Special Issue

Volume: 25 Issue: MODAVICA Özel Sayısı , 3/27/23

Year: 2023

Review Article

Research Article

Systematic Reviews and Meta Analysis

Financial Accounting, Institutional Governance, Financial Statement Analysis, Accounting Theory and Standards, Sustainability Accounting and Reporting, International Accounting
Sezen Uludağ
Assoc. Prof. Dr. Sezen ULUDAĞ ANADOLU ÜNİVERSİTESİ
Auditing and Accountability, Financial Accounting, Internal Check, Internal Control

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

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 

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. 


The World of Accounting Science is a free of charge academic journal.

Editors

Can Şımga Mugan
Prof. Dr. Can ŞIMGA MUGAN Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı (MODAV) -Turkish Accounting Academicians' Research and Collaboration Foundation Web

Prof. Simga-Mugan received her Ph.D. in accountancy from University of Illinois at Urbana-Champaign as a Fulbright Scholar, and B.S. and M.S. from İstanbul University business administration. She was a visiting researcher at Haas Business School – Berkeley.

She has published various articles in international journals such as the European Accounting Review, the European Journal of Finance, Accounting Education, Emerging Markets Finance and Trade, Russian and East European Finance and Trade, Organizational Behavior and Human Decision Processes, Journal of Business Ethics, Innovations in Education & Teaching International, Teaching Business Ethics, Business Research Quarterly and the International Journal of Accounting Research, and book chapters. She has also published in Hacettepe İdari Bilimler Fakültesi Dergisi, Muhasebe Enstitüsü Dergisi, Muhasebe Bilim Dünyası among others. The fifth edition of Principles of Financial Accounting that was co-authored with N.Hosal-Akman was published by McGraw Hill in 2012; and is adopted by several universities. She has also participated as an organizer, presenter and/or discussant at several international and national seminars. She taught financial and managerial accounting both at graduate and undergraduate levels, in addition to doctoral level accounting theory and research courses.

She has worked at Istanbul University, Bilkent University, SUNY-University at Buffalo, and Middle East Technical University where she also served as the chair of Department of Business Administration and was the associate dean of Faculty of Administrative and Economic Sciences. She was the Dean of Business School and later the Rector at Izmir University of Economics. She worked as expert financial consultant in the World Bank and KfW funded infrastructure projects in Turkey.


Financial Accounting, Accounting Theory and Standards, International Accounting, Management Accounting
Beyhan Marşap
Prof. Dr. Beyhan MARŞAP Ankara Hacı Bayram Veli Üniversitesi Web

Dr Marşap Gazi Üniversitesi Muhasebe-İşletme bölümünden mezun olduktan sonra 1987 yılında Gazi Üniversitesi Ticaret ve Turizm Fakültesinde araştırma görevlisi olarak akademik kariyerine başladı. Yüksek lisans ve doktorasını Gazi Üniversitesi Muhasebe Finansman Anabilim dalında tamamladı. 1991 yılında Dünya Bankası Projesi kapsamında İngiltere’de çalışmalar yaptı. 2002 yılında doçent, 2009 yılında profesör oldu. 2013 yılında Gazi Üniversitesi İİBF Uluslararası Ticaret bölümünde öğretim üyesi olarak çalıştı ve 2016-2018 yılları arasında bölüm başkanlığı görevini yürüttü. 2018 yılından itibaren Üniversitenin bölünmesiyle birlikte Ankara Hacı Bayram Veli Üniversitesi İİBF Uluslararası Ticaret ve Finansman bölümünde öğretim üyeliği devam etmektedir. Marşap lisans ve lisans üstü düzeyde dersler vermektedir.
Dr. Marşap üniversite bilimsel araştırma projeleri yanında Avrupa Birliği projelerinde de görev almış, mesleki yaşamı boyunca ulusal ve uluslararası kongre ve sempozyumlara katılarak bildiriler sunmuş ve ulusal ve uluslararası dergilerde makaleleri yayınlanmıştır. Dr Marşap IFRS, Finansal Muhasebe, Maliyet ve Yönetim Muhasebesi ve Sürdürülebilirlik Raporlaması alanlarında çalışmalar yapmaktadır. Dr. Marşap’ın yayınlanmış tek ve ortak yazarlı kitapları da bulunmaktadır.
Dr.Marşap 2015-2018 yılları arasında MÖDAV (Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı) başkanlığı görevini üstlenmiştir. MÖDAV yönetim kurulu üyesidir.

Financial Accounting, Financial Statement Analysis, Accounting Theory and Standards, Sustainability Accounting and Reporting, International Accounting, Management Accounting

Assistant Editors

Seçil Sigalı
Prof. Dr. Seçil SİGALI Dokuz Eylül Üniversitesi
Financial Accounting, Institutional Governance, Financial Statement Analysis
Auditing and Accountability, Financial Accounting, Financial Statement Analysis

Area Editors

Financial Markets and Institutions, Investment and Portfolio Management, Accounting, Auditing and Accountability, Auditing and Accountability, Sustainability Accounting and Reporting
Institutional Governance, Sustainability Accounting and Reporting

Sezer graduated from Bosporus University with a degree in Management and holds a Master’s degree in Money, Banking, and Finance from Sheffield University, as well as a Certification in Retail Banking from Manchester Business School. Sezer earned a Ph.D. in Econometrics from Dokuz Eylul University.
Throughout her career, Sezer has held various positions in the finance sector at the head office level. Her experience includes working at KPMG Risk Consulting Services and Grant Thornton, where she served as a founding partner of the advisory services division.
Currently, Sezer is an associate professor of finance in the Accounting and Finance Department at Izmir Bakircay University. She has also been a visiting professor at UNISA's Financial Governance Department and the Commercial Accounting Department at Johannesburg University in South Africa, contributing to international projects and publications.
Sezer serves as the editor-in-chief of the Advances in Corporate Governance Journal, which was established by the Good Governance Academy and Witz Business School. Additionally, she is a member of the CAPIA project registered at UNISA. Her research interests include Applied Econometrics, Financial Markets and Instruments, Artificial Intelligence, Blockchain, Energy Markets, Corporate Governance, Risk Management, Fraud Accounting, Auditing, Ethics, Coaching, Mentoring, and Neuro-Linguistic Programming (NLP).

Internal Check, Internal Control, Non-Profit Business and Management
Aslı Türel
Prof. Dr. Aslı TÜREL İSTANBUL ÜNİVERSİTESİ Web
Auditing and Accountability, Financial Accounting, Accounting Theory and Standards, International Accounting
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Prof. Dr. Mustafa Gürol DURAK DOKUZ EYLÜL ÜNİVERSİTESİ, İŞLETME FAKÜLTESİ

Dr. Durak started his academic career in 2003 as a Research Assistant in the Faculty of Business Administration from which he graduated. After working in this faculty until 2011, he was appointed as an Assistant Professor in the Department of Business Administration of the Faculty of Economics and Administrative Sciences of Yaşar University in 2011 and worked in this faculty until 2024. During this period, he taught various accounting courses at undergraduate and graduate levels, supervised nine (9) master's and six (6) doctoral theses. As of the fall semester of 2024, he returned to the Faculty of Business Administration of Dokuz Eylül University, where he currently works, with the title of Associate Professor.

Accounting, Auditing and Accountability, Financial Accounting
Melik Ertuğrul
Assoc. Prof. Dr. Melik ERTUĞRUL Galatasaray Üniversitesi
Finance and Investment, Financial Accounting

Manuscript Format Editors

Fırat Botan Şan
Asst. Prof. Dr. Fırat Botan ŞAN MUĞLA SITKI KOÇMAN ÜNİVERSİTESİ Web
Capital Market, Financial Accounting

After completing my undergraduate education in business administration, I started to work as a research assistant at Hacettepe University, Faculty of Economics and Administrative Sciences, Department of Business Administration. During my time as a research assistant, I took part in various projects and organizations on accounting, management and ethics. I also completed my master's degree in accounting and finance and my doctorate in general business administration. I am currently working as a lecturer at Anadolu University, Faculty of Economics and Administrative Sciences, Department of Business Administration. In addition to activities such as preparing distance education course materials, lecturing on the internet, video conferencing and similar environments, academic consultancy, I conduct courses on internal control, auditing, financial accounting practices in enterprises. I have also worked as a project manager and researcher in various scientific research projects on refugee issues, rural development, agro-tourism. My special interests include philosophy, cinema, psychology and gastronomy.

Accounting, Auditing and Accountability, Auditing and Accountability, Financial Accounting, Internal Control
Hakan Cavlak
Assoc. Prof. Dr. Hakan CAVLAK ARDAHAN ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, İŞLETME BÖLÜMÜ Web

Dr. Hakan Cavlak was born in Izmir in 1985 and completed his primary, secondary and high school education in Izmir. He received his bachelor's degree from Ege University, Department of Business Administration in 2008. He received his master's degree in 2015 and PhD in 2019 from Marmara University Institute of Social Sciences, Department of Accounting and Finance. His research interests focus on corporate reporting, financial reporting standards, sustainability reporting, firm performance and performance metrics. Hakan Cavlak works as an associate professor at Ardahan University, Faculty of Economics and Administrative Sciences, Department of Business Administration. 

Accounting, Auditing and Accountability, Accounting Theory and Standards, Sustainability Accounting and Reporting, International Accounting

Turkish Language Editors

Yavuz Çiftci
Prof. Dr. Yavuz ÇİFTCİ MUĞLA SITKI KOÇMAN ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, İŞLETME BÖLÜMÜ Web

He was born in 1970 in Kars, Turkey. He graduated from the Department of Business Administration at Marmara University, Faculty of Economics and Administrative Sciences, in 1992. He completed his master’s degree in 1994 and his Ph.D. in 2000 in the Department of Accounting and Auditing at Istanbul University, Institute of Social Sciences. He started his academic career as a research assistant in 1993 at the Department of Business Administration, Faculty of Economics and Administrative Sciences at Muğla University. He was promoted to Assistant Professor in 2001, Associate Professor in 2012, and has been serving as a Professor since 2019.
Throughout his tenure at Muğla Sıtkı Koçman University, Faculty of Economics and Administrative Sciences, he has held various administrative positions, including Vice Chair of the Department, Vice Dean, and membership in the Faculty Board and Faculty Executive Board. Since 2023, he has been serving as the Head of the Department of Accounting and Finance. He is a member of the Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı (MÖDAV) and the Türkiye Muhasebe Uzmanları Derneği (TMUD).
He is married and has two children.

Auditing and Accountability, Financial Accounting, Internal Check, Internal Control, Financial Statement Analysis, Accounting Theory and Standards, International Accounting
Alper Erserim
Assoc. Prof. Dr. Alper ERSERİM MUĞLA SITKI KOÇMAN ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ Web
History of Accounting, Accounting Theory and Standards
Hakan Cavlak
Assoc. Prof. Dr. Hakan CAVLAK ARDAHAN ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, İŞLETME BÖLÜMÜ Web

Dr. Hakan Cavlak was born in Izmir in 1985 and completed his primary, secondary and high school education in Izmir. He received his bachelor's degree from Ege University, Department of Business Administration in 2008. He received his master's degree in 2015 and PhD in 2019 from Marmara University Institute of Social Sciences, Department of Accounting and Finance. His research interests focus on corporate reporting, financial reporting standards, sustainability reporting, firm performance and performance metrics. Hakan Cavlak works as an associate professor at Ardahan University, Faculty of Economics and Administrative Sciences, Department of Business Administration. 

Accounting, Auditing and Accountability, Accounting Theory and Standards, Sustainability Accounting and Reporting, International Accounting

English Language Editor

Eğitim: Lise: Robert Kolej; B.A ve M.A: (Yönetim Bilimleri), Boğaziçi Üniversitesi; M.S ve PhD (Muhasebe): Temple University, Philadelphia, USA.

Akademik tecrube: Syracuse University, NY (öğretim asistanı); Temple University, Philadelphia (asistan profösör); Koç Üniversitesi, Istanbul (asistan profösör); University of Texas at Dallas, Texas (ziyaretçi öğretim üyesi);  Sabancı Üniversitesi, Istanbul (doçent öğretim üyesi)



Financial Markets and Institutions, Auditing and Accountability, Financial Accounting, Institutional Governance, Financial Statement Analysis, Accounting Theory and Standards, International Accounting

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.