The Journal of Accounting and Finance

The main objectives of the Journal of Accounting and Finance are to enable academicians in our country to share their studies with each other, to meet the need for academic publications, to facilitate access to domestic and foreign literature and to contribute to the development of accounting and finance science.

The Journal of Accounting and Finance, a publication of the Association of Accounting and Finance Faculty Members (MUFAD), is an international refereed journal that is scanned within the scope of field indexes and published quarterly. Our journal, which started to be published quarterly in January 1999, has started to be scanned by TUBITAK-ULAKBIM (Social Sciences Database) since the January 2005 issue, EBSCOhost (Business Source Complete) since our 2009 October issue, and our journal was included in index copernicus and ASOS Index in 2011. Our journal has been scanned by ProQuest since February 2016 and SOBIAD database since 27 January 2017.

ETHICAL PRINCIPLES
- Articles submitted to the journal must not have been published elsewhere or submitted for publication.
 -Authors must provide references for all citations used in their articles.
- Authors should guarantee that they have made a scientific contribution to the article.
- The results of the research in the articles should be presented clearly and honestly, without fabrication, inaccuracy and inappropriate data manipulation.
- Authors must guarantee that the article does not contain plagiarism and is their own work.
- All authors have equal responsibility for ethical principles.
- The names of the people who contributed to the article and agreed to be named as co-authors should be included in the article.
- Authors should provide access to the datasets included in the article if necessary.
- Authors are expected to make the corrections specified in the referee reports in a timely manner.
- "Ethics committee approval must be obtained separately for research conducted in all disciplines, including Social Sciences, and for clinical and experimental human and animal studies that require ethics committee approval, and this approval must be specified and documented in the article." In accordance with the article, "ethics committee approval" must be sent for articles containing qualitative / quantitative field research and survey applications that were uploaded to our system on or after 1 January 2020. Articles without ethics committee approval will not be accepted and will be removed from the process at any stage.

WRITING RULES

1. Submitted manuscripts should be maximum 25 A4 pages in size with 1.5 line spacing, including tables and figures. The title of the article should be in 16-point font, the text should be in 12-point font (Times New Roman) and should be prepared in a single column using Turkish font. Identification information (title, affiliated organization, e-mail address, article type and ORCID number) of the author names under the title of the article should be indicated at the bottom of the page in footnote format.
Examples of article types:
• Research paper
• Review Article
• Case Study

2. At the beginning of all submitted articles, Turkish Title, Turkish Abstract, English Title, English Abstract should be included. Abstracts should not exceed 150 words. Care should be taken to include the aim, method, findings and results in the abstracts. Keywords should be written in English and Turkish under the abstract. Abbreviations should not be used in abstracts. All headings including introduction, text and conclusion (except references) should be numbered, the first letter should be capitalized and bold. More details about the purpose and methodology of the study should be given in the introduction. Each table, figure and graph should be numbered and have a caption indicating the exact content. If tables, figures and graphs have references, the references should be written under the tables, figures and graphs. The conclusion should provide information about the results of the study and recommendations/future studies.

3. Submitted articles must have at least two and at most four JEL (Journal of Economic Literature) classifications at the two-digit level (e.g. M41). For the JEL classifications that should be selected according to the title of the article, please visit https://www.aeaweb.org/econlit/jelCodes.php?view=jel.

4. Every citation in the text must be included in the bibliography. Works that are not cited in the text should not be given in the bibliography. Explanations other than quotations should be given under the relevant page in the form of footnotes.

5. Plagiarism is when you incorporate someone else's ideas into your own work without acknowledging the original source; this is considered academic dishonesty and can cause serious problems. Self-plagiarism, on the other hand, is presenting a previously published work as a new work without citing the source. For this reason, when referring to the ideas of others (and your own previously published work), appropriate citation and citation rules based on the APA (American Psychological Association) format should be followed. Accordingly, citations should be listed in the bibliography alphabetically according to the author-date system.

6. Citations in the text should be given in brackets (following the order of the surname of the author(s), the year of publication of the source: the relevant page number), and the bibliography list, which includes the sources used in full and complete bibliography, should be shown at the end of the text in accordance with the citation system. In cases where the same author has more than one work published in the same year, a, b should be written at the end of the year (author's surname 2018a, page number). If an author's name is mentioned in the text, there is no need to specify the citation again at the end of the sentence. For example: "Gençoğlu (2018, 80) says...". In addition, it is not necessary to give a page number when referring to the entire source at the beginning of a sentence (as in a literature review).

7. In the bibliography, the surnames of the authors should be written in alphabetical order, the first letter of the author's name should be written and the year should be given in parentheses. If there is more than one author, each author's surname and name should be separated with a hyphen (-), a period should be placed between the source information, the first letter of the title (in quotation marks if it is an article) should be capitalized, and the page range of the articles in the journal should be included. For internet sources, the date of access should be written.

According to its nature, the way the source is written in the citations in the text and in the bibliography are exemplified below:
Single-author books and articles :
In the text: (Surname, Year: Page number)
In the bibliography: Surname, Name (Year), Title of the book, Volume, Publishing House, Place of Publication.
In the text: (Surname, Year: Page number)
In the bibliography: Surname, Name (Year), "Article title", Journal, Issue, Month, Page range.

Books and articles with two authors :
In the text: (Surname and Last Name, Year: Page)
In the bibliography: Surname, First Name - Last Name, First Name (Year), Title of the book, Volume, Publishing House, Place of Publication.
In the text: (Surname and Last Name, Year: Page)
In the bibliography: Surname, First Name - Last Name, First Name (Year), "Title of the article", Journal, Volume, Number, Month, Page range.

Books and articles with more than two authors:
In the text: (Surname et al., Year: Page)
In the bibliography: Surname, Name - Surname, Name - Surname, Name - Surname, Name - Surname, Name - Surname, Name - Surname, Name (Year), Title of the Book, Publishing House, Place of Publication.
In text: (Surname et al., Year: 19)
Bibliography: Surname, Name - Surname, Name - Surname, Name - Surname, Name - Surname, Name - Surname, Name - Surname, Name (Year), "Title of the article", Journal, Issue, Month, Page range.

Anonymous/collective publications:
In the text: (Publication House, Year: Page)
Bibliography: Publishing House (Year), Title of the Study, Publishing House, Place of Publication.
Quotations from secondary sources:
In the text: (Primary Source Surname, Year: Page)
In the bibliography: Primary Source Surname, Name (Year), Title of the work, Publishing House, Place of Publication, (Cited by Name, Surname, Title of the work, Publishing House, Place of Publication, Year, page range.)

Electronic citations:
a) If the citation is from an author's work, citations in the text should be made in the same way as in written sources; in the bibliography, the surname, name, date of publication or revision, full name of the document, complete http or ftp address in angle brackets and the date of access to the document should be given in accordance with the example below.
In the text: (Surname, Year)
In the bibliography: Surname, Name (Year), "Title of the work", Web page Link (Access Date).
b) If the citation is made directly from a website, the general address of the website and the date of access to the website should be given in brackets in the references in the text. In the bibliography, the site address, including sub-addresses, should also be given in brackets together with the date of access to the site.
In the text: (web page link, 1999)
Bibliography: (web page link, Date Accessed)

Publication Policy

1. Journal of Accounting and Finance is a peer-reviewed journal and is published quarterly.
2. For all articles submitted to the Journal of Accounting and Finance, a donation of 750 ₺ is received for all articles submitted to the Journal of Accounting and Finance, regardless of acceptance and rejection conditions, AFTER EDITOR APPROVAL. Do not pay before editorial approval. 
3. Articles submitted to the Journal of Accounting and Finance must not have been published anywhere before. If the symposium proceedings have not been published in the proceedings book or published only as an abstract, the full text paper is accepted for publication.
4. After the preliminary review of the articles sent to the Journal of Accounting and Finance via DERGİPARK in terms of form and content by the journal, the "Blind Refereeing and Evaluation Process" is initiated and the articles are sent to at least two referees via DERGİPARK. Manuscripts that do not comply with the format requirements or the subject of the journal are returned to the authors without being sent to the referees by the Journal of Accounting and Finance after the preliminary review.
5. All publication rights of the articles accepted and published in the journal in written and electronic media belong to the Accounting and Finance Faculty Members Science and Research Association (MUFAD).
6. The authors are responsible for the opinions expressed in the articles.

Publication Ethics

The Journal of Accounting and Finance is a publication of the Association of Accounting and Finance Faculty Members (MUFAD). The Journal of Accounting and Finance aims to contribute to the development of accounting and finance science by publishing scientific studies in the field of accounting and finance at national and international level. For this purpose, the Journal of Accounting and Finance, which has been published quarterly since January 1999, takes into account the impartial production, development and sharing of scientific knowledge in its publication processes. All stakeholders involved in this process must comply with ethical principles. The following ethical duties and responsibilities have been prepared by taking into account the guidelines and policies published by the Committee on Publication Ethics (COPE) as open access.

In accordance with the articles of TR Index criteria related to Ethical rules, "In studies requiring ethics committee permission, information about the permission that the necessary permissions have been obtained should be included in the article". Accordingly, in the articles to be published in our journal, it should be stated in the article whether ethics committee permission and/or legal/private permission is required. If it is necessary to obtain these permissions, it should be clearly presented from which institution, on which date and with which decision or number number the permission was obtained. Studies that require ethics committee permission are as follows:

All kinds of research conducted with qualitative or quantitative approaches that require data collection from participants using survey, interview, focus group study, observation experiment, interview techniques,
Use of humans and animals (including materials/data) for experimental or other scientific purposes,
Clinical trials on humans,
Research on animals,
Retrospective studies in accordance with the personal data protection law.
Before 2020, retrospective ethics committee permission is not required for articles that used research data, produced from master's / doctoral studies (must be specified in the article), applied for publication to the journal in the previous year, accepted but not yet published.

Ethical Duties and Responsibilities of the Editor

The editor of the Journal of Accounting and Finance fulfils the following ethical duties and responsibilities based on the "COPE Code of Conduct and Best Practice Guidelines for Journal Editors" and "COPE Best Practice Guidelines for Journal Editors" published by the Committee on Publication Ethics (COPE) as open access:

General duties and responsibilities

The editor is responsible for every publication published in the Journal of Accounting and Finance. In this context, the editor has the following duties and responsibilities

Endeavours to meet the information needs of readers and authors.
Ensures the continuous development of the journal.
Carries out processes to improve the quality of articles published in the journal.
Supports freedom of expression.
Protects the integrity of the journal's academic history.
Maintains business processes without compromising intellectual property rights and ethical standards.
It does not hesitate to publish corrections, clarifications, retractions and apologies when necessary.
Relations with readers

The editor informs the readers about who funded the research conducted for the articles published in the journal and whether the funders have a role in the research and publication process. The editor is also responsible for ensuring that all published research reports and reviews are reviewed by suitably qualified referees.

Relations with authors

The duties and responsibilities of the editor towards the authors are as follows:

The editor makes a positive or negative decision on an article submitted for publication based on its importance, originality, validity and suitability to the subject area of the journal.
The editor sends the articles that he/she decides positively to the relevant referees by taking them to the preliminary evaluation stage.
Unless there is a serious problem with the article, the editor does not change the favourable referee recommendations.
The editor publishes the "Blind Review and Evaluation Process" and explains the reasons for any deviation from this process.
The editor provides explanatory and informative notification and feedback to the authors.

Relations with referees

The duties and responsibilities of the editor towards the referees are as follows:

The editor determines the referees in accordance with the subject of the study.
The editor is obliged to provide the "article evaluation form" that the referees will need during the evaluation of the article.
The editor is obliged to observe whether there is a conflict of interest between the authors and the referees.
The editor must keep the identity information of the referees confidential in accordance with the "Blind Review and Evaluation Process".
The editor should encourage the reviewers to evaluate the manuscript in an impartial, scientific and objective manner.
The editor should determine practices and policies to improve the performance of reviewers.
The editor should prevent unkind and unscientific evaluations.
The editor should take the necessary steps to dynamically update the reviewer pool.
The editor should take the necessary steps to ensure that the referee pool consists of a wide range of referees.

Relations with Editorial Board Members

The editor's duties and responsibilities towards the editorial board members are as follows:

The editor should provide new board members with guidance on all that is expected of them and inform the old members about new developments and policies.
The editor should identify qualified editorial board members who will contribute to the good management and development of the journal and who are suitable for unbiased peer review.
The editor should set appropriate policies for evaluating manuscripts from editorial board members.
The editor should regularly review the composition of the editorial board.
The editor should solicit the opinions of editorial board members regarding the management of the journal, notify them of changes in journal policies, and organise regular meetings to plan for the future.

Relations with Editorial Board Members

The editor should ensure that the editorial board members carry out the journal processes in accordance with the publication policies and guidelines. The editor should inform the editorial board members about the publication policies and keep them informed about the developments. Also, the editor should

The editor should ensure that the editorial board members evaluate the studies impartially and independently.
The editor should make sure that new editorial board members will contribute to the journal and are of appropriate quality.
The editor should send manuscripts suitable for the expertise of the editorial board members for evaluation.
The editor should regularly interact with the editorial board.
The editor should organise meetings with the editorial board at regular intervals for the development of publication policies and the journal.

Ethical Responsibilities of Reviewers

In the article evaluation process of the Journal of Accounting and Finance, the principle of two-way blind refereeing is applied, where the authors do not know the referees and the referees do not know the authors. The referees cannot communicate directly with the authors, the article evaluation forms and the notes and correction requests specified on the text are sent to the authors by the editors via the journal management system. Referees who will evaluate the articles submitted to the Journal of Accounting and Finance should carry the following ethical responsibilities:

Referees should only accept to evaluate articles related to their area of expertise.
Referees should conduct the evaluation with impartiality and confidentiality.
Reviewers should evaluate objectively only the content of the manuscript. They should not allow nationality, gender, religious beliefs, political beliefs and commercial concerns to influence the evaluation.
When reviewers realise that there is a conflict of interest/conflict of interest, they should refuse to evaluate the article and inform the editors.
Referees should make the evaluation in a constructive manner in accordance with academic etiquette and avoid personal comments that contain insults.
Reviewers should review the manuscript they accept for evaluation in a timely manner and in accordance with the above ethical principles.

Ethical Responsibilities of Authors

Authors submitting articles to the Journal of Accounting and Finance should bear the following ethical responsibilities:

The articles submitted to the journal must not have been published elsewhere or submitted for publication.
Authors must provide references for all citations used in their articles.
Authors must guarantee that they have made a scientific contribution to the article.
The results of the research in the articles should be presented clearly and honestly, without fabrication, inaccuracy, and inappropriate data manipulation.
Authors must guarantee that the article does not contain plagiarism and is their own work.
All authors have equal responsibility for ethical principles.
The names of the people who contributed to the article and agreed to be named as co-authors should be included in the article.
Authors should provide access to the datasets included in the article if necessary.
Authors are expected to make the corrections specified in the referee reports in a timely manner.
"Ethics committee approval must be obtained separately for research conducted in all disciplines, including Social Sciences, and for clinical and experimental human and animal studies that require ethics committee approval, and this approval must be specified and documented in the article." In accordance with the article "Ethics committee approval" must be sent for articles uploaded to our system on or after 1 January 2020 and containing quantitative/qualitative field research and survey applications. Articles without ethics committee approval will not be accepted and will be removed from the process at any stage.
Notification to the Editor of Non-Compliance with Ethical Principles

If you encounter any behaviour or content in the Journal of Accounting and Finance that does not comply with the ethical principles regarding the editor, referees, authors mentioned above, please report this situation via e-mail to journal@mufad.org.

A donation of 750 ₺ is received for all articles submitted to the Journal of Accounting and Finance, regardless of acceptance or rejection. These donations, which are necessary for the continuation of our activities and the maintenance of our publication quality, will be deposited into the account below and your referee process will be initiated when the receipt is uploaded to the system.
Accounting and Finance Faculty Members Science and Research Association
Account No: 1335 / 6299896
Garanti Bankası Uludağ Üniversitesi Tıp Fakültesi Şubesi
IBAN : TR 39 0006 2001 3350 0006 2998 96