International Journal of Accounting and Finance Researches

WRITING RULES AND PUBLICATION CONDITIONS
I. General Formatting Rules

All texts must be written in Times New Roman, 12-point font size, on A4-sized paper, single-sided, and single-spaced.
The text should be of sufficient quality, depth, and length as required by the research. Although not strict, the total page limit, including all sections, is 25 pages.
All headings, including introduction and conclusion, must be numbered and bold. The references section should not be numbered.
Primary headings should be entirely in uppercase, while secondary and subsequent headings should have only the first letter capitalized.
Margins on the top, bottom, and both sides should be 4 cm to facilitate reproduction and organization.
To ensure impartial evaluation through a double-blind peer review, authors must avoid directly or indirectly revealing their identities.
A cover page must be included, containing the following:
Title of the study
Author's name, title, and affiliated institution
Email address
Acknowledgment notes (if applicable)
A footnote indicating whether the author agrees to share the data used in the study.
Authors are advised to refer to a previously published work from the journal's prior issue for formatting guidance.

Page Numbering:
All pages should be numbered sequentially. Page numbers must be positioned centered at the bottom of the page.

Numbers in the Text:
Numbers from one to ten should be written in words, except when used in tables, lists, or to denote mathematical, statistical, or technical units (e.g., distance, weight). All other numbers should be presented in numerical form.
Example: third day, 3 km., 30 years.

Percentages and Fractions:
Unless absolutely necessary, the word “percentage” should be used in the text instead of the "%" symbol.

Equations:
Equations should be numbered consecutively in parentheses, aligned to the right.

Keywords:
A maximum of five keywords that aid in indexing should be included below the abstract in the respective language of the manuscript.

JEL Codes:
Relevant JEL classification codes should be selected from the JEL Code Guide and included along with the keywords.
II. Abstract and Introduction

If the article is written in Turkish, an English title and abstract must also be provided; if the article is in English, a Turkish title and summary should be included.
The abstract and summary must be placed on a separate page before the main text.
Abstracts should inform readers about the title, methodology, and findings of the study.
Keywords and JEL codes should follow the abstract.
For acknowledgments, use a § symbol next to the “1. INTRODUCTION” heading to reference a footnote with the acknowledgment. Example: 1. INTRODUCTION§.
The Introduction should provide a general overview of the study, including its purpose, methodology, and findings.
Subsequent sections should be organized and sequenced in a manner suitable to the topic.
The Conclusion section must explicitly present the study’s findings, relate them to the literature, highlight their contribution to the field, and provide recommendations for future research. The conclusion should not simply summarize or repeat the study’s findings.

III. Tables and Figures

Authors must adhere to the following guidelines:

Each table and figure should be placed at the end of the manuscript and must fit on a single page. Each should have a unique number and a descriptive title.
Tables should be consecutively numbered and titled using Times New Roman, 10-point font size, with the title placed above the table, as in the following example:
Table 1: Inflation Rates Over the Years
Figures, graphs, and charts should also be consecutively numbered, with their titles placed below the figure, as in the following example:
Graph 1: Pie Chart of Observations in the Sample
Each table and figure must be self-explanatory. Titles and descriptions should provide enough detail for the reader to understand them without referring to the text.
All tables and figures must be referenced within the text. The author must indicate the placement of each table and figure within the manuscript.
If tables, figures, graphs, etc., are sourced from other works, the source must be cited at the bottom of the respective element.

IV. Citations, References, and Footnotes

Citations, references, and footnotes must follow the APA format

Ethical Principles / Ethical Rules
Publication Ethics

The International Journal of Accounting and Finance ResearchInternational Journal of Accounting and Finance Research is a peer-reviewed academic journal that adheres to the ethical principles and rules outlined below to publish academic studies in the fields of accounting and taxation. Articles submitted to the journal are evaluated through a double-blind peer-review process and published electronically with free access.

The journal's publication ethics and open-access policy comply with the guidelines and policies established by the Committee on Publication Ethics (COPE), ensuring that all components of the publication process adhere to ethical standards.

If any violations of ethical principles are detected in a submitted work, the issue will be formally reported to the institution(s) affiliated with the author(s), and the work will be rejected. The journal reserves the right to request data and files related to the findings and results from the author(s)

Authors' Ethical Responsibilities

The ethical responsibilities of authors submitting work to the International Journal of Accounting and Finance Research are as follows:

Authors must not submit a work that has been published elsewhere, is under review for publication elsewhere, or submit more than one work simultaneously to the journal. Additionally, a Copyright Transfer Form must be completed during submission.
Authors are required to submit original studies in the fields of accounting and taxation to the journal.
All sources (authors, online pages, personal communications, etc.) used during the writing of the study must be properly and accurately cited.
Individuals who did not contribute to the study must not be listed as authors, and no proposals should be made to change the author order, add authors, or remove authors in a submitted manuscript.
Authors must disclose any conflicts of interest or relationships to the editors regarding the submitted work.
If requested during the review process, authors must provide editors with additional information or raw data related to their work.
Authors must document that they have the rights to use the data in their studies, have obtained the necessary permissions for research and analyses, and have received the approval of the participants involved in the study.
Authors must contact the editor to report, correct, or withdraw their work if they identify an error in their work during the review, early view, or electronic publication stages.
For studies involving quantitative or qualitative research methods, such as experiments, surveys, scales, interviews, observations, or focus group studies requiring ethics committee approval, authors must indicate the name, decision date, and number of the ethics committee in the first and last pages and the methodology section of the manuscript. The ethics committee approval document must also be uploaded during submission. For case reports, the study must include information indicating that an informed consent form was obtained.
Authors must provide evidence of adherence to ethical principles during the data collection process (e.g., obtaining permission for the use of scales, surveys, photographs, or similar materials created by others) within the study. Compliance with research and publication ethics as well as copyright regulations for intellectual and artistic works must be explicitly stated. If the research involved human or animal subjects, it must be declared that the study adhered to international declarations, guidelines, and standards.
Ethics committee approval is not required for review articles. However, studies not requiring ethics committee approval must include a statement in the first and last pages and the methodology section indicating that ethics committee approval is not necessary.

No fee is charged for submissions.