Volume: 24 Issue: 4

The aim of the journal is to provide a well received international publication outlet for high quality research in accounting in English and Turkish. The journal is open to all topical areas in accounting, from all countries and welcomes all rigorous research methods as long as the paper makes a significant contribution to the literature.

The journal publishes papers on topics in the following areas, including but not limited to:

Accounting theory
Financial and non-financial reporting
Financial analysis
Auditing
Accounting education
Interdisciplinary research related to accounting- especially from finance
Accounting information systems
Cost and management accounting
Digital accounting or digital transformations

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

Muhasebe Bilim Dünyası Dergisi - World of Accounting Science revised and updated the manuscript preparation and style requirements.

Before you submit a manuscript, we advise you to review the requirements presented in the Author Guidelines by clicking on the link to reach the updated version of February 2022 https://dergipark.org.tr/tr/download/journal-file/25241

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.