Volume: 15 Issue: 3, 11/1/22

Year: 2022

Journal of Acconting and Taxation Studies (ISSN: 1308-3740, e-ISSN: 2564-6591) is committed to promoting debates in accounting and taxation and it is designed for studies and research on accounting and taxation issues directly. But provided that the accounting and taxation aspects predominate, interdisciplinary studies related to fields such as economy, finance, finance, politics, business, labor economics, law, sociology, history and education are also within the scope of the journal.


JATS serves as a leading platform for academics, researchers, and practitioners to present their research to an audience as broadly as possible. To fulfil this commitment, all papers published in JATS are open access. 


JATS' Mission; qualified scientific and blind peer-reviewed studies in the field of Accounting and Taxation; through a timely, transparent and reliable process, and in accordance with ethical values, spelling rules and publishing conditions; is to become an internationally respected academic journal with its scientific content and strong publishing target.


JATS' Vision; being an international, respected and high quality science journal in the fields of Accounting and Taxation.


Our basic rules are as below:

  • Only one article of an author (even if it is included in the author group in another study) can be published in the same issue.
  • Multiple submissions should not be made for the same article.
  • The article must not have been published elsewhere.


The scope of our journal is directly related to the field of Accounting and Taxation or on an interdisciplinary basis, but studies that are dominant in Accounting and Taxation aspects.



SUBMISSION GUIDELINES


A. General Rules About Style
1. Manuscripts should be written in Times New Roman, 12 font size and single spaced on one side of A4 paper.
2. Manuscript should be competent, profound and voluminous as required and allowed by the research. Not being strict, number of pages including all parts is limited to 25.
3. All headings including introduction and conclusion should be numbers and typed bold. References should not be numbered.
4. First degree headings should be written in “upper case” and others should be written in “title case”.
5. The text should be justified, no first line space should be given. Tables, figures or graphics should be centered on the page.
6. Top, bottom, left and right margins should be 4 cm. in order to ease editing and reproduction.Tables, figures or graphics should also be within these limits.
7. The titles of the tables, figures or graphics should be 12 points, while the content should be 10 points. Depending on the need, the point size can be reduced to 8.
8. Authors, directly or indirectly, should not act so as to reveal their identity for an objective assessment process. 
9. A separate cover page should be submittes that consists of title, author name, author title and affiliation, e-mail address, if available any acknowledgment and a footnote indicating if author share research data. 
10. Additionally our advice as Publication council is for authors to take a paper published in the previous issue as an example.
11. An Extended summary should be prepared before the INTRODUCTION title. Extended Summary rules mentioned at B. Extended Summary title.
12. A document showing proofreading is required for article applications made to our journal.
       - If the article is in Turkish Language, reading is needs to be done for the Abstract and Extended Summary sections,
       - If the article is in English Language, reading is needs to be done for the whole study,
For proofreading, a document should be obtained from the organizations that provide this service. A document that says "Proofreading has been done" must be uploaded to the system.

13. Abstract prepared in Turkish is sufficient for English studies. In addition, there is no need to prepare an Extended Summary.


Page numbers:
All pages should be numbered consecutively. Page numbers should be centered at the bottom of the page.

Numbers in the manuscript:
Numbers from one to ten, except for ones in tables and lists or in indicating mathematical, statistical or technical units and amounts (distance, weight etc.) should be written in text. All other numbers should be written numerically.
Example: third day, 3 km., 30 years.

Percentages and fractions:
If not mandatory “percentage” should be used in the manuscript instead of “%”.

Equations:
Equations should be numbered in parenthesis and numbers should be right aligned and consecutive. 

Keywords:
Below abstract 4 keywords should be written, in the matching same language with the abstract, in order to help indexing.

Example: "Keywords: Accounting, Financial information, Manipulation."


JEL Codes:
JEL codes consistent with key words that are specified from https://www.aeaweb.org/jel/guide/jel.php should be indicated. 

Example: "JEL Codes: M41, M49."
 

B. Extended Summary
The Author Guidelines of the Journal of Accounting and Taxation Studies should be taken into consideration in the "Extended Summary". Extended summary should be prepared around 2000 words. Extended Summary should include titles below.  Abstract and extended summary are one of the most important factors that will improve the Impact Factor of the studies and therefore the Journal. Therefore, it should be sufficient, clear and understandable. The proof-reading document for new applications should also be uploaded to the system during the first installation.

EXTENDED SUMMARY

Introduction
Introduction part should present general information introducing the study and general information about objective, methodology and findings of the study.

Literature on Research
In this part of the research, the previous studies on the subject of the research should be included and the difference of the research from the previous studies and its contribution to the literature should be explained.

Method of The Research
In this part of the research, the method designed in accordance with the research question should be explained.

Findings of The Research
In this part of the research, the findings obtained by the method applied in the research should be explained.

Conclusion
"Conclusion" should be in accordance with the purpose and scope of the research and should be given in outline. Issues not mentioned in the text should not be included in the "conclusion".

C. Abstract and Introduction
1. If manuscript is in Turkish an abstract in English with a title in English or if manuscript is in English an abstract in Turkish with a title in Turkish should be included. 
2. Abstract and “özet” should take place on a previous separate page.
3. Abstract should inform reader about title, method and findings of the paper.
4. Key words and jel codes should follow abstract.
5. If there is any acknowledgement, a footnote should be added with “*” symbol that will be place by “1. INTRODUCTION” and acknowledgements should be indicated in this footnote. Example: 1.
INTRODUCTION*
6. Introduction part should present general information introducing the study and general information about objective, methodology and findings of the study. 
7. Following parts should be structured and arrayed by the author in accordance with the flow of the subject.
8. Conclusion part should consist of solid statements such as an evaluation of findings of the study, relationship with the literature or apparent statement of contribution to the literature, guidance for further studies. Conclusion part should not be considered as a section in which study is summarized or findings are restated.

D. Tables and Figures
Authors should remark those points:
1. Each table and figure should be fitted on one page and should be placed below text. Each of them should include a number and a heading precisely indicating the content.
2. Tables should be numbered consecutively and should be as in the following example; Times New Roman, 10 font size and above the table

Table 1: Inflation rates across years
FirmsGross Sales (USD)Net Sales (USD)
ASELS1.252.385,22
285.412,45
THYAO1.380.476,76
291.315,66



3. Figures, drawings and graphs should be numbered consecutively and should be as in the following example; Times New Roman, 10 font size and below figure, drawing or graph



WHICH GRAPHIC TYPE

THE AUTHOR(S) WANT TO USE


Graph 1: Pie chart for observations within the sample
(Source: Bayazıtlı vd., 2017: 28)

4. Tables and figures should be defining each variable. Heading and definitions should be detailed enough so that reader can understand table or figure without reading the text.
5. Tables, figures, graphics should be explained in the text. For example; "valuation methods and results are presented in Table 3."
6. Content of graphs should be substantially understandable without reading the text.
7. If a table, figure, graph etc. is cited, cited source should be referred within parenthesis. 

E. Citations, References and Footnotes
1. Citations, references and footnotes should be prepared according to APA Style Guide (6. Edition).
2. You can visit https://www.scribbr.com/apa-citation-generator/ or https://www.citationmachine.net/apa to get support for this issue.
3. If the same authors have more than one work in the same year, they should be shown as (Varıcı & Aygün, 2013a, p. 28; Varıcı & Aygün, 2013b, 42) in order to distinguish these works.
4. Some examples that are taken from APA Style (6. Edition) for this heading are given below:

Books
Standard form
1st Author, Initial Letter of Name of Author., 2nd Author, Initial Letter of Name of Author., & 3rd Author, Initial Letter of Name of Author. (year). Book Title (Number of the Edition if there is more than one edition, example: 3rd Edition). Place of Printing: Publisher

Example
Armitage, A., Bryant, R., Dunnill, R., Hammersley, M., Hayes, D., Hudson, A., & Lawes, S. (2008). Teaching and training in post-compulsory education (3rd Edition). Maidenhead: Open University Press.

In-Text Citation examples
Creme and Lea (2003, p. 51) indicate that ...
It has been suggested (Moore, Estrich, McGillis, & Spelman, 1984, pp. 142-143) that offenders ...


Articles
Standard form
Last Name of Author, Initial Letter of Name of Author., (year). Title of Article . Journal Name, Volume – Number if one volume (Number), beginning and ending page numbers.

Example
Guo, Z., Liu, T., Fedoroff, N., Wei, L., Ding, Z., Wu, N., . . . An, Z. (1998). Climate extremes in Loess of China coupled with the strength of deep-water formation in the North Atlantic.Global and Planetary Change, 18(3-4), 113-128.

In-Text Citation examples
Guo et al. focused their research on climate extremes (1998, p. 120) ...
Recent theories (Noguchi et al., 1993, p. 658) suggest that ...
Popper and McCloskey (1993, pp. 75-76) state that ...


Web pages
Standard form
Last Name of Author, Initial Letter of Name of Author. (year). Title. Cited web page.

Example

If author is known,

Banks, I. (t.y.). The NHS Direct healthcare guide. Online www.healthcareguide.nhsdirect.nhs.uk

United Nations Environment Programme. (2004). Common questions about climate change: Introduction. Online http://www.gcrio.org/ipcc/qa/01.html


3. Each study should have reference list that includes only cited studies and authors should ensure that there is one to one correspondence between cited references in text and ones listed on references list (names and years should correspond). 
4. Footnotes should not be used for citation. Solely information that would impair the integrity of text should be footnoted and should not be longer than text. Footnotes should be numbered consecutively and appropriately as superscript. Footnote text should be placed with single space below the page, Times New Roman and 10 font size.

F. Article Submission Rules
1. Studies that are under assessment for another journal should not be submitted. It is assumed that author’s submitted study is not published elsewhere or presented to another journal for assessment. Responsibilities for this issue are attached to author. 
2. Dergipark shoud be utilized for article submission.
3.During the submission of the works, the copyright agreement, proof-reading document and, if necessary, the approval of the ethics committee should be uploaded to the system. In case of deficiencies in these documents, the process is terminated and when the referee evaluation and printing process is finalized, the expenses incurred for the studies (such as referee evaluation, editing, typesetting etc.)  
4. JATS will continue publication without requesting application fee for a short period of time. 
5. In cases where approval of ethics boards is needed, author should convey aforementioned document to editors. Authors who have not sent the document, even the document is needed, are considered to accept all responsibilities.
6. Identifying information of all authors should be removed from text and any supplementing file. Names also should be removed from “Properties” section of files.
7. Publication Board may request data set (survey, interview plan, etc.) for studies that are based on field work or experiments. Authors that submit articles to JATS are considered to accept this.
8. Papers submitted to journal are sent to corresponding author before publication. Corresponding author promptly corrects errors and proofs avoiding extensive change in the text and corresponding authors approves the final state of the article. If author does not approve within the prescribed period of time, article is published as it is sent to author. JATS Editors cannot be held responsible by authors who have not approved within the prescribed time.
9. If the author (s) wishes to terminate the referee evaluation and printing process for any reason, this may be possible by meeting the expenses (such as referee evaluation, typesetting fees) incurred by the author (s).
10. It is recommended for authors to preserve correspondences with the journal. 
11. In resubmissions, the referee(s) and editor's responses to their comments should be sent as a separate document and as a "Review File".
12. For all submission with a revise to be considered for publication, projected period for revision is within 12 months of the decision letter. Any revisions submitted after 12 months will not be considered as a second submission but as a new submission, and need not receive the same editor or referee.



If you intend to apply to our journal, we recommend that you review the journal's publication policy and Editorial Rules on the Purpose and Scope page. Authors must register before posting to the journal. Once registered, you can start the 5-digit shipment process via the Login link. Readers are encouraged to register for the broadcast notification service. This can be done through the Registration link at the top of the journal home page. The CONTENTS page is sent via e-mail whenever a new issue is published to the reader who registers for this service. Under the Personal Data Protection Law, personal information of the authors will not be used for any other purpose. We recommend that research libraries include this journal in their electronic journal collection. The authors can show their work published in this journal before and after publication, on their personal websites or in corporate archives, in accordance with librarianship and continuous publication rules.

Our Journal; adopting the principle that offering scientific researches free of charge will increase the global sharing of information, instant open access to its content is provided.

Ethical Principles and Publication Policy
ETHICAL PRINCIPLES / CODE OF ETHICS


Publication Ethics
Publication ethics aspects are presented at journal’s website:
- Publishers and editors shall take reasonable steps to identify and prevent the publication of papers where research misconduct has occurred
- In no case shall a publisher or editors encourage such misconduct, or knowingly allow such misconduct to take place
- In the event that a journal’s publisher or editors are made aware of any allegation of research misconduct the publisher or editor shall deal with allegations appropriately
- The journal should have guidelines for retracting or correcting articles when needed
- Publishers and editors should always be willing to publish corrections, clarifications, retractions and apologies when needed

The Journal of Accounting and Taxation Studies is a refereed academic journal published in accordance with the ethical principles and rules stated below in order to publish academic studies in the fields of accounting and tax.
Articles submitted to the Journal of Accounting and Taxation Studies are evaluated through double blind peer-review process and published electronically with free access.
Publication ethics and open access policy in the Journal of Accounting and Taxation Studies also require that all components of the publication process comply with ethical principles in line with the guidelines and policies published by Committee on Publication Ethics (COPE) on open access.
If situations inconsistent with ethical principles are detected in the studies, the institution where the study author(s) works will be officially notified and the study will be rejected. The journal has the right to request data and results files from the author(s) of the study.


Ethical Responsibilities of Author(s)
Ethical responsibilities of author(s) who submits a study to the Journal of Accounting and Taxation Studies:
• The author(s) should not submit a study that they have published elsewhere or submitted to be published elsewhere, or more than one study at the same time, to the Journal of Accounting and Taxation Studies. In addition, during the upload, the Copyright Form, if necessary, the Ethics Committee Approval document and proof-reading document should be uploaded to the system.
• The author(s) should submit original studies on accounting and tax issues to the Journal of Accounting and Taxation Studies.
• The author(s) should cite accurately and appropriately for all sources (authors, online pages, personal interviews, etc.) used during the writing of the manuscript.
• The names of persons who do not contribute to the study should not be written as authors, and it should not be suggested to change the order of the authors, to remove or add authors of a study submitted for publication.
• People who have a conflict of interest or a common interest related to the study for which the application is for publication should be notified to the editors.
• If information or raw data are requested from the author(s) during the evaluation process, they should submit the expected information to the editors.
• The author(s) should document that the rights of use of the data they use in their studies, permission for research-analysis or the consent of the participants on which they have researched.
• The author(s) should contact the editor to inform, correct or retract when they notice an error in the evaluation and early viewing or electronically published study.
• The author(s) received ethics committee approval for research that requires data collection through quantitative or qualitative methods such as experiments, questionnaires, scales, interviews, observations, focus group studies that require an ethics committee decision; the name of the ethics committee, the date and number of the decision should be indicated on the first-last page and in the method section of the study, and the document showing the ethics committee decision should be uploaded to the system along with the application of the study.
• The author(s) should provide evidence (such as obtaining permission from others to use documents such as scales, questionnaires, photographs) within the study that they adhere to ethical principles in the data collection process. It should be stated that research and publication ethics and copyright regulations for intellectual and artistic works are complied with. If the research was carried out on human and animal subjects, it should be reported that the research was carried out in accordance with international reports, guidelines, etc.
• Ethics committee approval is not required from the author(s) for review studies. However, it should be stated in the first-last page and method section of the study that an ethics committee decision is not required for studies that do not require an ethics committee decision.

Ethical Responsibilities of Referees
All studies submitted to the Journal of Accounting and Taxation Studies are evaluated through a double blind peer-review process. Double blind peer-review process means keeping the authors confidential from the referees and the referees from the authors in order to ensure objective and independent evaluation process. The studies are sent to the referees through the journal management system to be evaluated. The referees are required to fill in a form that includes the contribution of the study they evaluated to the fields of accounting and tax and their decisions regarding whether the study is publishable or not, and the reasons for these decisions. The ethical responsibilities and roles of the referees of the Journal of Accounting and Taxation Studies are as follows:
• Referees are only required to referee studies related to their area of expertise.
• Referees are expected to agree to referee studies that do not have conflicts of interest. When referees notice any conflict of interest, they should inform the editor and refuse to referee the relevant study.
• Referees should evaluate the studies objectively.
• Referees are required to fill the Referee Evaluation Form regarding the studies they have evaluated. The referees are required to indicate in this form their decision as to whether the study they have evaluated can be published or not and the reasons for their decision.
• The style used by the referees in their suggestions should be polite, respectful and scientific. Referees should avoid offensive, disrespectful and subjective personal comments. When it is determined that the referees made such unscientific comments, they may be contacted by the editor or editorial board to review and correct their comments.
• Referees are required to complete their evaluations within the time given to them and are expected to comply with the ethical responsibilities stated herein.



Ethical Responsibilities of Editor
• To act in a balanced, objective and fair manner while performing their duties without discrimination on gender, religious or political beliefs, authors' ethnic or geographical origin.
• To evaluate the articles submitted to the journal according to their content, not to show any privileges to any author.
• To take necessary measures to prevent possible conflicts of interest and to evaluate existing statements, if any.
• To treat sponsored studies or studies on special topics in the same way as other studies.
• In case of a complaint of ethical violation, to follow the necessary procedures by adhering to the policies and procedures of the journal. To give the authors an opportunity to respond to the complaint and not to avoid applying the necessary sanctions regardless of who the study belongs to.
• To reject the study if it is not suitable for the journal's purpose and scope.


JOURNAL POLICY
Open Access Policy
The Journal of Accounting and Taxation Studies, as a journal aware of the need for easy access to information in order to advance scientific studies, supports the initiative of open access to the peer-reviewed journal literature included in the Budapest Open Access Declaration and offers all published articles free of charge in an environment that everyone can read and download. In this declaration, Open Access was used to mean that “scientific literature can be accessed, read, recorded, copied, printed, scanned, linked to full text, indexed, transferred to the software as data and used for any legal purpose, without financial, legal and technical barriers via the Internet”. Given the role of information sharing in the advancement of science, open access is of paramount importance to researchers and readers. For this reason, studies in this journal can be used as long as the author and original source are cited. No permission is required from the authors or publishers. The studies in this journal are available across search engines, websites, blogs and other digital platforms.
These open access policies, which are also adopted by our editorial board, are available at the following link.
http://www.budapestopenaccessinitiative.org/boai-10-translations/turkish-translation
Chamber of Certified Public Accountants of Ankara, the publisher of the Journal of Accounting and Taxation Studies, does not demand any subscription fee, publication fee or similar payment for access to electronic resources.

Evaluation, Correction and Retracting Periods
Two referees are assigned to a study that passes the pre-control process and is in the evaluation stage, using the blind peer-review process.
A period of 10 days is defined for the referees to indicate whether they will evaluate the study or not. The referees, who could not return within this 10-day period, are reminded of a 7-day period. When no return can be obtained from the second reminder, a new referee is assigned to the study and the process continues exactly.
When the referee agrees to evaluate the study, he or she is given 28 days for that evaluation. When this period is exceeded, a 7-day extension is made by contacting the referee. If there is a time out for the second time, it is determined by the editorial board whether the evaluation process will be terminated or not.
Although the correction periods for the authors are maximum 6 months, changes can be made within this period depending on the scope of the correction and the decision of the editorial board. This period should be shortened as much as possible, especially in cases where the referee wants to re-evaluate after corrections.
Due to the functioning of the Dergipark system, authors cannot retract their study after the pre-control process. This issue is also supported by our editorial board, due to the inconvenience given, as the referee appointments for the studies that have been taken into the evaluation process are carried out urgently. However, in special cases, with the decision of the editorial board, the retracting request will be reviewed and decided.


Authors' Responsibilities

- All authors contributed significantly to the research
- All authors are responsible for retracting or correcting errors if detected.
- The reference list should be provided by the authors in the format requested.
- Information on financial support should be provided by the authors.
- It is forbidden to publish the same research in more than one journal.
- There are no fees required for article publication process and/or publishing article in the journal.

No fee will be charged for the editorial processes and referee evaluations of our journal.

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