Publication Ethics

The publication processes applied in the Journal of Accounting and Finance Studies (MUFİDER) form the basis for the unbiased and reputable development and dissemination of knowledge. These processes directly reflect the quality of the work of authors and the institutions supporting them. Peer-reviewed studies are scientific works that embody and support the scientific method. In this regard, it is important for all stakeholders in the process (authors, readers and researchers, publishers, referees, and editors) to adhere to ethical principles and standards.

The Journal of Accounting and Finance Studies (MUFİDER) is committed to the academic community and the world in ensuring ethics in the publication and quality of articles. Plagiarism is strictly prohibited, and any publications found to contain plagiarism will be removed from the Journal of Accounting and Finance Studies (MUFİDER) or will not be published. Therefore, all documents received are checked for plagiarism using "Plagiarism Detection Software Programs" (Ithenticate, Turnitin) before the review process begins. When signing the publication agreement, the author(s) must guarantee that the article and related materials are original and do not violate any copyrights.

The ethical duties and responsibilities outlined below have been prepared based on guidelines and policies published by the Committee on Publication Ethics (COPE) for open access:

Author Ethical Responsibilities

1. Authors are expected to ensure that the works they submit are original. If authors use or refer to other works, they must cite them accurately and completely.

2. Individuals who do not contribute intellectually to the creation of the work should not be listed as authors.

3. All potential conflicts of interest and relationships that may constitute a conflict of interest must be disclosed for all submitted works intended for publication.

4. Authors may be asked for raw data related to their articles as part of the review process; in such cases, authors should be prepared to provide the requested data and information to the editorial board.

5. Authors must have documentation demonstrating the rights to use the data used in their research/analyses.

6. If an author discovers an error or mistake in their published, preprint, or peer-reviewed work, they have an obligation to inform the journal editor or publisher and collaborate with the editor in correction or retraction procedures.

7. Authors cannot simultaneously submit their work to more than one journal. Each submission can only be initiated after the previous submission is completed. A work published in another journal cannot be submitted to the Journal of Accounting and Finance Studies (MUFİDER).

Referee Ethical Responsibilities

1. Referees should only accept to review studies related to their area of expertise.

2. They should conduct reviews in an impartial and confidential manner.

3. If a referee believes that they are facing a conflict of interest during the review process, they should refuse to review the work and inform the journal editor.

4. Referees must destroy the works they have reviewed after the review process due to the principle of confidentiality. They can only use the final versions of the works they have reviewed after they have been published.

5. Reviews should be conducted objectively based solely on the content of the work. They should not allow nationality, gender, religious beliefs, political beliefs, or commercial concerns to influence the review process.

6. Referees should provide constructive and courteous feedback. They should not make disparaging personal comments containing hostility, defamation, or insults.

7. Referees must complete the evaluation of the work they have accepted to review in a timely manner and in accordance with the above ethical responsibilities.

Editor Ethical Responsibilities

1. All publications are evaluated based on their intellectual content regardless of the author's gender, race, ethnicity, religion, citizenship, or political values.

2. Information regarding the articles is kept confidential.

3. Any conflicts of interest observed regarding the article should be disclosed.

4. The Editorial Board assumes responsibility for making publication decisions for submitted articles based on the evaluation of the article, the editorial board's policies, and legal prohibitions against plagiarism, defamation, and copyright infringement.

Copyright

For a manuscript to be submitted to the journal, it must not have been previously published in another journal and must not be under consideration for publication elsewhere. The copyright of articles and writings published in this journal belongs to the authors, except for commercial purposes, and with the condition of citation.

Concerns Regarding the Implementation of Ethical Criteria in TR DizinEditors and authors have received numerous questions regarding the implementation of ethical criteria in TR Dizin. In order to provide answers to these questions and to clarify the issue, a reiteration of the explanation has become necessary.

The ethical rules included in the criteria in previous years were detailed with explanations in 2020. It was assumed that permissions had been obtained for studies requiring ethics committee approval, and the requirement to include information about permissions in the article was added to the criteria.

However, it has been understood from feedback that detailed information regarding Ethics Committee Permissions is needed. Therefore, a comprehensive study will be shared on the TR Dizin website later, and an announcement will be made to you.

To assist with frequently asked questions, we provide the following information for your reference:

QUESTION: Is ethics committee approval required for all articles?

No. As stated in the criteria, articles requiring Ethics Committee Approval are specified.

QUESTION: Is ethical committee approval required for all articles?

No. As stated in the criteria, articles requiring Ethics Committee Approval are specified.

Researches requiring Ethics Committee Approval include:

✓All kinds of research conducted with qualitative or quantitative approaches using survey, interview, focus group study, observation, experiment, and interview techniques to collect data from participants

✓The use of humans and animals (including materials/data) for experimental or other scientific purposes

✓Clinical research conducted on humans

✓Research conducted on animals

✓Retrospective studies in accordance with the Law on Protection of Personal Data

Additionally;

✓In case reports, it should be stated that the "Informed Consent Form" has been obtained.

✓Permission should be obtained from the owners for the use of others' scales, surveys, photographs, and it should be stated.

✓It should be stated that copyright regulations have been complied with for the use of ideas and artworks.

QUESTION: Is retrospective Ethics Committee Approval required for completed studies and publications derived from theses in past years?

No retrospective Ethics Committee Approval is required for research data used before 2020, derived from master's/doctoral studies (which should be stated in the article), articles submitted to the journal the previous year, accepted but not yet published.

QUESTION: Has TR Dizin's rules restricted publications made outside of universities?

No. Researchers who are not affiliated with universities can also apply to Ethics Committees in their regions.

ADDITIONALLY:

Journals should comply with ethical rules regarding "Publication Ethics," "Research Ethics," and "Obtaining Legal/Special Permits" by referring to international standards, both on their website and in the printed journal, under separate headings.

The issue of compliance with publication ethics in journals should not be left solely to the responsibility of authors; the journal's publication ethics should be clearly defined.

Journals must clearly state in articles to be published whether ethical committee approval and/or legal/special permission is required. If such permissions are required, it should be clearly stated which institution granted the permission, on what date, and under which decision or reference number.

If the study requires the use of human and animal subjects (including materials/data), it should be declared that the study was conducted in accordance with appropriate international declarations, guidelines, etc.