Special Issue

Issue: 2021 Özel Sayı, 12/30/21

Year: 2021


Accounting and Financial History Research Journal published its initial issue in 2011 as the sixth international accounting history journal and the first in the Balkans and the Middle Eastern regions. Balkans and the Middle East is very rich in terms of accounting and financial history. This richness is based on the clay tablets featuring the records of the first international transactions between Assyrians and Pro Hittites in Mesopotamia four thousand years ago. This richness continues with the distribution of first metal coins in Gediz plain around 500 BC.  Accounting and financial records are followed by the Abbasids, Ilkhanate and Turkish States…

Prime Ministry Ottoman Archives in Istanbul represent the archival passion of the Ottomans by presenting millions of accounting documents about the accounting culture of the Balkans and the Middle East. An accounting method titled Merdiban is probably one of the long-lived in the world (770 - 1879 AD).

Besides that, Tanzimat (1839 AD) is the modernization age of accounting and financial history... Turkish accounting thought is meeting the double-entry bookkeeping method and modern auditing history is about the begin during the 20th century…

Financial history; the banquet established by the Janissaries in order to discount the promissory notes given by the state instead of their three-month salaries is the pioneer of what? What was the aim of the Istanbul Bank when they released their financial statements to the public in the 1850s?  How did the great debts of the Ottoman Empire affect the financial world and the accounting culture in the second half of the 19th century?

We must not forget about business history as well. The development of Turkish business history was in accordance with the thousand-year-old Turkish-Islamic synthesis of Anatolia. Then, there is a westernization process. The last hundred and fifty years old Turkish entrepreneurship existed and developed within the westernization process.  Businesses from various cultures were established and thrived during that time. Their stories need to be revealed.

You may find it odd not having a specific historical journal within this potentially rich region. Moreover, developments in the world have surpassed revealing only historical documents but they began searching for the reasons of their existence.

The journal is published semiannually in Turkish and in English. Its contents include accounting, finance, business history research.

Accounting and Financial History Research Journal is a peer-reviewed journal.

Accounting and Financial History Research Journal

Author Guidelines

Articles sent to our journal should be prepared in accordance with the following rules.

1. Manuscripts submitted should have a maximum of 30 A4 pages with 1.5 line spacing, including tables and figures. The title of the manuscript should be 16 pt., manuscript 12 pt (Times New Roman) and a single column.

2. The title of the article is given in Turkish and English. The English title is written in 11 pt, all capital letters, bold.

3. Name and surname of the author(s) should be written right justified at the bottom of the title in 14 pt.

4. Title, affiliation, e-mail address, and the ORCID number of the authors under the title of the article and the article type should be indicated at the bottom of the page in footnotes. Examples of Article Types are given below:  

  • Quantitative Research
  • Qualitative Research 
  • Literature Review
  • Theoretical
  • Case Study 
  • Compilation 
  • Research / Experimental 
  • Meta-Analysis (Batch Analysis)
  • Biography

5. The abstract consists of 75-200 words. ABSTRACT must be in capital letters, 11 pt. and bold.

6. Keywords and Jel Codes should be written in 11 point bold under the Abstract.  

7. Paragraph heads are indented 1.2 cm from the left. 

8. Quotations longer than two lines must be 11 pt. italic and indented 5 mm from the right and left. 

9. All main headings of the manuscript, including the INTRODUCTION and CONCLUSION sections, should be numbered, in 12 pt., Bold and capital letters. 

10. Only initials of the first subtitle (1.1.) Should be written in capitals, 12 pt, bold. 

11. Second subtitle (1.2.1.) Bold, italic, and only initials should be capital. Third subtitle ( Italic, and initials must be capital.

12. REFERENCES and APPENDIX must be in all capital letters, 12 points and bold. If there is more than one attachment, subtitles should be given as Annexes as the title Annex-1. 

13. References, Figures and Tables in Figures and Tables should be bold, 11 pt. 

14. In Tables, Pictures and Figures, the source should be positioned under the relevant table, picture or figure. 

15. In the tables, the name of the table should be positioned above the related table without indent from the left. In the figures, the shape name should be under the figure. 

16. The page should be left and right aligned and not hyphenated. 

17. REFERENCES should be prepared in accordance with the APA standard and listed alphabetically according to author information.

  1. Accounting and Financial History Research is a peer-reviewed journal that publishes twice a year.
  2. There is no submission fee for all articles submitted to the Journal. 
  3. The manuscripts submitted to the Accounting and Financial History Research should not be published before. If the proceedings of the symposium are not published in the proceedings or have only been published as abstracts, full text papers are accepted for publication. 
  4. Articles submitted to the Accounting and Financial History Research are sent to at least two referees after preliminary examination by the journal in terms of form and content. The manuscripts that do not comply with the conditions returned to the authors without being sent to the referees. 
  5. All publication rights of the articles accepted and published in the journal in written and electronic form belong to Oktay Güvemli Accounting and Financial History Research Foundation (MUFTAV). 
  6. The Authors are solely responsible for the content.

            Ethical Codes
According to the articles of the TR Index criteria regarding the ethical rules, "In studies requiring an ethical committee permit, it is necessary to include information about the permit in the article". If these permits are required, it should be clearly presented from which institution, on what date and with which decision or number. Studies requiring an ethics committee permit are as follows:

  • Any research carried out with qualitative or quantitative approaches that require data collection from participants using questionnaire, interview, focus group work, observation experiment, interview techniques, 
  • Use of humans and animals (including material / data) for experimental or other scientific purposes, 
  • Clinical researches on humans, 
  • Researches on animals, 
  • Retrospective studies in accordance with the law of protection of personal data.

Before 2020, research data has been used, produced from postgraduate / doctoral studies (should be specified in the article), and the articles that have been submitted to the journal for the previous year, have not received retrospective ethics permission.

        Journals Code of Ethics:

  • Articles submitted to the journal should not be published elsewhere or submitted for publication. 
  • Authors should refer to all citations they use in their manuscripts. 
  • Authors should guarantee that they make scientific contributions to the manuscript. 
  • The results of the research in the articles should be presented clearly and honestly without inappropriate data manipulation. 
  • Authors should guarantee that the article does not contain plagiarism and that it is their own work. All authors have equal responsibility for ethical codes.
  • The names of those who contributed to the article and agreed to be called co-authors should be included in the article. 
  • The authors should provide access to the data sets in the manuscript if necessary. 
  • The authors are expected to make corrections stated in the referee reports on time. 
  • Ethics committee approval must be obtained for studies conducted in all branches of science, including Social Sciences and for studies on clinical and experimental humans and animals requiring an ethical committee decision, this approval must be specified and documented in the article. Ethical committee approval must be sent for articles uploaded to our system on January 1, 2020, and containing quantitative /qualitative field research and survey applications. Articles without this approval will not be accepted and will be removed from the process at any stage.

There is no submission fee for all articles submitted to the Journal.