The publication ethical principles of the Journal of Accounting and Finance History Research, which are prepared based on the guidelines and policies of the Committee on Publication Ethics (COPE), are discussed under three headings below: (1) Publication ethics principles for authors; (2) Publication ethics principles for reviewers; and (3) Publication ethics principles for the Editorial Board
Publication Ethical Principles for Authors:
1. Manuscripts to be submitted for publication to the Journal of Accounting and Finance History Research should be completely original in terms of scientific contribution. In this context, it is essential to provide systematic and detailed citations for the sources and materials cited, including the literature review and data sets used, in accordance with academic norms. Researchers are expected to abide by the rules of scientific ethics, and any attempt to plagiarize will result in immediate rejection of the manuscript and academic sanctions. Therefore, it is imperative that authors pay attention to transparency, accuracy and academic honesty in their work.
2. In the submission of articles for the Journal of Accounting and Finance History Research, compliance with the basic principles of scientific publication ethics is essential. The submitted works should not have been published on any platform before, and in this context, the principles of originality and unpublishedness should be prioritized. In addition, during the period when the article is in the evaluation process by the Journal of Accounting and Finance History Research, the authors' sending their works to any other academic journal for publication will be considered as a behavior contrary to scientific publication ethics and this may lead to serious academic sanctions. Therefore, authors are expected to be patient and act with academic integrity until the evaluation process is completed.
3. Authors should avoid submitting duplicate versions of a research work or research with essentially the same content to more than one scientific journal. This is considered a fundamental violation of scientific ethics and publication principles, which aim to preserve the originality and scientific contribution of the research. Publishing work with the same or similar content more than once may constitute a misleading use of the scientific community's time and resources and may result in serious ethical sanctions that may damage the authors' academic reputation. Therefore, authors are encouraged to submit unique, original and previously unpublished manuscripts for each publication in accordance with scientific ethical norms and publication standards.
4. Studies presented at conferences, symposia or similar academic events and included in the book of abstracts of the relevant event may be included in the evaluation process. However, this depends on the detailed reporting to the editorial office of the academic event in which the study in question was presented and on which date. In this report, information such as the name of the event, the date of organization, the session in which the study was presented, and the name of the chair of the relevant session, if any, should be clearly and completely stated. This procedure allows the journal editorial office to assess the scope and content of a previous presentation of the work and complies with the principles of academic transparency. Furthermore, this information will help to understand the relevance of previous presentations of the work and the impact of these presentations on the current version of the work.
5. Upon submission of the manuscript to the journal for consideration, the editorial board will assume that the authors have accepted the journal's editorial policies and ethical guidelines in advance. This implies that the authors have been informed of the journal's editorial policies, ethical standards and submission guidelines, and that they have committed to abide by these rules. This is a mandatory procedure to ensure that authors act in accordance with the journal's guidelines and academic ethics. Thus, the submission of the manuscript represents a commitment that these principles and standards are fully understood and will be adhered to.
6. Authors who wish to withdraw their manuscripts, for reasons such as delay or for any other reason, should contact the editors of the journal directly to formally submit their request. This process should include the authors clearly stating the reasons for the withdrawal and the current status of the manuscript in the review process, if any. This communication with the editor is critical to ensure that the retraction process is transparent, orderly, and in accordance with academic protocols. Furthermore, this procedure supports the efficient use of resources in the manuscript review process and the smooth continuation of journal operations.
7. "This journal does not make any royalty payments to authors in exchange for published works. Authors' submission of their articles to our journal implies their acceptance of this condition and this is fixed as part of the journal's policy. Non-payment of royalties reflects the journal's commitment to academic freedom and expanding access to knowledge. In addition, this practice supports the journal to reach a wider readership and share scientific knowledge more widely by keeping publication costs low. We assume that authors understand and agree to this royalty payment policy by submitting their work to our journal."
Editorial Code of Ethics for Reviewers:
1. "Reviewers are obliged to treat all information about the manuscripts submitted to our journal and all information related to these manuscripts with strict confidentiality. This means that reviewers should not share the data, research findings and article content provided by the authors with any third party. Reviewers are expected to use this information only for the limited purpose of evaluating the manuscript. This confidentiality obligation is mandatory to protect academic integrity, ensure research ethics, and safeguard the intellectual property rights of the authors. Furthermore, the reviewers' observance of this confidentiality principle ensures that the review process is conducted in an objective, fair and ethical manner."
2. "In the process of academic evaluation of submitted works, reviewers and editors should focus on the intellectual and scientific content of the works. This requires addressing only the theoretical depth, methodological soundness and scientific contribution of the work. The assessments made by the referees should be carried out within the framework of the principle of objectivity. In this process, reviewers are expected to consider the following critical points:
"Does the article make an original and significant contribution to the scientific literature?"
"Does the abstract clearly and completely reflect the main content and scope of the study?"
"Is the research methodology adequately described in terms of completeness and clarity?"
"Are the analyses and conclusions supported and adequately substantiated by empirical findings?"
"Does the study include appropriate and comprehensive references to existing literature and important studies in the relevant field?"
"Is the language of the study of high quality and in accordance with academic standards?"
3. Referees are obliged to report to the editor immediately if they determine that the authors have committed plagiarism or other unethical practices. This requires reviewers to immediately recognize any academic dishonesty, copying, or violation of scientific ethics in the content of the manuscript and to report their findings to the editor in detail. This process enables the editors to conduct a more thorough review of the situation and take appropriate action where necessary. This responsibility of reviewers plays a vital role in maintaining academic integrity and ensuring the credibility of scientific publications.
Publication Ethics Guidelines for the Editorial Board:
1. The editorial board reserves the right to exclude manuscripts from the review process if it determines that the submitted manuscript does not comply with the journal's submission requirements (see: Manuscript Guidelines and Manuscript Checklist) or violates legal requirements such as libel, copyright infringement, and plagiarism. When such cases are identified, the manuscripts are returned for the authors to correct and revise the relevant issues. This procedure is implemented to ensure that the journal follows a publication policy that complies with academic standards and legal regulations, as well as to ensure that scientific integrity and ethical principles are maintained. In the event that such violations are detected, the editorial board will carefully consider the matter and initiate the necessary process to take appropriate steps."
2. Based on the evaluation reports submitted by the editorial board and referees, the editor-in-chief has the authority to accept, reject or request specific revisions to the content of the submitted manuscripts. Regarding the use of rejected articles, it is strictly forbidden to use them for any alternative purpose without the written consent of the authors. This procedure is implemented to protect the academic integrity and high standards of the journal, as well as to guarantee the intellectual property rights of the authors and the confidentiality of their work. This process helps the journal to select publications with the highest level of scientific contribution and quality and ensures that the rights of authors are protected.
3. "Editors are obliged to maintain the confidentiality of submitted manuscripts until publication, unless there is a reasonable suspicion that the manuscript in question has been submitted to the journal in duplicate. This means that editors should not disclose the content of manuscripts and author information to third parties until the publication process is complete. However, if there are suspicions that a manuscript has been submitted to more than one journal, the editors reserve the right to investigate and, if necessary, notify the authors or relevant institutions. This procedure is critical for protecting authors' intellectual property rights and ensuring compliance with standards of scientific ethics, and plays a fundamental role in maintaining the journal's editorial integrity."
4. "The editorial board conducts a preliminary evaluation of the submitted manuscripts at the initial stage. Following this evaluation process, only high-potential manuscripts that meet the academic and scientific criteria are forwarded to peer review for a more detailed review. Each selected manuscript is subjected to comprehensive analysis and criticism by at least two independent reviewers. This process is designed to ensure that manuscripts meet the highest standards of scientific rigor, methodological soundness and theoretical contribution. This screening process by the editorial board serves the journal's goal of maintaining publication quality and ensuring academic integrity.
5. "The editor-in-chief is responsible for ensuring fair and objective evaluation of all submitted manuscripts. This responsibility requires that decisions to accept or reject manuscripts are based solely on the scientific significance, originality, methodological integrity, and relevance to the journal's field of publication. The editor-in-chief adopts a rigorous approach to the evaluation of each manuscript, taking into account these criteria, in order to prevent any bias or external factors from interfering with the decision process. This process aims to safeguard the scientific standards of the journal and ensure the high academic value of the published work, and ensures a publication policy in line with academic ethical norms.
6. "In the process of evaluating manuscripts, the editor-in-chief must refrain from any discrimination based on elements of personal or social identity, such as race, religion, gender, age group, ethnicity, political views, sexual orientation, and geographical origin of the authors. This is imperative to uphold the principles of academic objectivity and impartiality, which are recognized as one of the fundamental principles of the editorial profession. The editor's task is to evaluate only the scientific merit of the manuscripts and their compliance with the journal's editorial standards within the framework of objective criteria, without any bias based on the personal identity of the authors. This approach supports the principles of equality, diversity and inclusion in academic publishing and ensures equal treatment and respect for all members of the scientific community."
Journal of Accounting and Finance History Research adopts the highest internationally recognized research ethical standards in scientific research and publishing. In this context, the Journal strictly adheres to the principles of global research ethics. It is the individual responsibility of the authors to prepare and present all submitted articles within the framework of these ethical principles and norms. This requires authors to scrupulously adhere to the principles of academic integrity, transparency, accuracy and ethical behavior in conducting their research and reporting their results. This ethical approach of the journal aims to maximize the credibility and value of its contribution to the scientific community and promotes the dissemination of ethical practices and standards among all members of the research community.
"It is essential that the principles of integrity, high quality and full transparency are upheld at every stage, from the planning of the research, through the critical review of its design, and finally to its implementation. This means that scientific requirements must be met and ethical norms scrupulously adhered to in each of the processes of scoping the research, determining the methodological approach, and data collection and analysis. Transparent reporting of the research design and implementation allows the scientific community to assess the accuracy and reliability of the study and contributes to maintaining scientific integrity. Applying these principles enhances the scientific value of the research and ensures that it is in line with research ethics."
All team members involved in the research process and the participants who are the subject of the research should be thoroughly informed about the main purpose of the study, the methodologies applied and the possible uses of the findings potentially obtained. This information should also include detailed information about the role of the participants in the research, the conditions for their participation, and the risks and limitations they may face, if any. This process is essential to ensure the informed consent of research participants and to protect their rights. Furthermore, this information ensures that the research process is conducted in accordance with ethical principles and scientific integrity, and that participants are involved in the research process in a safe and informed manner.
"During the research process, the confidentiality of the information provided by the participants must be strictly protected. This means keeping participants' personal information and their responses confidential. Furthermore, the research should be designed in a way that demonstrates a deep respect for the autonomy and dignity of participants. This implies respecting participants' personal preferences and boundaries and that the research should not violate their personal boundaries without their consent. This approach ensures that the research complies with ethical principles and that the rights of participants are protected. In addition, this method supports the scientific integrity of the research and building trust between participants, thus increasing the quality and reliability of the research."
"It is essential that the participation of the participants in the research process is entirely voluntary. It is critical that participants are not coerced, pressured or manipulated in any way. This requires that participants make their decision to participate in the research of their own free will and without any external influence. Participant consent is one of the ethical foundations of research, and at every stage of this process, the free will of participants must be respected and an environment in which they do not feel coerced. This approach protects the ethical integrity of the research and prioritizes the rights and autonomy of the participants."
The design and implementation of the research process should be based on the prevention of any harm to participants. The planning and conduct of the research must be carried out rigorously so as not to jeopardize the physical, mental or emotional well-being of participants. This includes developing risk minimization strategies and identifying and preventing potential harm in advance. Protecting the health and safety of participants is part of respecting the ethical principles of research and human rights. In addition, research should be carefully planned and implemented so that it is carried out without putting participants at any risk. This approach ensures the integrity and reliability of the research and guarantees that the rights and welfare of participants are protected.
Research independence and objectivity must be clearly defined and maintained at every stage of the research process. Researchers must identify and clearly disclose any potential conflicts of interest in advance. This includes any factors ranging from the funding sources of the research to the personal or professional relationships of the researchers. The existence of a conflict of interest is an important factor that can jeopardize the objectivity and credibility of the research, and transparent disclosure of such situations is vital to protect the integrity of the research. This provides the scientific community and users of the research results with confidence that the research is conducted in accordance with ethical principles and scientific integrity.
"In experimental research on human subjects, written consent must be obtained from the participants, demonstrating that they have made their decision to participate in the research on an informed and conscious basis. This process requires that participants are fully and clearly informed about the purpose, methods, potential benefits and risks of the research and that they freely express their consent in light of this information. In addition, in the case of participants from groups requiring special protection, such as children, persons under guardianship and persons with legal limitations related to mental health, the consent of their legal guardians or legal representatives must be obtained. This consent process is mandatory for the protection of participants and to ensure compliance with research ethics and is vital for the integrity and reliability of scientific research."
"If any research is to be conducted in the area of a particular institution or organization, formal approval must be obtained from that institution or organization that the research is permitted to be conducted. This approval must confirm that the research is in line with the policies and procedures of the institution or organization concerned and must include all necessary permissions for the research to be conducted on their premises. This process ensures that institutional compliance, ethical standards and legal requirements are taken into account. It also facilitates the utilization of institutional resources and facilities, while ensuring that research activities do not undermine the institution's operations and policies. Obtaining institutional or organizational approval ensures the integrity and appropriateness of the research and avoids potential legal issues."
Journal of Accounting and Finance History Research Publication Policy
Article Evaluation Process and Duration
"Research studies submitted to the journal are first subjected to a preliminary evaluation process by the editors of the journal. This preliminary evaluation aims to assess the originality and contribution to the scientific field. Studies that are deemed sufficient in terms of scientific contribution and originality at the preliminary evaluation stage are referred to the relevant field editors for a more detailed review. The field editors select appropriate referees to ensure that the manuscript undergoes a comprehensive evaluation process and initiate the peer review process. In this process, the manuscripts are evaluated by at least two independent reviewers according to the blind reviewing principle. Based on the evaluation reports from the referees, a third referee may be consulted to obtain a more comprehensive opinion, depending on the status of the manuscript. This progressive review process reflects the journal's commitment to scientific standards and academic integrity and ensures that submitted manuscripts are reviewed according to the highest standards of quality and objectivity."
"Research studies that reach the journal and successfully pass the preliminary evaluation by the editors are then subjected to a comprehensive evaluation process. This process includes a detailed review and evaluation process by referees who are experts in their fields. If the referee evaluations are positive, the necessary processes are initiated for the publication of the manuscript in the journal. The total duration of this process can vary between 6 and 9 months from the date of submission. This timeframe includes the detailed evaluation of the manuscript by the referees, the evaluation of revisions from the authors, and the meticulous completion of all the necessary steps to ensure that the manuscript meets the journal's publication quality standards. This process aims to ensure that submitted manuscripts are evaluated and published to the highest standards, adhering to the journal's principles of scientific excellence and academic integrity."
Open Access Policy
" Journal of Accounting and Finance History Research makes all the academic content it publishes freely accessible to its readers and the academic or research institutions to which these readers are affiliated. The full texts of articles published in the journal may be accessed for non-commercial purposes and without prior permission of the authors or the publisher. Readers have the right to read, download, copy, search databases, reference and link to these contents for personal or research purposes. This open access policy encourages the dissemination of scientific knowledge and the sharing of information within the academic community, thus ensuring that scientific work is easily accessible and usable by a wide audience. This approach of the journal supports the free circulation of academic knowledge and contributes to the expansion of the scientific community."