Aim & Scope
The aim of the journal is to provide a well received 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
• Cost accounting
• Management accounting
• Interdisciplinary research related to accounting- especially from finance
• Accounting information systems
• Digital accounting or digital transformations
Author Guidelines
Ethical Principles and Publication Policy
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.
In cases of authorship disputes identified and raised during the review process, disputer should contact the Editor. The Editor then will take necessary measures to investigate the alleged dispute and contact the authors and dispute to determine the validity of the allegation and if the allegation has validity, rejects the paper.
Ethical authorship is guided by integrity, transparency, and adherence to established publication standards, such as those outlined by the Committee on Publication Ethics (COPE). (https://publicationethics.org/search?query=ethical+authorship ). The main points are summarized below:
Criteria for Ethical Authorship
According to widely accepted guidelines, an author should meet all of the following criteria:
1. Substantial Contribution – The author must have significantly contributed to the conception, design, data collection, analysis, or interpretation of the research.
2. Manuscript Drafting or Critical Revision – The author must have actively participated in drafting or revising the manuscript for intellectual content.
3. Approval of the Final Version – The author must have reviewed and approved the final version of the manuscript before submission.
4. Accountability – The author must agree to be accountable for the accuracy and integrity of the work, ensuring that all aspects are properly investigated and resolved.
Unethical Authorship Practices
To maintain academic integrity, the following unethical authorship practices must be avoided:
• Ghost Authorship – When a significant contributor is not credited as an author, often due to professional or institutional reasons.
• Gift (Honorary) Authorship – When an individual is listed as an author despite making little or no contribution to the research.
• Guest Authorship – When a well-known researcher’s name is added to a paper to increase its credibility, despite minimal involvement.
• Authorship Disputes – Issues arise when authorship order is misrepresented or when contributors are excluded unfairly.
Best Practices for Ethical Authorship
• Discuss Authorship Early – Research teams should determine authorship roles before beginning the study.
• Follow Institutional and Journal Guidelines – Adhere to the authorship policies set by academic institutions and publishers.
• Disclose Contributions – Clearly outline each author’s contributions using tools such as Contributor Roles Taxonomy (CRediT).
• Acknowledge Non-Author Contributions – Individuals who contribute but do not meet authorship criteria should be acknowledged separately.
• Avoid Undisclosed Use of AI – If generative Artificial Intelligence (AI) tools were used in the research or manuscript preparation, their role should be fully disclosed.
By upholding ethical authorship standards, researchers ensure fair recognition, maintain scientific credibility, and contribute to the integrity of scholarly publishing.
Reviewers must conduct their evaluations in an ethical and accountable manner. They are also encouraged to review the COPE Ethical Guidelines for Peer Reviewers (https://publicationethics.org/media/237/download?attachment).
The MBDD Editorial Board facilitates communication between the journal and reviewers to ensure a consistent, fair, and timely review process. Below are some key points from the COPE Ethical Guidelines for Peer Reviewers (https://publicationethics.org/media/237/download?attachment):
• Reviewers are required to treat all information regarding submitted manuscripts as privileged and strictly confidential.
• When evaluating submissions, reviewers and editors should focus solely on the intellectual and scientific content of the manuscript, avoiding any personal biases.
• Reviewers must maintain objectivity in their judgments.
• Reviewers should first accept the invitation to review and then complete the review within the allotted time. If additional time is needed, they may request an extension; however, the review should still be completed within a reasonable timeframe.
• Reviewers must promptly notify the managing editor of any suspected misconduct by the author(s), such as plagiarism or other unethical practices.
MBDD follows the COPE Ethics Toolkit for a Successful Editorial Office, enabling editors to develop their own codes of ethical conduct and implement best practices in publication ethics.
(https://publicationethics.org/guidance/guideline/ethics-toolkit-successful-editorial-office )
Editors review processes to meet the needs of authors and readers, continuously updating publication policies and ethical practices to align with best practices and evolving publishing standards. In doing so, MBDD establishes and documents procedures across all publishing areas to ensure integrity and transparency.
The following are the main ethical criteria employed:
• Decisions to accept or reject a paper for publication will be based solely on the manuscript’s contribution, originality, clarity, and its alignment with the journal’s aims.
• Editors ensure the confidentiality of submitted works until publication, except in cases of suspected duplicate submission.
• Editors are committed to ensuring that all manuscripts are evaluated fairly and objectively.
• Editors shall not discriminate against any author based on race, religion, gender, age, ethnicity, political belief, sexual orientation, country of origin, or any other factor.
• Editors address conflicts of interest and retractions with the utmost discretion.
• Integrity, quality, and transparency must be upheld in research design, review, and execution.
• Data sources and processing methods should be clearly identified:
o Specify publicly available databases used (e.g., Datastream, Bloomberg, CRSP, Compustat, etc.).
o Describe how data were processed and analyzed (e.g., Excel, SPSS, STATA, etc.).
• If a reader, referee, or an Area Editor questions the accuracy or validity of the data, the Editor may contact the author(s) to request data verification.
• If primary data are used, the manuscript must provide detailed information on data collection—whether collected by the authors or third parties.
o For survey-based studies, the survey instrument should be included.
o In case of disputes, private data must be available for verification.
In accordance with ULAKBİM TR Index regulations, as of 2020, ethical approval is required for all research across scientific fields, including Social Sciences. Authors should check requirements when using survey instruments (https://dergipark.org.tr/en/pub/mbdd/page/9238 ).
Ethical Considerations in Research
• Full disclosure: Research teams and participants must be informed about the study’s aim, methods, potential applications, requirements, and risks.
• Confidentiality: The identity and information of research participants must be protected. The study should be designed to ensure participants' autonomy and dignity.
• Voluntary participation: Participants must take part willingly, without coercion.
• Minimizing harm: The research must be planned to avoid any risk to participants.
• Informed consent:
o In experimental studies involving human subjects, written informed consent must be obtained.
o For children or individuals under guardianship, legal custodian consent is required.
• Institutional approval: If conducted within an institution, prior approval must be obtained.
• Ethical compliance: Studies involving human subjects must state in the methodology section that both informed consent from participants and ethics committee approval from the relevant institution were obtained.
Publication Policy of World of Accounting Science
The editorial review process relies on the actions of both authors and the editorial board.
Authors are expected to submit original articles that fall within the journal’s scope and have not been published elsewhere. However, previous versions of the manuscript that have been part of a working paper series or presented at conferences without full paper proceedings do not prevent submission.
Authors must ensure that their manuscripts adhere to the journal’s writing style and formatting requirements. Additionally, they are required to 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.
Editors are responsible for facilitating the peer review process, providing constructive feedback, and making timely decisions based on the rigor and contribution of the submitted research
The journal follows a double-blind review policy, which involves the following steps:
1. Initial Review: Submitted manuscripts undergo an editorial review to ensure proper formatting and alignment with the journal’s mission. If a manuscript is deemed unsuitable for further consideration or requires revisions, the editor notifies the corresponding author.
2. Formal Review: Manuscripts that pass the initial review are assigned to an area editor, who conducts an additional review. If necessary, the manuscript is returned to the authors for comments or improvements. Otherwise, the area editor sends a blind copy of the manuscript to two referees for formal evaluation.
3. Evaluation and Decision: The area editor reviews the referees’ comments and recommendations. If the two referees provide conflicting recommendations, a third referee (the adjudicator) is consulted. Based on the referees’ feedback, the area editor informs the author(s) of the decision—rejection, acceptance, major revision, or minor revision.
4. Revision and Resubmission: If revisions are requested, the revised manuscript must be resubmitted to the same reviewers. Authors should also provide a detailed response explaining how and where each reviewer’s comment has been addressed.
5. Final Decision: The review process continues until a final publication decision is reached. The editor who initiated the process reviews all decisions made by the area editor.
Reviewers’ judgments must be objective. Their comments should address the following aspects during the review process:
• Does the manuscript contain new and significant information?
• Does the abstract clearly and accurately describe the content of the manuscript?
• Has this manuscript been published before?
• Has the author plagiarized any content?
• Is the problem significant and concisely stated?
• Are the methods described comprehensively?
• Are the interpretations and conclusions justified by the results?
• Are adequate references made to other works in the field?
• Is the language acceptable?
• Are there any issues regarding data accuracy or validity?
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.
MBDD’s policy states that the Editor’s decision on a manuscript is final. Exceptions are made only if the decision resulted from a verifiable mistake or a violation of objectivity in the review process. Disagreements in judgment alone do not qualify as grounds for appeal.
Appeals must be directed to the current Editor(s), who will conduct an initial screening to determine whether the appeal is based on a genuine error or a breach of objectivity in the review process. If no such issue is identified, the appeal will be denied without further action.
If a mistake or violation is alleged, the Editor will appoint a Consulting Editor—a distinguished researcher with current or prior editorial experience at MBDD—to independently assess the appeal. The Consulting Editor will review all relevant documentation and may consult the original Area Editor and referees for additional insights.
After completing the review, the Consulting Editor will recommend either upholding or overturning the original decision. The Editor will consider this recommendation and make a final determination. If the appeal is denied, the case is closed. If granted, the Editor, in consultation with the Consulting Editor and original Area Editor, will issue a new decision letter to the authors, incorporating input from the appeal process.
MBDD is committed to ensuring the objective and fair handling of manuscripts. Therefore, the policy is to prevent Editors and referees from managing manuscripts where a conflict of interest exists or appears likely following COPE Conflict of Interest guidance (https://publicationethics.org/news-opinion/conflicts-interest) . In cases not specified below but when a concern is raised by an interested party (author(s), editors, referees, readers), COPE guidelines are consulted.
The authors need to download and fill out the “Author Conflict of Interest” form ( https://dergipark.org.tr/tr/download/journal-file/25543 ) when submitting a manuscript for review.
A conflict of interest is presumed when an Editor or reviewer:
1. Has a personal relationship with an author that could affect objectivity.
2. Is a faculty member in the same department as the author.
3. Chaired the author’s dissertation committee or was supervised by the author in a similar capacity.
4. Has co-authored a paper with the author.
5. Previously held editorial decision rights on an earlier version of the manuscript at another journal.
Editors and Area Editors have editorial decision rights for manuscripts they handle. If an Editor or Area Editor has a conflict of interest, either:
• A non-conflicted Editor will oversee the manuscript, or
• The Editor will assign a non-conflicted Area Editor to manage the review process.
The conflicted Editor will have no access to any information about the manuscript within the system.
Due to the double-blind review process, it is primarily the responsibility of Editors and Area Editors to identify conflicts of interest. However, if a reviewer suspects a potential conflict, they must immediately notify the Editor. If a conflict arises during the review process, the Editor will take the necessary steps to reassign the manuscript to a different Area Editor or reviewer.
MBDD’s published manuscript retraction policy follows the COPE Retraction Guidelines
(https://publicationethics.org/guidance/guideline/retraction-guidelines ). An article may be retracted for reasons including, but not limited to:
• Major errors that affect the validity of findings.
• Data fabrication or falsification.
• Unethical research practices.
• Plagiarism.
Retraction notices, typically issued for a single article, clearly state the reasons and basis for retraction to help readers understand why the article is unreliable and how the issue was identified.
If the author(s) provide written consent, the notice may also include information on who initiated the retraction.
Pursuant to the publication of a manuscript, the author(s) may identify a minor error or misstatement. Such an issue is not expected to affect the reliability, integrity, or conclusions of the research. In such cases, the author(s) should contact the Editor, providing details about the error and the necessary correction.
The Editor will then review the manuscript, assess the nature of the error, and determine whether it qualifies as a minor issue. If the error is deemed minor and does not impact the study's findings, an Erratum may be issued.
The Erratum serves as an official correction notice and is linked bidirectionally to the original article, ensuring transparency and maintaining the accuracy of the published record.
Expression of Concern Policy
Expressions of Concern issued by the editorial board are relatively new and rare. COPE provides guidelines for determining when a manuscript should be retracted or when an Expression of Concern should be issued (https://publicationethics.org/guidance/guideline/retraction-guidelines).
Editors must exercise extreme caution when issuing an Expression of Concern to avoid making statements that may later prove invalid. The process must remain confidential, distinguishing between objective concerns (based on verifiable issues in the manuscript) and subjective concerns (based on interpretation). Subjective judgments would be unfair to the authors.
Reasons for Issuing an Expression of Concern
An Expression of Concern may be issued in cases involving:
• Inconclusive research evidence
• Data fabrication or misrepresentation
• Publication misconduct
• Plagiarism
• Duplicate publication of the same paper
Process for Issuing an Expression of Concern
MBDD authors or readers can alert the Editor to a potential issue. The Editor then reviews the manuscript and supporting documents to determine the validity of the concern. If necessary, the Editor convenes an independent panel of distinguished academics, who are informed of the allegations and instructed to maintain confidentiality and professionalism to protect the reputations of all parties involved.
After reviewing the panel’s report, the Editor makes a final decision on whether to issue an Expression of Concern. If issued, it will be linked to the original manuscript with a clear explanation of the reasons for concern.
Price Policy
The World of Accounting Science is a free of charge academic journal.
Indexes
Journal Boards
Editor-in-Chief
Assistant Editors
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.
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.
Web
Area Editors
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).
Dr. Seda Erdoğan is an Associate Professor of Finance whose research bridges corporate finance, sustainability, and financial decision-making. Her work investigates how environmental, social, and governance (ESG) factors shape firm behavior, capital allocation, and risk management across different institutional settings. She explores the intersection of financial flexibility, corporate governance, and sustainability, offering evidence-based insights for both academia and policy.
She earned her Ph.D. in Finance from Boğaziçi University, where her dissertation examined the effects of financial flexibility on corporate financial policies and performance across countries. She holds an M.Sc. in Logistics, Trade and Finance from Cass Business School – City University of London, graduating with distinction and receiving the Moore Stephens Business Plan Award. She completed her B.A. in Management at Boğaziçi University with honors and previously attended Robert College.
Dr. Erdoğan’s research has appeared in leading international journals such as *Business Ethics, the Environment & Responsibility, Journal of Environmental Management, Finance Research Letters, and Journal of Sustainable Finance & Investment. Her publications address ESG performance and investment efficiency, the impact of corporate carbon emissions on financial constraints, and the moderating role of institutional quality in sustainable finance. She has also authored book chapters on capital structure, macroeconomic uncertainty, and corporate sustainability practices.
Before joining academia, Dr. Erdoğan spent nearly a decade at Citibank, where she served in risk management and regulatory compliance roles. This experience in financial institutions informs her applied research perspective, combining theoretical rigor with a practical understanding of risk, governance, and regulation.
Her academic experience spans teaching undergraduate and graduate courses in corporate finance, behavioral finance, portfolio management, and financial management. She has served as Head of the Department of International Trade and Finance and as a member of the Faculty Executive Board, demonstrating strong leadership in academic administration.
Dr. Erdoğan’s current research focuses on sustainable finance, climate-related financial risks, and the interaction between ESG disclosure and market efficiency. Her ongoing projects examine the effects of uncertainty and institutional frameworks on firms’ environmental and financial performance. Through her research, teaching, and mentorship, she aims to advance sustainable finance scholarship and promote the integration of ESG principles into corporate decision-making and financial policy.
Banu received her B.A. in Business Administration, M.A. in International Business, and Ph.D. in Business Administration from Dokuz Eylül University. She has professional experience in private-sector companies, particularly in logistics, financial reporting, and financial analysis.
She served as a Research Assistant from 1999 to 2002, Assistant Professor from 2002 to 2008, Associate Professor from 2008 to 2014, and Full Professor from 2014 to 2022 at Dokuz Eylül University. In addition, she held the position of Vice Rector between 2016 and 2018, where she was responsible for strategic planning, financial affairs, technopark management, and entrepreneurship activities.
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.
Manuscript Format Editors
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.
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.
Turkish Language Editors
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.
Web
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.
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)
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.