Issue: 123, 2/4/22

Year: 2021

The main purpose of the journal is to pioneer the development of audit literature; to share theoretical and practical studies, current developments and accumulated experiences in the field of supreme audit and fiscal jurisdiction, to encourage new pursuits, different perspectives and innovative approaches to the development of public administration and especially the public financial management system in order to contribute to the construction of the intellectual and methodological foundations of an ethical, transparent, accountable and dynamic management that produces more value, functions more effectively.

TCA Journal, which is published quarterly, in March, June, September and December, includes professional and academic studies in the field of social sciences, in particular auditing, fiscal law, financial management and public administration. In addition to the professional and academic studies of academicians, experts and practitioners from all over the world, the news from supreme audit world and the Decisions of Court of Accounts are published in our journal.

Format: Manuscripts should be sent in MS Word format, A4 size with 2.5 cm margins on all sides. The text should be justified on both sides, with a single line spacing, Times New Roman, 12 pt and should not exceed 8000 words.
Cover Page: The cover page to be prepared for the manuscript should include the title of the manuscript, the full name and title of the author(s), affiliations, a short CV and contact information. One author should be identified as the Corresponding Author.
Abstract and Keywords: The manuscripts should include Turkish and English title, abstract and keywords. The abstract should be written in 10 pt, not exceeding 250 words, to best describe the purpose, scope and conclusions reached. Keywords should be maximum five and should be written in 10 pt.
Headings: The title of the manuscript should be written in capital letters with 15 points and bold. All main headings, including the introduction and conclusion, should be written in capital letters in bold and 12 pt; subtitles should be written in bold and 12 points in lower case.
Tables and Figures: Tables and figures to be used in the text should be given sequence number and title.
References: Citations should be in the text and in parentheses (author's last name, date of publication: page number). Footnotes will not be used for citations. Footnotes will only be used for explanation if necesary and written in 10 pt.

In-text citations should be made as follows:
Single author works: (Akgündüz, 1997: 45) or if the author's name is mentioned in the text; Akgündüz (1997: 45)
Works with two authors: (Toprak and Bayraktar, 2017: 55) or if the author's name is mentioned in the text; Akdogan and Tekner (2007: 55)
Three or more authors: (Tortop et al., 1999: 22) or if the author's name is mentioned in the text; Tortop et al. (1999)
The author has more than one work in the same year: (Inan, 2007a: 42) and (Inan, 2007b: 56)
Work belonging to an institution: (TurkStat, 2020)
In the excerpts from the Internet: (Turkish Court of Accounts, 2020)

Reference List:
In the Reference List, only the works cited in the text should be included.
References should be listed alphabetically according to the surnames of the authors and should be written as follows:
Book: Surname of the author(s), name (date of publication), title of the book, if any (translation name surname), publisher, place of publication.
Akgündüz, Ahmet (1997), History of the Court of Accounts in the Light of Archive Documents, Court of Accounts Publications, Ankara.
Tortop, Nuri, Eyup G. Isbir, Burhan Aykac (1999), Yönetim Bilimi, Yargı Yayınları, Ankara.
Article in the Book: Author(s) last name, name (date of publication), “title of the article”, title of the book, name of the editor(s), publisher, place of publication.
Dimitrow, Valeriy (2007), “Experience of the SAI in Environmental Auditing”, Environmental Audit and SAIs, Turkish Court of Auditors, TCA 145. Anniversary Publications, Ankara.
Journal Articles: The surname of the author (s), name (date of publication), title of the article, name of the journal, volume number, issue number, pages.
Toprak, Metin and Yüksel Bayraktar (2017), Corporate Governance Practices of Turkey: A Critical Review, The IUP Journal of Corporate Governance, Vol. XVI, No. 2, p.55-76
Institution Publications: Institution name (year), title of the work, publisher, place of publication.
IFAC (2009), Handbook of Auditing and Quality Control, International Federation of Accountants, New York.
Internet: Author's surname, name, if there is no author, institution (year), title of the work, internet address (date of access).
INTOSAI (2018), Strengthening Supreme Audit Institutions, (Accessed on 18.07.2019).

•Journal of Turkish Court of Accounts (TCA Journal) is an open-access international peer-reviewed journal published quarterly.
•The scope of the journal is limited to the field of social sciences, in particular auditing, financial law, financial management and public administration.
•The language of the journal is Turkish and English.
•Manuscripts to be sent to the journal must be original and have not been published anywhere or previously submitted for publication. They must be prepared in accordance with the Guidelines for Authors.
•Manuscripts should be sent via e-mail to dergi@sayistay.gov.tr. They must include the titles of the authors, the institutions they are affiliated with, their communication addresses, telephone numbers, e-mail addresses and ORCID (Open Researcher and Contributor ID, http://orcid.org) number.
•Submitted manuscripts are subject to plagiarism review. The similarity of the manuscripts should not exceed 20%, including those derived from academic thesis or proceeding papers which of summary or full text published before.
•The manuscripts whose subject and content are found appropriate by the Editorial Board in its preliminary review are sent to two different reviewers for evaluation. If the reviewers give contrast opinions, they are sent to the third referee and with at least two reviewers positive report, the manuscripts can be published by the decision of the Editorial Board.
•The fact that the articles were published in the journal does not mean that the views of the author are shared by Turkish Court of Accounts. The responsibility of the articles belongs to the authors.
•All rights of the articles decided to be published belong to the Court of Accounts. They can be quoted only by making references.
•The journal does not charge any sort of article processing or publication fee. The authors whose articles are published are paid royalties in accordance with the Regulation on Copyright and Processing Fees to be Paid by Public Institutions and Organizations published in the Official Gazette No. 26412 dated 23 January 2007. Upon request, five journals are sent free of charge.

Sayıştay Dergisi'nde, makalelerin yayımlanması, okunması ve indirilmesi ücretsizdir, hiçbir işlem için ücret talep edilmemektedir. Derginin tüm giderleri Sayıştay Başkanlığı tarafından karşılanmaktadır.

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