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.