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.