Aim & Scope
By contributing to the publication of high quality scientific original research in Turkish and English, the aim of the journal is to provide accounting and finance researchers the opportunity to create a publication outlet in the international context.
The journal publishes papers on topics in the following areas, including but not limited to:
- Accounting
- Financial and non-financial reporting
- Financial analysis
- Auditing
- Accounting education
- Finance
- Interdisciplinary research related to accounting
INDEXED in
The World of Accounting Science is already included by the following indexes:
The list of journals database entitled "Social Sciences and Humanities" provided by ULAKBIM Turkish Journal Index (TR Index),
SOBIAD Reference Index and
EBSCO Host Academic Search Complete
Writing Rules
EDITORIAL POLICY AND STYLE INFORMATION
MANUSCRIPT PREPARATION AND STYLE
FOR FOREIGN AUTHORS
I. FORMAT
1. All manuscripts have to be typed in 11-point font and be 1.5 line spaced, except for indented quotations.
2. Manuscripts have to be as concise as the subject and research method permit, generally not to exceed 7,000 words. All titles including the introduction, text, conclusion, and bibliography have to be numbered and be bold. Main headings have to be written using capital letters but the first letter of subheadings has to be a capital letter.
3. Margins of at least one inch from top, bottom, and sides should facilitate editing and duplication.
4. To promote anonymous review, authors should not identify themselves directly or indirectly in their papers or in experimental test instruments included with the submission. Single authors should not use the editorial “we.”
5. A cover page must show the title of the paper, the author’s name, title and affiliation, and email address.
Pagination: All pages, including tables, appendices and references, should be serially numbered.
II. CONTENT
The article has to own Turkish and English title. English title and the name of author(s) should be typed in 11-point font. From abstract to "I. Introduction", 10-point font should be used.
Turkish title must be 10-point font. From "I. Introduction" to the end of article, 11-point font must be used.
The Turkish and English abstract of about 70 words must be 10 lines, typed 10-point font and presented on a separate page immediately preceding the text. The Abstract should concisely inform the reader of the manuscript’s topic, its methods, and its findings. Keywords and JEL classification must follow the Abstract.
INTRODUCTION (11-point font)
This section provides more details about the paper’s purpose, motivation, methodology, and findings. Literature review can be done in this section as well.
MAIN TEXT (BODY) (11-point font)
In addition to literature review, this section should give clear and concise information to inform the reader about the manuscript’s contribution. This section can be divided into subheadings and those subheadings have to be classified numerically.
CITATIONS WITHIN THE TEXT
Work cited should use the “author-date system” keyed to a list of works in the reference list. Authors should make an effort to include the relevant page numbers in the cited works.
1. In the text, works are cited as follows: authors’ last name and date, without comma, in parentheses: for example, (Jones 1987); with two authors: (Jones and Freeman 1973); with more than two: (Jones et al. 1985); with more than one source cited together (Jones 1987; Freeman 1986); with two or more Works by one author: (Jones 1985, 1987).
2. When the reference list contains more than one work of an author published in the same year, the suffix a, b, etc. follows the date in the text citation: for example, (Jones 1987a) or (Jones 1987a; Freeman 1985b).
3. If an author’s name is mentioned in the text, it need not be repeated in the citation; for example, “Jones (1987, 115) says....”
4. Citations to institutional works should use acronyms or short titles where practicable; for example, (AAA ASOBAT 1966); (AICPA Cohen Commission Report 1977). Where brief, the full title of an institutional work might be shown in a citation: for example, (ICAEW The Corporate Report 1975).
5. If the manuscript refers to statutes, legal treatises or court cases, citations acceptable in law reviews should be used.
6. If internet based resources are used, related website should be stated such as www.borsaistanbul.com
FOOTNOTES: Footnotes are not used for citation. Textual footnotes must be used only for extensions and useful excursions of information that if included in the body of the text might disrupt its continuity. Footnotes must be consecutively numbered throughout the manuscript with superscript Arabic numerals. Footnote text must be single-spaced and placed at the end of the page.
III. TABLES AND FIGURES (10-point font)
The author must note the following general requirements:
1. Each table and figure has to bear a number and a complete title indicating the exact contents of the table or figure and be framed.
2. The title has to be above the table. The title of each table has to be typed in bold and the first letter of the title has to be a capital letter. The table has to be numbered such as Table 1.
3. The title of the graphic has to be below the graphic. The title of the graphic has to be typed in bold and the first letter of the title has to be a capital letter. The graphic has to be numbered such as Graphic 1.
4. The title of the figure has to be below the figure. The title of the figure has to be typed in bold and the first letter of the title has to be a capital letter. The figure has to be numbered such as Figure 1.
5. If tables, figures and graphics are taken from other sources, those sources have to be stated under the related tables, figures and graphics.
IV. CONCLUSION
The results of the study, any suggestions related to findings and further research issues have to be stated in this section.
V. REFERENCE
References will not be numbered. Every manuscript must include a list of references containing only those works cited and must include the information mentioned below:
1. Arrange citations in alphabetical order according to surname of the first author or the name of the institution responsible for the citation.
2. Use author’s initials instead of proper names.
3. Date of publication must be placed immediately after author’s name.
4. Titles of journals should not be abbreviated.
5. Multiple works by the same author(s) in the same year are distinguished by letters after the date.
6. None of the words will be typed in bold in the References.
Sample entries are as follows:
American Accounting Association, Committee on Concepts and Standards for External Financial Reports. 1977. Statement on Accounting Theory and Theory Acceptance. Sarasota, FL: AAA.
Demski, J. S., and Sappington, D. E. M. 1989. Hierarchical Structure and Responsibility Accounting. Journal of Accounting Research 27 (Spring), 40-58. Cambridge, U.K.: Cambridge University Press.
Capital Markets Board(CMB). www.spk.gov.tr (Access Date: 15.03.2005)
BRSA Working Reports. 2002. Determinants of Profitability in Turkish Banking Sector, No: 2002/4 June.
Ethical Principles and Publication Policy
Principles of publication ethics of the World of Accounting Science that were prepared by considering the guidelines and policies of Committee on Publication Ethics (COPE) refer three headings as follows: (1) for the authors, (2) for the reviewers and (3) for editorial board.
For the Authors:
1. All submitted works to World of Accounting Science must be entirely original and used sources and materials should be appropriately cited. Any attempt of plagiarism should be followed by the rejection of the submitted manuscript.
2. The manuscripts must not have appeared elsewhere, and must not be submitted for publication elsewhere while under consideration by World of Accounting Science.
3. Authors should not submit the same work or describe essentially the same research in more than one journal.
4. Those works which have been presented in conferences and whose abstracts have already been published can be accepted for consideration on the condition that the presentation and publication dates and places are stated to the editor.
5. Submission of a manuscript for review is assumed by the editorial board the acceptance of these conditions by the authors.
6. Authors who wish to withdraw their submitted works for delays or any other reason should contact the editor.
7. There will be no royalty payment to the authors.
For The Reviewers:
1. The reviewers are bound to treat information regarding manuscripts submitted by authors as privileged information and keep them confidential
2. In evaluating the submitted works, the reviewers and the editors should limit themselves only to the intellectual and scientific content.
Reviewers’ judgments must be objective. Reviewers’ comments on the following aspects are expected while conducting the review.
- Does the manuscript contain new and significant information?
- Does the abstract clearly and accurately describe the content of the manuscript?
- Is the problem significant and concisely stated?
- Are the methods described comprehensively?
- Are the interpretations and consclusions justified by the results?
- Is adequate references made to other Works in the field?
- Is the language acceptable?
3. Reviewers shall notify the managing editor immediately of any misconduct on the part of any author(s) (e.g. plagiarism, any other unethical activities).
For the Editorial Board:
1. The editorial board reserves the right not to accept manuscripts for consideration if they do not follow submission guidelines and breaks legal requirements regarding libel, copyright infringement and plagiarism and to return them for revisions.
2. Based on the review report of the editorial board and the reviewers, the editor can accept, reject, or request modifications to the manuscript. The rejected manuscripts should not be used for other purposes unless without the written consent of the author
3. The editors must ensure the confidentiality of the submitted works until they are published, except in the case of suspicion of double submission.
4. After initial screening by the editorial board, only the selected manuscripts undergo peer review process and sent to at least two reviewers.
5. The managing editor shall remain committed to ensuring that all manuscripts are evaluated fairly and objectively; thus, the decision to accept or reject a manuscript shall be based solely on the paper’s importance, originality, and clarity, and the study’s relevance to the journal.
6. The managing editor shall not discriminate against any author based on race, religion, gender, age, ethnicity, political belief, sexual orientation, country of origin, etc.
Reviewers’ judgments must be objective. Reviewers’ comments on the following aspects are expected while conducting the review.
- Does the manuscript contain new and significant information?
- Does the abstract clearly and accurately describe the content of the manuscript?
- Is the problem significant and concisely stated?
- Are the methods described comprehensively?
- Are the interpretations and consclusions justified by the results?
- Is adequate references made to other Works in the field?
- Is the language acceptable?
Research Ethics
The World of Accounting Science adheres to the highest standards in research ethics and follows the principles of international research ethics as defined below. The authors are responsible for the compliance of the manuscripts with the ethical rules.
- Principles of integrity, quality and transparency should be sustained in designing the research, reviewing the design and conducting the research.
- The research team and participants should be fully informed about the aim, methods, possible uses and requirements of the research and risks of participation in research.
- The confidentiality of the information provided by the research participants and the confidentiality of the respondents should be ensured. The research should be designed to protect the autonomy and dignity of the participants.
- Research participants should participate in the research voluntarily, not under any coercion.
- Any possible harm to participants must be avoided. The research should be planned in such a way that the participants are not at risk.
- The independence of research must be clear; and any conflict of interest or must be disclosed.
- In experimental studies with human subjects, written informed consent of the participants who decide to participate in the research must be obtained. In the case of children and those under wardship or with confirmed insanity, legal custodian’s assent must be obtained.
- If the study is to be carried out in any institution or organization, approval must be obtained from this institution or organization.
- In studies with human subject, it must be noted in the method’s section of the manuscript that the informed consent of the participants and ethics committee approval from the institution where the study has been conducted have been obtained.
Publication Policy of World of Accounting Science
Article Evaluation Process and Duration
The manuscripts that come to the journal are first evaluated by journal editors and they are subjected to a preliminary evaluation in terms of originality and contribution to science. As a result of the preliminary evaluation, the manuscripts that are thought to have an original and scientific contribution are directed to the area editors. Area editors start the process of evaluation of the manuscript by the reviewers. In this process, the manuscripts are evaluated on the basis of blind review by at least two reviewers. According to the results of the evaluation reports from the reviewers regarding the manuscripts, a third reviewer is consulted when necessary.
The process of publishing the manuscripts coming to the journal and passing the preliminary evaluation and publishing them on the condition that the referee evaluations are positive takes between 6 and 9 months.
Open Access Policy
World of Accounting Science is an open access journal which means that all content is freely available without charge to the user or his/her institution. Except for commercial purposes, users are allowed to read, download, copy, print, search, or link to the full texts of the articles in this journal without asking prior permission from the publisher or the author.
