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 Therefore, authors are encouraged to submit unique, original and previously unpublished manuscripts for each publication in accordance with scientific ethical norms and publication standards.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. 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."

Research Ethics

"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."

"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."

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."