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
| Firms | Gross Sales (USD) | Net Sales (USD) |
| ASELS | 1.252.385,22
| 285.412,45
|
| THYAO | 1.380.476,76
| 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.
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February 18, 2023
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