Research Article
Theoretical Article
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
Editörler
Prof. Simga-Mugan, Fulbright bursiyeri olarak University of Illinois at Urbana-Champaign'den doktora derecesini, İstanbul Üniversitesi'nden ise lisans ve yüksek lisans derecelerini almıştır. Haas İşletme Okulu – Berkeley’de misafir araştırmacı olarak bulunmuştur.
European Accounting Review, 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 ve International Journal of Accounting Research gibi uluslararası dergilerde makaleleri ve kitap bölümleri yayımlanmıştır. Ayrıca, Hacettepe İdari Bilimler Fakültesi Dergisi, Muhasebe Enstitüsü Dergisi ve Muhasebe Bilim Dünyası gibi ulusal dergilerde de çalışmaları yer almıştır. N. Hosal-Akman ile birlikte yazdığı Principles of Financial Accounting kitabının beşinci baskısı 2012 yılında McGraw Hill tarafından yayımlanmış ve çeşitli üniversitelerde ders kitabı olarak benimsenmiştir.
Uluslararası ve ulusal birçok seminerde organizatör, sunum yapan ve/veya tartışmacı olarak yer almıştır. Lisans ve lisansüstü seviyelerde finansal ve yönetsel muhasebe dersleri vermiş, ayrıca doktora seviyesinde muhasebe teorisi ve araştırma dersleri öğretmiştir.
İstanbul Üniversitesi, Bilkent Üniversitesi, SUNY-University at Buffalo ve Orta Doğu Teknik Üniversitesi'nde görev yapmış; ODTÜ’de İşletme Bölüm Başkanlığı ve İdari ve İktisadi Bilimler Fakültesi Dekan Yardımcılığı görevlerini üstlenmiştir. İzmir Ekonomi Üniversitesinde İşletme Fakültesi Dekanı ve Rektör olarak çalışmıştır.
Dünya Bankası ve KfW altyapı projelerinde uzman finans danışmanı olarak yer almıştır.
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.
Editör Yardımcıları
Alan Editörleri
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).
Akademik kariyerine 2003 yılında, mezun olduğu İşletme Fakültesi bünyesinde Araştırma Görevlisi olarak başlamıştır. 2011 yılına kadar bu fakültede görev yaptıktan sonra 2011 yılında Yaşar Üniversitesi İktisadi ve İdari Bilimler Fakültesinin İşletme Bölümü’ne Dr. Öğretim Üyesi olarak atanmış ve 2024 yılına kadar bu fakültede görev yapmıştır. Bu süreçte lisans ve lisansüstü seviyelerde çeşitli muhasebe dersleri vermiş, dokuz (9) adet yüksek lisans ve altı (6) adet doktora tezi yönetmiştir. 2024 yılı güz döneminden itibaren de hali hazırda görev yapmakta olduğu Dokuz Eylül Üniversitesi bünyesindeki İşletme Fakültesi’ne Doçent unvanı alarak geri dönmüştür.
Makale Mizanpaj Editörleri
Lisans eğitimimi işletme yönetimi alanında tamamladıktan sonra Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi İşletme Bölümü’nde araştırma görevlisi olarak göreve başladım. Araştırma görevlisi olarak çalıştığım süre içinde muhasebe, yönetim, etik konularında çeşitli projelerde ve organizasyonlarda görev aldım. Ayrıca, yüksek lisans eğitimimi muhasebe finansman alanında ve doktora eğitimimi genel işletmecilik alanında tamamladım. Halen Anadolu Üniversitesi İktisadi ve İdari Bilimler Fakültesi İşletme Bölümü’nde öğretim üyesi olarak görev yapmaktayım. Uzaktan öğretim ders materyalleri hazırlanması, internet, video konferans ve benzeri ortamlarda ders anlatımı, akademik danışmanlık gibi faaliyetlerin yanı sıra işletmelerde iç kontrol, denetim, finansal muhasebe uygulamaları konularında dersler yürütmekteyim. Ayrıca, mülteci sorunları, kırsal kalkınma, agroturizm konularında çeşitli bilimsel araştırma projelerinde proje yürütücüsü ve araştırmacı olarak görevler yürüttüm. Özel ilgi alanlarım arasında felsefe, sinema, psikoloji, gastronomi yer almaktadır.
Dr. Hakan Cavlak 1985 yılında İzmir'de doğmuş, ilk, orta ve lise eğitimini İzmir'de tamamlamıştır. Lisans derecesini 2008 yılında Ege Üniversitesi İşletme Bölümü'nden aldı. Yüksek lisans derecesini 2015 yılında, doktora derecesini ise 2019 yılında Marmara Üniversitesi Sosyal Bilimler Enstitüsü Muhasebe ve Finansman Anabilim Dalı'ndan almıştır. Araştırma alanları kurumsal raporlama, finansal raporlama standartları, sürdürülebilirlik raporlaması, firma performansı ve performans ölçütleri üzerine odaklanmaktadır. Hakan Cavlak halen Ardahan Üniversitesi İktisadi ve İdari Bilimler Fakültesi İşletme Bölümü'nde doçent olarak görev yapmaktadır.
Türkçe Dil Editörleri
1970 yılında Kars’ta doğdu. Marmara Üniversitesi İİBF İşletme Bölümü’nden 1992 yılında mezun oldu. İstanbul Üniversitesi SBE Muhasebe ve Denetim Anabilim Dalı’nda 1994 yılında yüksek lisans, 2000 yılında doktora eğitimini tamamladı. Muğla Üniversitesi İİBF İşletme Bölümü’nde 1993 yılında araştırma görevlisi olarak başladığı görevini, 2001 yılında yardımcı doçent, 2012 yılında doçent ve 2019 yılından itibaren profesör unvanıyla sürdürmektedir.
Görev yaptığı Muğla Sıtkı Koçman Üniversitesi İİBF’de Bölüm Başkan Yardımcılığı, Dekan Yardımcılığı, Fakülte Kurulu ve Yönetim Kurulu üyeliği görevlerinde bulunmuş olup, 2023 yılından itibaren Muhasebe ve Finansman Anabilim Dalı Başkanlığı görevini yürütmektedir. Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı (MÖDAV) ve Türkiye Muhasebe Uzmanları Derneği (TMUD) üyeliği bulunmaktadır.
Evli ve 2 çocuk babasıdır.
Dr. Hakan Cavlak 1985 yılında İzmir'de doğmuş, ilk, orta ve lise eğitimini İzmir'de tamamlamıştır. Lisans derecesini 2008 yılında Ege Üniversitesi İşletme Bölümü'nden aldı. Yüksek lisans derecesini 2015 yılında, doktora derecesini ise 2019 yılında Marmara Üniversitesi Sosyal Bilimler Enstitüsü Muhasebe ve Finansman Anabilim Dalı'ndan almıştır. Araştırma alanları kurumsal raporlama, finansal raporlama standartları, sürdürülebilirlik raporlaması, firma performansı ve performans ölçütleri üzerine odaklanmaktadır. Hakan Cavlak halen Ardahan Üniversitesi İktisadi ve İdari Bilimler Fakültesi İşletme Bölümü'nde doçent olarak görev yapmaktadır.
İngilizce Dil Editörü
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.