

Supplementary materials, such as audio files, videos, datasets, and additional documents (e.g., appendices, additional figures, tables, etc.), are used to complement the main text of the article. These supplementary materials should be presented as a separate section after the reference list. Short explanations should be provided for each supplementary material to explain its relevance to the article. Page numbers are not required for supplementary materials.

For Equations;

Equations should be centered on the page, and each equation should be numbered sequentially with the number placed on the right inside parentheses.

Note: Equations can be written using programs like "Mathtype."

REFERENCES - IN-TEXT CITATION

While citing publications, preference should be given to the latest, most up-to-date publications. Authors are responsible for the accuracy of references. In the main text of the manuscript, references should be cited by author’s name and the publication year in parenthesis. In the case of direct citations in the main text, only publication year should be stated in parenthesis after the name of the author.

The reference styles for different types of publications are presented in the following examples.

Journal Article: Edwards, A. A., Steacy, L. M., Siegelman, N., Rigobon, V. M., Kearns, D. M., Rueckl, J. G., & Compton, D. L. (2022). Unpacking the unique relationship between set for variability and word reading development: Examining word- and child-level predictors of performance. Journal of Educational Psychology, 114(6), 1242–1256. https://doi.org/10.1037/edu0000696 

Book Section: Zeleke, W. A., Hughes, T. L., & Drozda, N. (2020). Home–school collaboration to promote mindbody health. In C. Maykel & M. A. Bray (Eds.), Promoting mind–body health in schools: Interventions for mental health professionals (pp. 11–26). American Psychological Association. https://doi.org/10.1037/0000157-002

Books with a Single Author: Haslwanter, T. (2022). An introduction to statistics with Python. New York, NY: Springer International Publishing.

Editor(s) as Author: Rhodewalt, F. (Ed.). (2008). Personality and social behavior. Psychology Press. 

Thesis: Valentin, E. R. (2019, Summer). Narcissism predicted by Snapchat selfie sharing, filter usage, and editing [Master's thesis, California State University Dominguez Hills]. CSU ScholarWorks. https://scholarworks.calstate.edu/concern/theses/3197xm925?locale=en

Websites: Chandler, N. (2020, April 9). What’s the difference between Sasquatch and Bigfoot? howstuffworks. https://science.howstuffworks.com/science-vs-myth/strange-creatures/sasquatch-bigfootdifference.htm 

Epub Ahead of Print Articles: Muldoon, K., Towse, J., Simms, V., Perra, O., & Menzies, V. (2012). A longitudinal analysis of estimation, counting skills, and mathematical ability across the first school year. Developmental Psychology. Epub ahead of print. doi:10.1037/a0028240.

In the seventh edition, up to 20 authors should now be included in a reference list entry. For sources with more than 20 authors, after the 19th listed author, any additional authors' names are replaced with an ellipsis (…) followed by the final listed author's name: 

Author, A. A., Author, B. B., Author, C. C., Author, D. D., Author, E. E., Author, F. F., Author, G. G., Author, H. H., Author, I. I., Author, J. J., Author, K. K., Author, L. L., Author, M. M., Author, N. N., Author, O. O., Author, P. P., Author, Q. Q., Author, R. R., Author, S. S., . . . Author, Z. Z.

Author Final Checklist

The author(s) must review the following items before final submission:

• The submission of the manuscript file along with the “Plagiarism Report Result,” “Copyright Agreement,” “Author Declaration Form,” and “Letter of Commitment” forms in the initial submission.
• The title of the article is in both Turkish and English.
• The names, surnames, titles, and affiliated institutions of the authors (including the university and faculty name, followed by the city and country), ORCID IDs, and email addresses.
• The abstract is in Turkish, with a maximum of 200 words
• Keywords: 3-5 keywords in both Turkish and English
• Main text sections of the article
• Acknowledgments (if any)
• Financial support (if any)
• Conflict of interest (if any)
• References
• Tables-Figures (with title, description, and legends)

If an author detects a significant error or mistake in their published article, they should contact the editor to request a correction or withdrawal. Once the peer review process has begun, the author is not allowed to withdraw the manuscript. However, if a clear error or mistake is identified, the editorial board will review and decide upon the withdrawal request.

Manuscripts submitted to the journal and deemed worthy of peer review by the editor will be sent to at least two reviewers who specialize in the relevant field. In this process, the identities of both the reviewer and the author remain confidential.

Published articles will be communicated to the authors for review during the period specified by the editorial board. Requests for corrections after the specified date will not be considered.

PRODUCTION PROCESS

For English-language articles accepted for publication in our journal, authors are required to obtain an English language proficiency certificate after acceptance.

This certification service is provided by a firm officially contracted by our institution, with the aim of maintaining academic publishing standards, meeting the expectations of indexing services regarding English language proficiency, and ensuring consistency.

Detailed information on the certification process, application procedures, and other related matters is available on the İnönü Press website.

Note: The language editing process is carried out as part of the manuscript’s preparation for publication, and no additional or hidden fees are charged at any stage of the publication process.

 

PUBLICATION ETHICS

Journal of Academic Approaches aims to adhere to the guidelines and core practices set forth by several organizations, including the Committee on Publication Ethics (COPE) guidelines and the Principles of Transparency and Best Practice in Scholarly Publishing (joint statement by COPE, DOAJ, OASPA, WAME). These guidelines and recommendations are designed to promote transparency, integrity, and best practices in scholarly publishing.

By adhering to these standards, the journal aims to ensure that the research it publishes is of high quality and meets the ethical standards of the scientific community.

RESEARCH ETHICS

The Journal of Academic Approaches adheres to national and international standards of research and publication ethics. All submitted and published studies must be conducted in full compliance with the established principles of research ethics. In this context, compliance with national and international ethical standards is mandatory for research involving human and animal participants. For studies involving human participants, informed consent must be obtained.

For studies requiring ethics committee approval, details of the approval must be included in the text (committee name, date, and reference number). Authors must adhere to the principles of scientific integrity when collecting, analysing, and reporting data. Plagiarism, data fabrication, data manipulation and other ethical violations will not be tolerated.

ETHICAL PRINCIPLES AND PUBLICATION POLICY

According to the TUBITAK ULAKBIM TR Index criterias, approval must be obtained, specified in the article, and documented for research conducted in all scientific fields that require Ethics Committee Approval. At the end of the article, authors should include a Contribution Statement, Acknowledgment and Appreciation Statement (if any), and Conflict of Interest Statement. The "Author Declaration Form" must be completed and submitted along with the manuscript.

Ethics Committee Approval and Informed Consent

Articles published in Journal of Academic Approaches must clearly state whether ethical committee approval and/or legal/special permissions are required. If such permissions are needed, it should clearly state from which institution the consent was obtained, the date of approval, and the decision or reference number.

If a study is exempt from ethical approval, authors must submit a statement explaining the exemption. An article submitted without ethical approval will follow COPE's guidelines to evaluate ethical concerns. Articles without ethical approval may be rejected in cases where the issue is significant.

For studies involving human subjects, authors must confirm that written informed consent has been obtained from all participants, and the researchers should keep the consent form. For research involving children under the age of eighteen, permission should be obtained from the parents or guardians. In surveys or interviews, consent for the use of data must also be confirmed. Personal information should be anonymized unless explicit consent for identification is given.

Authors are responsible for maintaining the anonymity and confidentiality of participants, particularly in photographs. Signed release forms must be obtained for all images, approval for publication should be secured, and all conditions should be specified. This approval should be clearly stated in the Methods section.

PLAGIARISM AND ETHICAL MISCONDUCT

All submissions undergo multiple screenings during the peer review and/or production processes using similarity detection software. When citing previous works, ensure that all material is properly referenced. Copying text, tables, or illustrations from any source (journal articles, books, theses, electronic media, etc.) and presenting them as one's own is considered plagiarism, even if a reference is provided. Listing the source in the 'References' section does not absolve authors of responsibility for plagiarism.

Authors are strongly encouraged to avoid any form of plagiarism or ethical misconduct, as illustrated below:

• Citation Manipulation: Refers to inflating citation counts through self-citation, excessive citation of the same journal, or citation stacking, which distorts academic recognition.
• Self-Plagiarism (Text Recycling): Involves reusing sections or sentences from an author's prior work without proper citation, constituting a form of plagiarism.
• Salami Slicing: The unethical practice of publishing multiple articles using the same data set, hypotheses, and methods from a single study.
• Data Fabrication: The creation of false data not supported by actual research or experiments, considered a serious breach of research integrity.
• Data Manipulation/Falsification: Involves altering data, such as modifying images or removing outliers, to mislead or misrepresent findings.

In cases of suspected misconduct (e.g., plagiarism, citation manipulation, or data falsification), the Editorial Board will follow COPE guidelines to ensure fair, transparent, and consistent handling of allegations.

OPEN ACCESS POLICY

All articles published in the Journal of Academic Approaches are permanently accessible online without any payment or registration requirement. While authors retain the copyright to their works, they allow third parties to share, reproduce, and distribute the content in accordance with the journal's Copyright and Ethics policy.

Starting from 2022, all published content will be licensed under the Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0), allowing non-commercial use, distribution, and modifications, provided that proper attribution is made to the original source.

Before 2022, content was licensed under traditional copyright, but the archive was freely accessible to authors and other users.

All journal content is freely accessible at https://dergipark.org.tr/en/pub/ayd.

COPYRIGHT POLICY

Articles published in Journal of Academic Approaches are Open Access and are distributed under the Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0). This allows third parties to share and adapt the content for non-commercial purposes, provided that appropriate attribution is made to the original work.

Journal of Academic Approaches requires that each submission be accompanied by a Copyright Agreement Form.

When using previously published content, figures, tables, or any material in printed or electronic formats, authors are responsible for obtaining permission from the copyright holder. Legal, financial, and criminal liabilities related to this matter rest with the author(s).

Authors retain the copyright to the works published in Journal of Academic Approaches.

ADVERTISING POLICY

Journal of Academic Approaches accepts digital advertisements on its website, provided they are approved by the journal's Editorial Board and management. All advertisements must be clearly labeled as such. Advertisers have no influence on editorial decisions or advertising policies.

For advertising inquiries, please contact the Editorial Office (inueditorial@inonu.edu.tr).

PEER REVIEW DETAILS

Journal of Academic Approaches maintains a rigorous and transparent double-anonymized peer-review process to ensure the highest standards of academic integrity. Manuscripts are subjected to this process, where both authors and reviewers remain anonymous to one another.

Each manuscript is evaluated by at least two independent external reviewers who are experts in the relevant field.

While authors may suggest potential reviewers, the final selection is made by the editor, who is not obliged to follow the author's recommendations. Confidentiality is paramount throughout the review process, and reviewers must keep the manuscript confidential, sharing it only with the editor's consent. Reviewers provide timely, unbiased, evidence-based, and constructive feedback to improve the quality of the manuscript. Any suspected research misconduct must be reported to the editor confidentially to uphold the process's integrity. The journal ensures transparency by publicly sharing information about the review process, selection criteria, and appeals procedure and publishing key metrics like acceptance rates and publication timelines. The final decision on whether a manuscript is accepted, revised, or rejected rests with the Editor-in-Chief, who considers recommendations from Section Editors.

Reviewers must disclose any potential conflicts of interest before accepting an invitation to review, and all communications between editors and reviewers are confidential. External editors handle manuscripts submitted by editorial board members to ensure impartiality, and these external editors must also disclose any conflicts of interest. If the peer-review process deviates from standard procedures, the type of review will be indicated in the article to maintain transparency and accountability.

REVISION DETAILS

Manuscripts that require "minor revision" or "major revision" will receive a decision letter from the Editor-in-Chief, which includes the reviewers' and editors' comments, along with a deadline for resubmission. Authors must submit a revised manuscript and a detailed "Response to the Reviewers" document, which addresses each comment individually. The response should explain the revisions made and specify the corresponding line numbers in the manuscript. An annotated version of the manuscript highlighting the changes must also be provided. Revised manuscripts must be submitted within the deadline specified in the decision letter. Failure to meet the deadline may result in the rejection of the revision. If additional time is needed, authors should request an extension before the original deadline expires.

AUTHORSHIP CRITERIAS

Authors of submissions reporting research findings must meet all four criteria established by the International Committee of Medical Journal Editors (ICMJE):

• Substantial contributions to the conception or design of the work or the acquisition, analysis, or interpretation of data for the work;
• Drafting the work or revising it critically for important intellectual content;
• Final approval of the version to be published;
• Agreement to be accountable for all aspects of the work, ensuring that questions related to the accuracy or integrity of any part are appropriately investigated and resolved.

Before submission, authors should determine who qualifies for authorship and in what order authors will be listed. The editors of the Journal of Academic Approaches do not resolve authorship disputes. Any changes to the number or order of authors after the initial submission must be explained in writing to the Editor-in- Chief. The editors reserve the right to refer any authorship irregularities to the research officer or appropriate academic ethics authority at the institution or employer of the first or corresponding author.

Authors may use CRediT (Contributor Roles Taxonomy) to provide information about individual contributions at the time of submission.

GENERATIVE ARTIFICIAL INTELLIGENCE (AI) USE POLICY

Journal of Academic Approaches supports transparency, accountability, and ethical standards in the use of generative artificial intelligence (AI) tools during manuscript preparation. This policy is aligned with international publication ethics guidelines, including those of COPE, ICMJE, and WAME.

1. Use of AI Tools in Manuscript Preparation

Authors may use AI tools (e.g., ChatGPT, Gemini, Claude) to support tasks such as language editing, improving clarity and structure, organizing ideas, or summarizing literature. However, AI tools must not replace human judgment, scientific reasoning, or interpretation.

Authors are fully responsible for the accuracy, originality, and integrity of all content generated or supported by AI tools. All AI-assisted content must be carefully reviewed and validated by the authors before submission.

Basic grammar and spelling checks do not require disclosure. Any AI use beyond basic language editing—such as literature synthesis, data processing, analysis, or content generation—must be transparently declared.

2. Disclosure Requirements

Any use of generative AI or AI-assisted tools must be disclosed at the time of submission. An AI Disclosure Statement must be included in the manuscript, specifying:

• The name and version of the AI tool used
• The purpose of use (e.g., language editing, literature summarization)
• The extent of human oversight and verification

If AI tools are used in research design, data analysis, or data generation, this must be clearly described in the Methods section.

3. Authorship and Accountability

Authorship implies human intellectual contribution, responsibility, and accountability. AI tools cannot meet authorship criteria and must not be listed as authors or co-authors.

All listed authors must comply with ICMJE authorship criteria and remain fully accountable for the conceptualization, data analysis, interpretation, and final approval of the manuscript. AI tools may be acknowledged for language or technical assistance but cannot be credited as authors.

4. Use of AI Tools in Figures and Images

The journal does not permit the use of generative AI or AI-assisted tools to create, modify, enhance, or fabricate scientific figures or images.

Permitted image adjustments are limited to standard, transparent modifications (e.g., brightness, contrast, color balance) that do not alter or obscure original data.

AI-generated or AI-modified images are only acceptable if the use of AI is an essential and validated part of the study’s methodology. In such cases, authors must:

• Clearly describe the AI tools and methods used (tool name, model version, developer, parameters)
• Provide raw, unprocessed data upon editorial request

AI-generated artwork, graphical abstracts, cover images, or visual materials are not permitted without prior written approval from the editorial office.

5. Copyright, Ethics, and Responsibility

Authors must ensure that the use of AI tools complies with data privacy, confidentiality, and intellectual property regulations. AI tools must not claim ownership of submitted materials or restrict publication rights.

Any approved AI-generated content must be clearly labeled as “AI-generated” in the relevant captions or descriptions. Authors bear full responsibility for the ethical and legal compliance of all submitted materials.

Declaration of Interests

Any potential financial or non-financial competing interests, including relationships with editorial associations, commercial editing companies, medical communications companies, or other organizations interested in the submission, must be disclosed at the end of the manuscript, just before the References section.

Financial Disclosure

All sources of funding must be acknowledged at the end of the manuscript. Authors should specify the role of the study sponsor(s), if applicable, in the study design, data collection, analysis, interpretation, report writing, and the decision to submit the manuscript for publication. If the funding source had no involvement in these areas, the authors should clearly state this.

POST-PUBLICATION CORRECTION REQUESTS AND RETRACTIONS POLICY

All post-publication correction requests are subject to editorial review. The Editorial Board evaluates the necessity and appropriateness of corrections based on the nature of the error, its impact on the article, and the supporting evidence. If approved, the correction will be made in the journal’s archive. The journal follows the COPE guidelines.

Article Withdrawal (Pre-Publication)

Withdrawal applies only to articles in press, which are early versions of articles that may contain errors, accidental duplicate submissions, or ethical violations (e.g., multiple submissions, fraudulent data, or plagiarism). Withdrawn articles will have their HTML and PDF content removed, replaced by a statement indicating the withdrawal and linking to the journal’s withdrawal policy.

Article Retraction (Post-Publication)

Retractions are issued for serious ethical violations, such as plagiarism, data fabrication, authorship fraud, or publication without co-author consent. Retraction notices include:

• A formal retraction note titled “Retraction: [Article Title],” published in a subsequent issue.
• A watermark on the PDF of the original article, marking it as "Retracted."
• A removal of the HTML version, ensuring transparency in corrections while preserving academic integrity.

Article Removal (Legal & Safety Concerns)

In rare cases, an article may need to be permanently removed from the journal’s online database due to legal issues, court orders, defamation, or significant health risks. While the metadata (title and authors) will be retained, the article content will be replaced with a legal notice explaining the removal.

Article Replacement

If an article poses a serious health risk, authors may request a replacement with a corrected version. In such cases, a retraction notice will be published with a link to the revised article, ensuring a transparent record of updates.

Self-Archiving Policy

Authors are permitted to self-archive their published work on institutional or personal websites, as well as in open-access repositories. When sharing their articles, they must appropriately cite the original publication and include the DOI number. Additionally, authors are encouraged to provide a link to the publisher’s official website, ensuring the authenticity and integrity of the scientific record. The version published on the publisher’s website is considered the definitive version of record.

DISCLAIMER

The views and opinions expressed in published manuscripts belong solely to the author(s) and do not necessarily reflect those of the editors, editorial board, or publisher. The editors, editorial board, and publisher are not responsible for the content of published manuscripts and do not endorse the views expressed within them.

Authors are fully responsible for the accuracy and integrity of their work. While the journal serves as a platform for disseminating research to the scientific community, it does not guarantee the validity of the content.