ETHICAL PRINCIPLES & PUBLICATION POLICY

I. ETHICAL PRINCIPLES

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.

II. PUBLICATION 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.