OVERVIEW
Muhasebe Bilim Dünyası Dergisi (MBDD)- the World of Accounting Science- is published by MODAV – Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı (Accounting Academicians’ Research and Collaboration Foundation of Turkey). (https://www.modav.org.tr/index.php/en/)
The World of Accounting Science - MBDD-is a peer‐reviewed journal published quarterly -end of March, June, September and December- since 1999 initially in print and later online, features theoretical and empirical research papers and case studies in the areas of accounting and finance authored by researchers from Turkey and other countries.
AUDIENCE
Accounting and finance academicians, graduate students, researchers and practitioners in Turkey and abroad .
AUTHORS
Researchers affiliated with higher education institutions and professional accounting entities are eligible to submit their work for publication in the journal. However, active members of the advisory and editorial board members of the journal, and the executive board of MODAV are not permitted to submit their research for publication.
ADVISORY BOARD
Nalan Akdoğan, Başkent University,Türkiye
Çağnur Balsarı, Dokuz Eylül University, Türkiye
Charles H.Cho, York University, Canada
Volkan Demir, Emeritus Galatasaray University,Türkiye
İstemi Demirağ, Bahçeşehir University, Emeritus, Keele University, U.K.
İrem Nuhoğlu, Boğaziçi University,Türkiye
Serdar Özkan, American University of the Middle East, Kuwait
Recep Pekdemir, University of Wisconsin, La Crosse, USA
Donna Street, IAAER Director of Research and Educational Activities, USA
EDITORIAL BOARD
Hümeyra Adıgüzel, Bahçeşehir University,Türkiye
Orhan Akışık, University of Massachusetts, Amherst, USA
Duygu Anıl Keskin, İstanbul University,Türkiye
Özlem Arıkan, Sheffield University,UK
Ümmühan Aslan, Bilecik Şeyh Edebali University,Türkiye
Orhan Çelik, Ankara University,Türkiye
Camilla Ciappei, Padova University, Italy
Deni Çikurel, De Paul University, USA
A.Fatih Dalkılıç, Dokuz Eylül University,Türkiye
M.Banu Durukan, Dokuz Eylül University,Türkiye
Cemal Elitaş, Yalova University,Türkiye
Fatih Coşkun Ertaş, Atatürk University,Türkiye
Cristina Florio, University of Verona, Italy
İ.Ufuk Mısırlıoğlu, University of the West of England, UK
Selahattin Karabınar, İstanbul University,Türkiye
İlker Kıymetli Şen, Beykoz University,Türkiye
Beyhan Marşap, Ankara Hacı Bayram Veli University,Türkiye
Ahmet Onay, Eskişehir Technical University,Türkiye
Saime Önce, Anadolu University,Türkiye
Yıldız Özerhan, Ankara Hacı Bayram Veli University,Türkiye
Aylin Poroy Arsoy, Uludağ University,Türkiye
Yakup Selvi, İstanbul University,Türkiye
Murat Serçemeli, Giresun University,Türkiye
Banu Sultanoğlu, İ.D.Bilkent University,Türkiye
Adriana Tiron-Tudor, Babeș-Bolyai University, Romania
Deniz Umut Doğan, Başkent University,Türkiye
Şaban Uzay, Erciyes University,Türkiye
Neriman Yalçın, Adana Alparslan Türkeş Science and Technology University,Türkiye
Ogan Yiğitbaşıoğlu, Queensland University of Technology , Australia
Birol Yıldız, Eskişehir Osmangazi University,Türkiye
Fatih Yılmaz, İstanbul University,Türkiye
Rana Muhammed Ammar Zahid, Yunnan Technology and Business University, China
Yasemin Zengin- Karaibrahimoğlu, University of Groningen, the Netherlands
Research Article
Theoretical Article
Authorship
MBDD follows the guidelines in COPE Authorship Guideline to ensure fair recognition of contributions to a research paper (https://publicationethics.org/guidance/discussion-document/authorship ). Authorship carries both credit and responsibility, and it is essential that all listed authors have made significant contributions to the research.
For multi-author studies, the Contributions of Authors must be declared after the conclusion and before the bibliography of the paper. The authors' initials and last names should be used to indicate which author contributed to which part of the manuscript. Details can be found by clicking the “Article Submission Checklist” button. The authors can acknowledge contributions that do not merit authorship.
The author(s) should disclose the use of generative Artificial Intelligence (AI) and AI-assisted tools in design and implementation of the research. Such use need to be disclosed within the methodology section of the manuscript. Use of AI does not preclude the manuscript from publication, rather provides a transparent picture of the research.