The aim of Denetişim Journal, which is published with the vision of being a reference source in its field within the framework of national and international classification;

is to contribute to the establishment and institutionalization of good governance principles such as transparency, accountability, participation, predictability in public administration by supporting the development of the audit function with all its arguments.

Within the framework of this purpose, Denetişim aims to open new horizons for its stakeholders, especially on issues related to internal audit in the public sector, to bring important issues concerning the internal audit/auditing profession to the agenda, to contribute to continuous professional development by examining the perspectives of professionals and academicians together, and to prepare the ground for producing outputs that will add value to the public administration of our country.

The scope of Denetişim Journal, which is included in the Social and Human Sciences Database of ULAKBIM TR Index;


-Postmodern Management Models

- Management by Objectives

- Change Engineering

- Learning Organizations

- Total Quality Management

- Kaizen (Continuous Improvement)

- Performance Management

- Governance

- Strategic Management

-New Public Management

- Internal Control

- Internal Audit

-Risk Management

-Corporate Management


-Types and Methodologies of Auditing

- Performance Auditing

- Information Technolo


-Strategic Planning

-Performance Based Budgeting

-Accrual Based Accounting

-Government Accounting

-Restructuring of Public Administration

-External Audit

-Basic Principles of Public Financial Management

-Human Resources Management

-Basic Principles of Human Resources Management

-Performance Evaluation Methods

-Vs.



are articles, essays, research, translations, introductions, application examples, case studies, etc. within the scope of the following Gel codes.


Gel codes:

Source: (https://www.aeaweb.org/econlit/jelCodes.php?view=jel#M)

G3

Corporate Finance and Governance

G30 General

G34

Mergers - Acquisitions - Restructuring - Corporate Governance

G38

Government Policy and Regulation

H. Public Economics

H00

General

H1

Structure and Scope of Government

H10

General

H11

Structure, Scope, and Performance of Government

H12

Crisis Management

H13

Economics of Eminent Domain - Expropriation - Nationalization

H19 xml-ph Business Administration and Business Economics - Marketing

- Accounting - Personnel Economics

M4

Accounting and Auditing

O3

Innovation - Research and Development - Technological Change - Intellectual Property Rights

 DENETİŞİM JOURNAL

WRITING GUIDELINES and EVALUATION PRINCIPLES

A - GENERAL PRINCIPLES

1. Denetişim Journal, the publication organ of the Public Internal Auditors Association (KİDDER), is a peer-reviewed scientific journal published biannually. It operates within the TÜBİTAK ULAKBİM criteria and aims to contribute to the development of the audit/internal audit system in social sciences and public administration, as well as to the establishment of good governance principles. The publication language is Turkish. (Articles written in English may also be published.)
2. Submitted articles must be relevant to the journal's scope. Articles written on topics directly related to internal audit, such as internal control, risk management, governance, process management, performance management, etc., are prioritized for publication.
3. Submitted articles must not have been previously published in full text in any other publication or submitted for publication elsewhere. Studies previously presented at national or international congresses or symposiums and whose abstract has been printed can be submitted by stating these characteristics. Authors are advised to review the documents regarding our Journal's scope and policy, as well as the rules of publication ethics, before submitting their articles.
4. Submitted articles undergo a preliminary evaluation and plagiarism check by the editor, after which they are submitted to the evaluation of one Editorial Board member and two independent referees. A double-blind review system is applied in our journal. After the completion of the referee evaluation process, the articles are taken into the publication process according to the order determined by the Editorial Board. The author(s) are informed about the works that are not deemed suitable for publication as a result of the evaluation.
5. All rights of accepted articles belong to Denetişim Journal. Quotations can be made from the articles published in our journal by citing "Denetişim Journal" as the source. The authors are responsible for the content of the articles, and the advertisers are responsible for the content of the advertisements.
6. It is essential that the articles comply with research and publication ethics rules, and COPE (Committee On Publication Ethics) standards are considered in this regard.
7. Simple spelling and typesetting errors in articles accepted for publication may be corrected ex officio by the Editorial Board without being sent to the author.
8. A copyright fee may be paid for each published article. The amount of the copyright fee to be paid is determined by the Editorial Board, taking into account the type and scientific originality and research intensity of the published article. The copyright fee is paid after the publication of the article.
9. Articles should be submitted electronically in Word file format to "[e-posta adresi kaldırıldı]". The e-mail text should include the author's name and title, full address, telephone number, e-mail address, and the T.C. identification number and bank account number required for the payment of the copyright fee.
10. More than one single-authored work by the same author cannot be published in the same issue.

**B - WRITING GUIDELINES**

1. Submitted articles;

* Must be in Turkish. Articles written in English may also be published.
* Excluding the abstract, should be no less than 4000 words and no more than 8000 words.
* Must be written in "Times New Roman" font, 10 point size, single line spacing (1.0), and justified.
* Must be written with "Normal" page setup, 3 cm top and bottom margins, 2 cm right and left margins, without a gutter, and with a 1 cm first-line indent.
* Must comply with the rules of scientific article writing and the spelling and grammar rules determined by the Turkish Language Association (TDK).

2. The article should consist of a Turkish and English title, Turkish and English abstracts, keywords indicating the main topics discussed in the article, introduction, development, conclusion sections summarizing the evaluation and recommendations related to the topic. The relevant sections should be organized as follows:

* **TITLE and Author Name:** The article title should reflect the content of the article and should not exceed 10 words, in 14-point size, all uppercase and bold, and centered on the page. One line below this title, the English article title should also be written in the same format but in italics and in parentheses. The name(s) of the author(s) should be written one line below the English title, right-aligned, italicized, 11-point size, and bold. The first letter of the author's first name should be capitalized, and the subsequent letters should be lowercase, while all letters of the surname should be uppercase. An asterisk (\*) should be placed after the surname, and after this symbol is indicated as a footnote at the bottom of the first page, the title(s) of the author(s), the institution(s) they work for, Orcid numbers, and e-mail addresses should be written in 10-point size, separated by commas.

* **ABSTRACT:** In this section, the topic discussed in the article, along with the suggestions and conclusions, should be summarized in Turkish in no more than 250 words. The Turkish abstract should be written in 9-point size and bold, justified.

* **Keywords:** This section should include keywords that indicate the main topics discussed in the article. There should be no fewer than 3 and no more than 5 keywords.

* **JEL Codes:** This section should include the JEL codes related to the topics discussed in the article.

* The English versions of the ABSTRACT, Keywords, and JEL Classification should appear in the same order, without any difference in meaning, with the same formatting features but in italics.

* **1. INTRODUCTION:** The introduction section should include the subject of the article, a brief background on the subject, the aim of the article, and the topics and method used.

* **2. EXPLANATION, DISCUSSION, AND EVALUATIONS:** This section should include an analysis of the current situation related to the subject of the article, and if possible, by including national and international practices and standards and developments in this field, it should address the deficiencies and areas for improvement of the current situation and develop concrete proposals for this purpose.

* **3. CONCLUSION:** The topic discussed in the article should be addressed very concisely in this section, and the evaluations and recommendations should be summarized.

3. Appendices, Tables, and Figures should be indicated according to the following rules:

* The titles of tables, figures, graphs, and pictures should be written centered above the objects, in "Times New Roman" font, 10-point size, with the first letter of each word capitalized, and single line spacing, not exceeding the boundaries of these objects. If these objects are used by citation, the cited source should be written centered immediately below the object, in "Times New Roman" font, 10-point size, and single line spacing, not exceeding the boundaries of this object. This should also be explicitly stated in the References section.
* Appendices should be given before the References. References to these within the text should be made as follows: (Appendix 1: Table of the Number of Internal Auditors by Institution), (Appendix 2: Figure xx), or (Appendix 3: yyy Graph).

4. Footnotes and references should be indicated. Footnotes should be given at the bottom of the page, and references should be included in parentheses within the text and in the References section at the end of the text. Footnotes and References should comply with the following rules:

* References should be written in "Times New Roman" font, 10-point size, using the in-text citation method (APA style), and should be included in the References section at the end of the article.
* In the References section, authors' surnames should be written first, with the first letter capitalized and the rest lowercase, followed by the initials of their first names in uppercase. Sources not cited in the text should not be included.
* In the References section, the sources used should be listed alphabetically according to the author's surname, regardless of the source type.
* If the author's name is not available for sources used from the internet, these sources should be written under the heading "Internet Resources" after the sources with known authors, considering the chronological order of access dates.

Examples that can be used for citations from various sources are provided below and in the attached article template.

**References**

**Book:**
İnalcık, H. (2017). *Osmanlı imparatorluğu klasik çağ (1300-1600)* (24th ed.). İstanbul: Yapı Kredi Yayınları.

Kepekçi C. (1998). *Bağımsız denetim* (3rd ed.). Ankara: Siyasal Yayınevi.

**Translated Book:**
Müftüler M. (2001). *Türkiye ve AB: Soğuk savaş sonrası ilişkiler* (C. Coşar, Trans.). İstanbul: Astra Yayınları.

**Article/Paper:**
Okur, M. (2018). Makale örneği. *Denetişim Dergisi*, *1*(12), 37-38.

Yazar A., Çizer V., & Okur M. (2018, February 20). İnternetten alınan yazarlı yazı: Yazım kuralları ve değerlendirme esasları. *Kidder*. Retrieved from [http://www.kidder.org.tr/?page\_id=112](http://www.kidder.org.tr/?page_id=112)

**Presentation/Thesis:**
Çizer, V. (2015). Konferans Bildirisi Örneği. *İç denetim konferansı* (pp. 4-45). Ankara: KİDDER Yayınları.

Tezci, J. (2016). *İç denetimin gelişimi* (Unpublished doctoral dissertation). Ankara Üniversitesi, Ankara.

Click here for an example of an article written in accordance with the above writing rules: Denetişim Makale Şablonu

**C - ARTICLE EVALUATION PRINCIPLES**

1. The evaluation process for articles submitted to the journal is as follows:

* Articles submitted to the journal are first evaluated by the Editorial Board in terms of plagiarism check, subject, format, content, and ethical rules.
* Those that receive a positive opinion with the Article Evaluation Form (MDF) from the Editorial Board are submitted to the evaluation of two independent referees determined by the editor. Referees are not informed about the author(s) of the submitted article, and the author(s) are not informed about the identities of the referees evaluating the article.
* Articles and papers that receive a negative opinion in the evaluation made by the Editorial Board are not sent to independent referees and are returned to the author(s) with information (and a request for correction if deemed necessary).
* Referees express their opinions by preparing a Referee Evaluation Report (HDR) regarding the publication, non-publication, or revision of the articles as a result of their evaluations within the framework of the criteria determined by the Editorial Board. These opinions are forwarded to the editor along with the articles. Referee reports are confidential and are kept for five years.
* If there is a difference of opinion between the referee evaluation reports, the article or papers are sent to a third Editorial Board member referee and are subjected to a final evaluation, and then forwarded to the editor for evaluation together with the opinions of all three referees. The Responsible Managing Editor makes the final decision on the publication, revision, or non-publication of the articles in line with the incoming referee evaluation reports. Articles that do not receive a positive opinion from at least 2 referees are not published.
* Articles that are deemed to require revision as a result of the evaluations are sent to the author(s) with the revision suggestions and are requested to be revised and resubmitted within 15 business days. Authors are obliged to take into account the criticisms and suggestions of the referees regarding the article they submitted if revisions are requested by the referees. Articles that are not revised or whose revised versions are not deemed sufficient by the Editorial Board are not published; the author(s) are informed and the articles are returned. The Editorial Board may request the data set, computer code, etc., used by the author(s) when deemed necessary.

2. The Editorial Board decides on the action to be taken in cases requiring correction regarding formatting rules not included in these principles.

Denetişim Journal Editorial Board

PUBLICATION ETHICS PRINCIPLES

Denetişim Journal applies the principles and rules it has determined by basing them on the ethical rules specified in the guidelines and policies* published by the Committee on Publication Ethics (COPE) with the aim of ensuring the highest level of academic and ethical standards, and in the ‘Directive on Scientific Research and Publication Ethics of Higher Education Institutions’* issued by the Council of Higher Education.

All works submitted to the journal are initially evaluated by the Editorial Board for their compliance with the journal's purpose, principles, and standards. In this evaluation, situations such as plagiarism, duplication, fake authorship/denied authorship, research/data fabrication, salami slicing, piecemeal publication, copyright infringement, and undisclosed conflict of interest are considered unethical behaviors.

Works submitted to more than one journal simultaneously and works that violate legal and academic criteria such as copyright and/or plagiarism are not taken into evaluation; the process of those found to have a violation at any stage of evaluation is immediately stopped and returned to the author(s). In the event of a conflict of interest, the evaluation process of the article is suspended until the ambiguity is resolved.

Symposium papers can be published provided that the place, meeting, and date of presentation are recorded and that they have not been published elsewhere. However, the responsibility for any problems that may arise from this publication activity belongs to the author.

A "double-blind peer review" evaluation process is applied to the works submitted to the journal. A work with two positive referee reports is entitled to be published. If the referee evaluations contradict each other or are found to be insufficient, an additional referee evaluation may be requested.

All articles that do not comply with the accepted ethical rules are removed from publication. This includes articles with possible irregularities or inappropriateness detected after publication. Denetişim acts responsibly in publishing content in the nature of correction, retraction, etc.

Denetişim defends and upholds freedom of expression under all circumstances. Denetişim considers all kinds of racist, sexist, discriminatory, etc., content as hate speech and reserves the right to reject articles with such content without initiating the process.

Considering the importance of confidentiality in the scientific publishing process, Denetişim only shares private information about authors, field editors, and referees to prevent and respond to suspected research misconduct.

The publication processes applied in Denetişim Journal aim to form the basis for the impartial and respectable development and distribution of information. It is considered important that all stakeholders in the writing and publication process (authors, readers and researchers, publisher, referees, and editors) comply with the rules regarding ethical principles.

**ETHICAL RULES AND RESPONSIBILITIES**

Authors submitting articles to the journal, referees making evaluations, and editors accept these rules and responsibilities by committing to comply with the following ethical rules.

**Ethical Responsibilities of the Publisher**

Denetişim Journal;

* Does not charge any fees from the authors in any way.
* Is responsible for the decision to publish an article submitted for publication based on referee evaluations, the journal's editorial board policies, and taking legal measures against plagiarism, defamation, and copyright infringement. In this context, it requests documents such as permission and consent forms from the authors when deemed necessary.
* Receives the copyright transfer of articles by filling out and signing the form provided on the Journal's website or Dergipark.
* The works submitted to the journal are evaluated by the Editorial Board together with the Plagiarism Report (Turnitin). Works with an acceptable similarity rate according to TR Index criteria are accepted into the referee evaluation process.
* In accordance with TR Index criteria, it ensures that information regarding the permission (name of the board, date, and number) is included in the method section of the article and also on the first/last page of the article for studies that require Ethics Committee approval and/or legal/special permission.
* Takes care to protect the ownership and copyright of every published article and to keep a record of every copy. It ensures that copyright regulations are complied with for the intellectual and artistic works used in the articles.
* Undertakes to protect the confidentiality of communication to the widest extent possible. It conducts initial inquiries before sharing information in suspicious cases.
* Provides authors with the right to object with their justifications to the corrections requested by the Editorial Board or referees regarding their articles, and the opportunity to revise their rejected works within the framework of evaluation reports and resubmit them to the journal.

**Ethical Duties and Responsibilities of Editors**

Editors;

1. Should prioritize academic concerns and criteria when accepting articles and should accept articles that will contribute to the relevant fields specified in the Journal's policy into the evaluation process.
2. Have full responsibility and authority to accept or reject an article. However, they should not have any conflict of interest/relationship with accepted or rejected articles.
3. It is the duty of the editors to ensure that the preliminary review, refereeing, editing, and publication processes of the articles submitted to the journal are completed in a timely and healthy manner.
4. Should evaluate all articles fairly, based on the intellectual content of the article, without regard to the author's gender, race, ethnicity, religion, nationality, or political values. If they observe any conflict of interest regarding the articles, they should disclose it.
5. It is the responsibility of the editors to keep the names of the referees and authors mutually confidential and to keep other information about the articles confidential.
6. Should make the necessary effort to prevent plagiarism by conducting plagiarism checks on articles submitted for publication and thus prevent academic dishonesty.
7. In cases where authors object to referee reports by stating their scientific justifications and reasons, they should examine the work and the reports.
8. Should not include individuals who have not contributed to the journal as members of the editorial board or assistant editors.

**Ethical Rules and Responsibilities for Authors**

Authors;

1. Declare that they have read and accepted the journal's publication, writing, and ethical principles, and that the articles to be submitted will be prepared in accordance with the "writing guidelines,"
2. Declare that the submitted articles, those under evaluation, or those published have not been submitted to another journal, are not under evaluation, and have not been published elsewhere,
3. Declare that the article is original, does not contain plagiarism (although a plagiarism check will be carried out by the Journal, the consequences of plagiarism, which is academic dishonesty, will be entirely directed at the author), does not violate the intellectual property rights of another person or institution,
4. Declare that the order of authors is arranged according to the contribution order to the article, that all authors have been ensured to have contributed to the study, and that all authors are considered to have equal responsibility for the article,
5. Declare that all individuals who do not meet the sufficient criteria for authorship but have contributed to the study (individuals who only provided technical support, helped with writing, or only provided general support, and those who provided financial and material support) will be mentioned in the "acknowledgments / additional information" section,
6. Declare that the article is of a quality that will contribute to scientific and academic fields, that including false data, manipulating, deleting, or omitting difficult-to-interpret processes on data and materials, and distorting findings are breaches of trust,
7. Declare that if any permission is required, all permissions have been obtained and clearly stated both within the article and uploaded as an attachment during the article submission phase,
8. Declare clearly if the article is derived from a thesis, presentation, or paper,
9. Declare that the Journal will be informed in case of a conflict of interest,
10. Declare that the content will be presented in detail so that the article can contribute to the literature and be cited by other authors,
11. Agree to wait for the Editorial Board to complete the article evaluation process and to transfer all rights of the works decided to be published to the Journal during the publication process,
12. Declare that the raw or processed data used in the article will be submitted to the Editorial Board if requested,
13. Declare that they will provide references for all citations used in the article and that the cited sources are from acceptable, reliable, and recognized sources,
14. Declare correctly and clearly the funding sources used in the article, if any,
15. Agree and undertake to immediately notify the Editor if they notice any errors after submitting the manuscript and to make the requested corrections in the Editorial Board and referee reports in a timely manner.

**Ethical Responsibilities of Referees**

Referees;

1. Should evaluate all articles fairly, based on the intellectual content of the article, without regard to the author's gender, race, ethnicity, religion, nationality, or political values.
2. Should make their evaluations objectively, moderately, and constructively, avoiding hostile or provocative language and refraining from accusatory or condescending personal comments.
3. Evaluate the articles within the given time frame, considering that they possess the necessary expertise to evaluate the articles correctly. (In cases where they do not have the required expertise, cannot comply with the confidentiality of blind peer review, and cannot keep the details about the article confidential, they should not accept the refereeing and should notify the Journal within the appropriate time.) They should not object to the appointment of another referee by the Editor if these conditions are not met.
4. Should only evaluate the accuracy of the content and its compliance with academic criteria. The fact that the opinions presented in the article differ from the referee's opinions should not affect the evaluation.
5. Should avoid superficial and vague expressions in evaluation reports. In negative evaluations, the missing and flawed aspects on which the result is based should be clearly indicated.
6. Should notify the Editor if they observe a conflict of interest during the review process.
7. Should keep all information related to the article confidential.
8. Cannot use the information they obtain during the evaluation process for their own or others' or other organizations' advantage, or to disadvantage or discredit others.
9. Should notify the Editor if there is any information that may lead to the rejection of the article.
10. Acknowledge that the final decision is under the authority of the Editorial Board.
11. Make evaluations with the awareness that they are the most fundamental determinants of the academic quality of the article to be published in the journal and with the responsibility of increasing academic quality.
12. Undertake to inform the Editor in case of detection of a serious similarity of the article with another source or its publication in another medium.

**Ethical Rules Regarding Research**

1. In accordance with the articles of TR Index criteria regarding ethical rules, it must be stated in the articles to be published in our Journal whether ethics committee approval and/or legal/special permission is required. If it is necessary to obtain these permissions, it should be clearly presented from which institution, on what date, and with which decision or number the permission was obtained.
2. Studies requiring ethics committee approval are as follows:
* All kinds of research conducted with qualitative or quantitative approaches that require data collection from participants using survey, interview, focus group study, observation, experiment, and interview techniques.
* The use of humans and animals (including materials/data) for experimental or other scientific purposes.
* Clinical studies conducted on humans.
* Studies conducted on animals.
* Retrospective studies in accordance with the Personal Data Protection Law.
3. Retrospective ethics committee approval is not required for studies that used research data before 2020, were produced from master's/doctoral studies (must be stated in the article), were submitted for publication to the journal in the previous year, were accepted but not yet published.
4. The principles of integrity, quality, and transparency should be ensured in the design, review of the design, and conduct of the research.
5. The research team and participants should be fully informed about the purpose, methods, and foreseen possible uses of the research; the requirements of participation in the research; and the risks involved, if any.
6. The confidentiality of the information provided by the research participants and the anonymity of the respondents should be ensured. The research should be designed in a way that protects the autonomy and dignity of the research participants.
7. Research participants should participate in the research voluntarily and should not be under any coercion.
8. Harm to participants should be avoided. The research should be planned in a way that does not put participants at risk.
9. Clarity and transparency should be maintained regarding research independence; conflicts of interest, if any, should be stated.
10. In experimental studies, the written informed consent of the participants who decide to participate in the research should be obtained. The consent of the legal guardian of children, those under guardianship, or those with confirmed mental illness should be obtained.
11. If the study is to be conducted in any institution or organization, approval should be obtained from this institution or organization to conduct the study.
12. In studies involving human elements, it must be stated in the "method" section that "informed consent" was obtained from the participants and that ethics committee approval was obtained from the institution where the study was conducted.

\*The principles of COPE (Code Of Conduct And Best Practıce Guıdelınes For Journal Edıtors) can be accessed at "[https://publicationethics.org/files/Code\_of\_conduct\_for\_journal\_editors\_Mar11.pdf](https://publicationethics.org/files/Code_of_conduct_for_journal_editors_Mar11.pdf)";

\*\*The Directive on Scientific Research and Publication Ethics of Higher Education Institutions can be accessed at "[https://www.yok.gov.tr/Sayfalar/Kurumsal/mevzuat/bilimsel-arastirma-ve-etik-yonetmeligi.aspx](https://www.yok.gov.tr/Sayfalar/Kurumsal/mevzuat/bilimsel-arastirma-ve-etik-yonetmeligi.aspx)".

DENETİŞİM JOURNAL PUBLICATION POLICY

Denetişim Journal adopts a publication policy aimed at;

* Encouraging research on topics in its field and prioritizing their publication in accordance with the nature of a scientific journal,
* Opening new horizons to its stakeholders on topics in its field by prioritizing original, objective, and ethical studies,
* Helping colleagues (audit personnel) share their knowledge, experience, and thoughts with relevant parties within a scientific framework,
* Bringing important issues concerning the internal audit profession to the agenda,
* Contributing to continuous professional development by examining the perspectives of professionals and academics together,
* Accelerating the establishment of good governance principles in the public sector and laying the groundwork for the production of outputs that will add value to our country's public administration, in line with the message it carries in its name,

and which adopts an open access approach.

Within the framework of the Publication Policy, detailed information such as the journal's aims and scope, principles, writing rules and evaluation processes, ethical principles, etc., is available on the website that can be accessed at [https://www.kidder.org.tr/denetisim/](https://www.kidder.org.tr/denetisim/).

**Open Access Policy**

Denetişim Journal provides immediate open access to its content, embracing the principle that free presentation of scientific research to the public will increase the global sharing of knowledge.

Users can read, download, distribute, print out, and link to the full texts of articles in the Journal by citing them as the source, without seeking permission from the publisher and author(s).

Privacy Statement

The names and e-mail addresses in the articles submitted to the journal or on the website will be used exclusively for the stated purposes and will not be used for any other purpose or made available to other individuals.

Denetişim Dergisince;
Yazarlardan herhangi bir şekilde ücret talep edilmemektedir.
Makale gönderimi ve süreç işletimi işlemleri ücretsiz yürütülmektedir.
Yayımlanan yazılara 2022 Şubat ayından itibaren telif ücreti ödenmemektedir.