AUTHOR GUIDELINES:

Manuscripts should be prepared by using Manuscript Template.
Manuscripts should be fully arranged upon Journal’s Author Guidelines in order to be eligible for peer review process.
Manuscripts should be uploaded in .doc or docx. format in the Dergipark System

1. Type of Manuscript
Type of manuscript should be written top right corner of Turkish and English titles in Manuscript Template.
Examples of manuscript types in the Journal may be as follows: Research Article, Review Article, Letter to the Editor, Book Review etc.

2. Turkish and English Titles of Manuscript
Main title of manuscript should be left aligned and also use Times New Roman font, 18 punto font size, in bold, 1,15 line space and first letters should be in capital.
Turkish title of manuscript should be left aligned and also use Times New Roman font 14 punto font size, in thick, italic, 1.15 line space and first letters are in capital.
If manuscript is a part of a presentation, thesis or project or if it is produced/reproduced from these studies, it should be acknowledged with a footnote in the top right of main title with a symbol * and relevant explanations should be written here. Explanations in the footnotes should be justified aligned in Times New Roman 9 punto font size.
There is no word limit for Turkish and English titles; however, titles should be focused on the subject, short and concise as possible.

3. Name-Surname and Other Information About Authors
After manuscript titles and manuscript type, name and surname of the authors should be written left aligned. All letters should be in capital. Names and surnames should be written in Times New Roman 10 punto font size. Next to the name and surnames, ORCID information should be written. Under the names and surname, other information about the authors should be written as follows: “Title, Institution or University, Faculty, Department, City, Country”. These should be in Times New Roman 10 punto font size. “Correspondent Author” and author’s e-mail should be written in the footnote after the correspondent’s surname with a footnote symbol * as in the Manuscript Template.

4. Abstract, Keywords and JEL Codes
After the authors’ information abstract should be written before the main text. Abstract of the manuscript should present the aim, method and findings of the manuscript, single paragraph if possible, between 100 and 200 words, and should be prepared in English. “ABSTRACT” should be justified, in Times New Roman 10 punto font size with a 6 pt line spacing before and after. Also “ABSTRACT” word should be in bold.
Keywords should be written right under the Abstract. Three to five keywords that summarize the field of the study should be written. Under the Keywords, JEL Codes from https://www.aeaweb.org/econlit/jelCodes.php should be written. “Keywords” and “JEL Classification” should be in bold, justified, in Times New Roman 10 punto font size with a 6 pt line spacing.

5. Headings
Main text should be started with Introduction section and should have appropriate headings. All main and sub headings should be numbered.
First Level Headings (Main Headings): No indent, Times New Roman 11 punto font size, bold and flat, all letters should be written in capital. Line space: 1,15, Before: 30 pt, After: 18 pt. Under the first level heading, first paragraph should be written without an indent. Other paragraphs should be written with a 0.50 cm indent from left.

Second Level Headings: No indent, Times New Roman 11 punto font size, bold and flat, first letters should be written in capital. Line space: 1,15, Before: 18 pt, After: 18 pt. Under the second level heading, first paragraph should be written without an indent. Other paragraphs should be written with a 0.50 cm indent from left.

Third Level Headings: No indent, Times New Roman 11 punto font size, bold and flat, only first letter of the first word should be written in capital and italic. Line space: 1,15, Before: 18 pt, After: 18 pt. Under the third level heading, first paragraph should be written without an indent. Other paragraphs should be written with a 0.50 cm indent from left.

Fourth Level Headings: 0,50 cm indent from left, Times New Roman 11 punto font size, bold and flat, only first letter should be in capital. Line space: 1,15, Before: 6 pt, After: 6 pt. At the end of the fourth level heading, a “comma” should be placed and first paragraph should be written after this comma. Other paragraphs should be written with a 0.50 cm indent from left.

Fifth Level Headings: 0,50 cm indent from left, Times New Roman 11 punto font size, bold and flat, only first letters should be in capital and italic. Line space: 1, Before: 6 pt, After: 6 pt. At the end of the fifth level heading, a “comma” should be placed and first paragraph should be written after this comma. Other paragraphs should be written with a 0.50 cm indent from left.

6. Main Text
Manuscripts should not exceed 10.000 words including footnotes and references. Papers should be in A4 size, MS Office Word document, margin text from the left and right are 2.5 cm, the margin text from the top and bottom are 2.5 cm, Gutter: Left, 1.15 line spacing, justified and paragraph spacing, before and after: 6 pt. Times New Roman in 11 punto size should be used in the manuscript. No syllables should be used. Words should be single spaced. Punctuation marks should stay next to the word right before it. There should be one letter space after these marks. First paragraph after each title there should be no first line indent; however, there should be 0.50 cm indent after the following parapraghs. Do not skip a line between paragraphs. Manuscripts should be grammarly correct, clear and have a plain expression. While preparing manuscript, authors should use relevant scientific methods, and subject, aim, scope and other information of the study should be written in a qualified way.

7. Figures, Tables, Graphs, Pictures and Fotographs
Figures, tables, graphs, pictures and photographs should be fit into the specified margins and on one page. These should be numbered and prepared in Times New Roman 10 punto font size, bold. If these are not fit into the specified margins, then they may be in 8 or 9 punto font size.
Numbers and headings should be written on the figures, tables, graphs, pictures and photographs. “Table 1” should be left aligned, 1.15 line spacing (before: 24 pt, after: 6 pt), table heading should be under “Table 1” (left aligned, 1.15 line spacing, before: 6 pt, after: 6 pt and italic. 
If necessary, “Note.” should be used for references, author comments and other information right under these as shown in the Manuscript Template. If there is a reference here, then these should be written in the REFERENCES section. For the directly quoted ones copyright information should be stated and authors should have a permission of the rights owner’s for using these. For tables, “Note.” Should include additional information such as descriptions for abbreviations, explanation for p-values in statistical papers and copyright information. Using “Note.” for every figures, tables, graphs, pictures and photographs is not obligatory.
Tables should not be presented as a picture, they should be presented as an editable text. Pictures and photographs should be sent in an acceptable format (like JPEG, PDF or MS Office Document) and also in the appropriate resolution.
Numeral, Number and Equations
Arabic numbers should be used. If it is fit to the common terminology, then Roman numerals can be used. For example, in statistics Type II error should not be written as Type 2 error.
Numerals between 1 and 9 should be written as text. For example, five pillars of Islam, twelve apostles. Except this, under all circumstances numbers should be written mathematically.
For English manuscripts, zero (0) should be written at the beginning of the decimals and all decimals should be separated with a dot. “Comma” should be used to separate sequences of three or more digits. For example 1,000.
Braces, brackets, and parantheses should be used in the order. Derivation of the equations should be presented in a separate page for peer review if they are not written clearly in the manuscript.

8. In-Text Citations
Footnotes should not be used for citations. Citations should be given in paranthesis within the text as internal notes, including surname of the author, publication year and page number (Okay, 1990: 28). Alternatively, they include surname of the author and publication year (Okay, 1990). However, in block quotations (which contains 40 words or more) page number should be given. Also, start a block quotation on a new line and indent the whole block from left and right margin as in the Manuscript Template. See also APA 7 for details.
While citing for more than one references, papers should be presented in the same parenthesis and in a chronological order and separeted with semicolons (Sancak, 1991: 22; Hancı, 1998: 145; Engin, 2015: 254). While citing the same paper of auhtor or institute published in the same year, citations should be like: (Şahin, 2001a: 18-25), (Şahin, 2001b: 78-79) or (Şahin, 2001a: 18-25; 2001b: 78-79).
If a paper has two authors, separate their names with an ampersand “&” in a parenthetical citation or “and” in a narrative citation (Tank & Farrel, 2021: 4). If there are two or more authors, only include the first author’s last name followed by “et al” (Detzen et al., 2021).
If the authors’ surnames are the same and they publish in the same year, then their first letter of their names should be written (Demir, A. 2003: 46), (Demir, H. 2003: 27).
If a source is missing the publication date, the citation should include “n.d.” for “no date”.

9. References
All citations in the manuscript should be covered in the References. References should be put in alphabetical order by surname. Surnames should be left aligned and first letters should be in capital. Next lines should be 1 cm indented. Page numbers should be stated for the papers in journals and reviews.
The Journal has adopted APA (American Psychological Association) 7th Edition citation system by year 2021. Manuscripts to be sent to the Journal should be based on the reference rules.
For APA 7, see also citation and reference examples in the 10th chapter of Publication Manual of the American Psychological Association [APA 7th Edition] that was published by American Psychological Association in 2020 or see also citation and reference rules and examples in https://apastyle.apa.org/style-grammar-guidelines/references/examples#journal

Some examples for APA 7 citation and reference rules are as follows:

1. Journal article with a DOI

Schantl, F. S., & Wagenhofer, A. (2020). Deterrence of financial misreporting when public and private enforcement strategically interact. Journal of Accounting and Economics, 70(1), 1-24. https://doi.org/10.1016/j.jacceco.2020.101311

Parenthetical citation: (Schantl & Christiansen, 2020) veya (Schantl & Christiansen, 2020: 5)
Narrative citation: Schantl & Christiansen (2020)

2. Journal article without a DOI

Tektüfekçi, F. ve Kutay, N. (2021). Japonya’daki proaktif düzenleme olan Japon Sarbanes Oxley Yasası üzerine bütüncül bir yaklaşım. Ida Academia Muhasebe ve Maliye Dergisi, 4(1), 1-19.

Parenthetical citation: (Tektüfekçi ve Kutay, 2021) veya (Tektüfekçi ve Kutay, 2021: 5)
Narrative citation: Tektüfekçi ve Kutay (2021)

Ahmann, E., Tuttle, L. J., Saviet, M., & Wright, S. D. (2018). A descriptive review of ADHD coaching research: Implications for college students. Journal of Postsecondary Education and Disability, 31(1), 17-39.

Parenthetical citation: (Ahmann et al., 2018)
Narrative citation: Ahmann et al. (2018)

3. Journal article from print version
McBride, K., & Verma, S. (2021). Exploring accounting history and accounting in history. The British Accounting Review.

Parenthetical citation: (McBride & Verda., 2018)
Narrative citation: McBride & Verda (2018)

4. Newspaper article

Guarino, B. (2017, December 4). How will humanity react to alien life? Psychologists have some predictions. The Washington Post. https://www.washingtonpost.com/news/speaking-of-scinece/wp/2017/12/04/how-will-humanity-react-to-alien-life-psychologists-have-some-predictions

Parenthetical citation: (Guariono, 2017)
Narrative citation: Guarino (2018)

5. Blog post

Klymkowsky, M. (2018, September 15). Can we talk scientifically about free will? Sci-Ed. https://blogs.plos.org/scied/2018/09/15/can-we-talk-scientifically-about-free-will/

Parenthetical citation: (Klymkowsky, 2017)
Narrative citation: Klymkowsky (2018)

6. Authored book with a DOI

Brown, L. S. (2018). Feminist therapy (2nd ed.). American Psychological Association, https://doi.org/10.1037/0000092-000

Parenthetical citation: (Brown, 2017) veya (Brown, 2017: 20)
Narrative citation: Brown (2018)

7. Authored book without a DOI

Bozkurt, N. (1999). Muhasebe denetimi (2. Baskı). Alfa Yayınları.

Parenthetical citation: (Bozkurt, 1999) veya (Bozkurt, 1999: 48)
Narrative citation: Bozkurt (1999)

8. DOI numarasız editörlü kitapta bölüm

Erdoğan, N. (2006). Yabancı Kaynaklar. Yılmaz Benligiray (Ed.), Muhasebe Uygulamaları (1. Baskı, ss. 97-110). Anadolu Üniversitesi.

Parenthetical citation: (Erdoğan, 2006) veya (Erdoğan, 2006: 20)
Narrative citation: Erdoğan (2006)

Hacker Hughes, J. (Ed.). (2017). Military veteran psychological health and social care: Comtemporary approaches. Routledge.

Parenthetical citation: (Hacker Hughes, 2017) veya (Hacker Hughes, 2017: 20)
Narrative citation: Hacker Hughes (2018)

9. Dictionary, thesaurus, or encyclopedia

Merriam-Webster. (n.d.) Self-report. In Merriam-Webster.com dictionary. Retrieved July 12,2019, from https://www.merriam-webster.com/dictionary/self-report

Parenthetical citation: (Merriam-Webster, n.d.)
Narrative citation: Merriam-Webster (n.d.)

10. Conference sessions and symposium contribution etc.

Fistek, A., Jester, E. & Sonneberg, K. (2017, July, 12-15). Everybody’s got a little music in them: Using music therapy to connect, engage, and motivate [Conference session]. Auism Society National Conference, Milwaukee, WI, United States. https://asa.confex.com/asa/2017/webprogramarchives/Session9517.html

Parenthetical citation: (Fistek et al., 2017)
Narrative citation: Fistek et al. (2017)

TÜRMOB. (2010). 2. Muhasebe Etik Kongresi “Yaşamda ve Meslekte Etik”. https://www.turmob.org.tr/ekutuphane/download/acfe55f7-a913-4583-ac91-35210c617ed4

Parenthetical citation: (TÜRMOB, 2010)
Narrative citation: TÜRMOB (2010)

De Boer, & LaFavor, T. (2018, April, 26-29). The art and significance of successfully identifying resilient individuals: A person-focused approach. In A. M. Schmidt & A. Kryvanos (Chairs), Perspectives on resilience: Conceptualization, measurement, and enchancement [Symposium]. Western Psychological Association 98th Annual Convention, Portland, OR, United States.

Parenthetical citation: (De Boer & LaFavor, 2010)
Narrative citation: De Boer and LaFavor (2010)

Towers-Clark, J. (2017, 6-10 Aralık). Meslek mensuplarının geliştirilmesinde inovasyon. N. Cömert (Oturum Başkanı), Dünyada Muhasebe Denetiminin Geleceği: Teknoloji ve İnovasyon Muhasebe Denetimini Nasıl Yeniden Şekillendiriyor? [Sempozyum]. XII. Uluslararası Muhasebe Denetimi Sempozyumu, Antalya, Türkiye.

Parenthetical citation: (Towers-Clark, 2017)
Narrative citation: Towers-Clark (2017)

11. Dissertations and thesis

Unpublished dissertations and thesis:
Harris, L. (2014). Instructional leadership perceptions and practices of elementary school leaders (Unpublished doctoral dissertation). University of Virginia.

Parenthetical citation: (Harris, 2014)
Narrative citation: Harris (2014)

Dissertations and thesis from a database:
Ayalp, G. E. (2019). Türkiye’de ve Dünya’da yaşanan muhasebe skandalları, yapılan düzenlemeler, usulsüzlük yapan şirket ve bankaların incelenmesi. (Tez No: 540868) (Yüksek Lisans Tezi, Başkent Üniversitesi). Yükseköğretim Kurulu Ulusal Tez Merkezi.

Please see also the following link for detailed examples:
https://apastyle.apa.org/style-grammar-guidelines/references/examples#journal