The studies to be sent to the journal should be prepared in accordance with the following rules:
Format: The manuscripts to be sent to the journal should be in MS Word format and A4 size. There should be 2.5 cm margins at the top, bottom, and both sides of the manuscripts, and they should be justified on both sides. Manuscripts should be written with single line spacing, and 12-point Times New Roman font. The manuscript should not exceed 8000 words. The studies in Turkish should be prepared in accordance with the Turkish Language Institution Authoring Guide in terms of grammar and abbreviation etc.
Cover page: The cover page should include the manuscript’s title, the author(s)’ name, surname and title, corresponding author, the name of the institution with which the author(s) are affiliated, the ORCID (http://orcid.org) number, a brief CV and contact information (phone and e-mail).
Abstract and Keywords: The first page of the manuscripts should include the title, abstract, and keywords written in Turkish and English. The abstract should be written in 10-point font, not exceeding 150 words, to best describe the purpose, scope, and conclusions of the manuscript. Keywords should be no more than five and should be written in 10-point font.
Headings: The title of the manuscript should be written in capital letters, 15-point font and bold. All main headings, including the introduction and conclusion of the manuscript, should be written in capital letters, 12-point font and bold. The sub-headings should be written in lowercase, 12-point font and bold. In the manuscript, the main headings and subheadings should be numbered as "1., 1.1., 1.1.1., 1.1.2…".
Tables and Figures: The tables and figures to be used in the text should be given a sequence number and a title. The first words of the titles should begin with capital letters, and the text in their content should be between 8-10-point fonts. If taken from another source, the source(s) should be written in 10-font size and placed under the table or figure in accordance with the citation rules.
Footnotes: The footnotes should only be used for explanations when necessary and should be written in 10-point font. Footnotes should not be used for citations.
Citations: For citations, according to the APA (American Psychological Association) system; the author(s)’ surname, the year of the source and page number should be specified respectively, in parentheses in the text: (Önder, 2022: 200). If the author(s)’ surname is mentioned in the text, only the year and page number should be given in parentheses: According to Önder (2022: 102)…
If more than one work by the author published in the same year is cited, the years should be differentiated by letters (Öner, 2020a: 23; Öner, 2020b: 134). If there is more than one source, they should be separated with semicolons (Önder, 2022: 15; Sözen, 2019: 15; …). If there are three or more authors, the “et al.” abbreviation should be used after the surname of the first author (Aydın et al., 2020: 56).
The footnotes should not be used for citations. Citing secondary sources should be avoided for accessible sources. The conjunctions used in citations in articles written in a foreign language should be compatible with the language of the text.
References: All references cited in the text should be listed in alphabetical order according to the surnames of the authors under the heading "REFERENCES". The works that are not cited should not be included in the list of references. The use of secondary citation to the accessible resources should be avoided.
The bibliography should be prepared according to the APA (American Psychological Association) rules, as shown in the examples below:
Books: Author(s)’ surname, initials. (Date of publication). Book’s title. Translator or editor’ surname, initials, if any (Trans./Ed.),. Published in: Publisher
Akgündüz, A. (2012). Osmanlı'dan Cumhuriyet'e Sayıştay (Divan-ı Muhasebat). Ankara: Sayıştay Yayınları.
Acemoğlu, D. and Robinson, J. A. (2019). Dar Koridor Devletler, Toplumlar ve Özgürlüğün Geleceği. (Çev.) Yüksel Taşkın. İstanbul: Doğan Kitap.
Erdem, M., Şenyüz, D. and Tatlıoğlu, İ. (2020). Kamu Maliyesi (15. Baskı). Bursa: Ekin Kitabevi.
Book Chapters: Author(s)’ surname, initials. (Date of publication). Chapter title. Book title. (Ed.) Editor’s surname, initials. Published in: Publisher.
Çeliker, E. and Türer, A. (2019). Kongrenin Gözetim Fonksiyonu ve Bütçe Denetimi. ABD Kongresinde Yasama, Denetim ve Bütçe Süreçleri. Ankara: TBMM Araştırma Hizmetleri Başkanlığı Yayınları.
Articles: Author(s)’ surname, initials. (Date of publication). Article title. Journal title, volume number(no), pages.
Akdemir, T. and Yeşilyurt, Ş. (2021). Tanzimat’tan Sonra Modern Bütçe Anlayışı ve Osmanlı Bütçelerinin Güvenilirliği Meselesi: Bütçe Etiği Açısından Bir Değerlendirme. Amme İdaresi Dergisi, 54(2), 93-119.
Kutan, A., Laique, U., Qureshi, F., Rehman, I. U. and Shahzad, F. (2020). A Survey on National Culture and Corporate Financial Decisions: Current Status and Future Research. International Journal of Emerging Markets, 16(7), 1234–1258.
Publications by Entities: Abbreviation of the Entity’s name (year). Work title. Published in: Publisher or full name of the entity.
IAASB (2021). Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements. New York: International Auditing and Assurance Standards Board.
Internet: Author’s surname, name, if there is no author, the institution (year) to which the website belongs. Work title. Internet address, access date.
INTOSAI (2018). Communicating and Promoting the Value and Benefits of SAIs: An INTOSAI Guideline. https://www.intosaicommunity.net/wgvbs/wp-content/uploads/2019/08/11-Version-Dec.30.pdf, Accessed on: 07.04.2021.