Mustafa

Prof.

Türkiye’de Muhasebe Mesleğinin Geleceği

Sabri

The road to prosperity with the Industrial Revolution was now through production and sale to the world through free trade policies and instruments. Until then, the exploitation of precious metals and the accumulation of commercial capital in the world through international trade had continued to increase since the second half of the century. In fact, the growth rate of industrial production and world trade in the following years had been significantly higher than in previous years and periods.Increased trade with the effect of the industrial revolution has led to the need for trade education. Commercial education, which began with the Industrial Revolution in Europe and the United States, is the foundation of today’s major trade schools. In this study, we examined how business education began in Europe and the United States, the steps it took and how it was taught.Economic growth and development are not the same things, although economic growth is a phenomenon that is followed by almost everyone. Economic growth includes the increase in per capita national income. Development involves both economic growth and structural change. Economic development occurs over a long period of time when there is an increase in the economic welfare of individuals in a country. The idea of a link between development and foreign trade in economic theory is based on classical economists. Adam Smith and David Ricardo, J.S., who were the representatives of the liberal view, who produced their works in the second half of the 18th century and the first half of the 19th century. Classical economists like Mill talk about the dynamic effects of markets. Not only one country will benefit from free foreign trade, but international prosperity and exchange will increase prosperity all over the world. Since the second half of the 19th century and at the beginning of the 20th century, there has been strong criticism of the views of the Classical School.The systematic penetration of trade education into the European and American Education Systems, which is the basis of today’s Faculties of Business and Economics, has been with the Industrial Revolution. These schools, which constitute the foundations of today’s highly respected universities, have given great importance to the merchant sector and they have never denied the material and moral support of these schools both during the establishment and development of these schools. Over time, the educational contents changed, were updated and started to use modern educational techniques required by the era. The main reason for the emergence of these schools was the need for qualified manpower required by the trade. Realizing that economic growth cannot be lasting without economic development, the western world has seen and continued to invest in people who are at the heart of economic growth.In fact, in our country, trade education has started to be given in a way that does not fall behind the Western examples. The Greek nation, which was the best nation in the Ottoman Empire, established the Elen Commerce School in Heybeliada (Halki), the first private business school of the country, in 1831 and began to train traders in need of trade. Following the closure of the Elen School of Commerce for various reasons, the Hamidiye School of Commerce was established in 1883 as the first public school of the country. After school, it became Istanbul Academy of Economic and Commercial Sciences, and gave life to Marmara University which is today one of the biggest universities in the country.

Sanayi Devrimi Sonrası Avrupa ve Amerika’da Ticaret Eğitimi

Turgay

Assist. Prof.

KGK İnceleme Raporları Çerçevesinde Türkiye’de Denetim Kalitesi

Mahmut

Murat

Lecturer

Dijitalleşme Işığında Muhasebe Mesleğinin Geleceği

Çağrı

Res. Assist.

Share-based payments as shares or share options are common features of employee remuneration. Suppliers, who provide professional services, can also be paid by issuing shares or share options. Share-based payments become an important way of binding employees to a company, where the key asset is staff and aligning the employees’ interests with those of the shareholders. Those kinds of payments became a larger component of employee and executive compensation especially in biotechnology and information technology sectors.&nbsp;A share-based payment is the transaction, in which a company pays for goods or services either by transferring its own equity instruments to the counterparty, or by paying an amount of cash that is based on its own share price. IFRS 2 specifies how companies should account for goods or services received in exchange for share-based payments. In IFRS 2, three types of share-based payment transactions are identified.<ul><li>Equity settled shared-based payment transactions, in which the company pays for goods or services by issuing equity instruments such as shares or share options. </li><li>Cash settled share-based payment transactions, in which the company pays for goods or services in cash, but the amount to be paid is based on the price of the company’s equity instruments (shares or share options). </li><li>Share-based payment transactions with cash alternatives, in which the company receives goods or services and either the company or the supplier of the goods and services has a choice of the entity settling the transaction in cash or by issuing equity instruments.</li></ul>In practice, companies have an interest in using equity settled share-based payments or cash settled share-based payments. This study focuses on the recognition and measurement of equity settled and cash settled share-based payment transactions and investigates their financial effects. How and when the company measures the transactions or whether the company must remeasure the transaction, all depend on whether the transaction is equity settled or cash settled. Equity settled share-based payment transactions require a measurement that reflects the price of the shares or share options at the grant date. The measurement of equity settled share-based payment transactions cannot be updated after the grant date in order to reflect the changes in share price. However, for vesting conditions a company should update the measurement to reflect the changes in its employee number estimates. No adjustments can be made based on market conditions. Share-based payment cost is recognized over the vesting period, with a corresponding entry in equity. This cost can be recognized as an expense or capitalized as an asset if the general asset-recognition criteria are met. Cash settled share-based payment transactions are measured at the fair value of the liability and recognized as an expense or capitalized as an asset if the general assetrecognition criteria are met. The liability to pay cash is measured on a basis that reflects the price of the share or share option. In order to reflect the changes in the price of share or share option, the subsequent measurement should be updated at each reporting period. Changes in the measurement of the liability are reported in profit or loss and remeasurements during the vesting period are only recognized to the extent that services have been received.The choice of share based payments transactions is relevant for economic decisions of the companies and for the assessment of stewardship by management. In this study, recognition and measurement of equity settled and cash settled share-based payment transactions were analyzed and the financial effects of the application of both the equity settled and cash settled share-based payment transactions were examined through two case studies. Five financial ratios were calculated in order to investigate the financial effects of the different share-based payment transactions. The classification of share-based payment transactions (equity settled or cash settled share-based payment) changes the magnitude of the key liquidity and profitability ratios of the companies. Equity settled share-based payment transactions are more suitable for immature companies with low liquidity, which prefer debt financing, whereas cash settled share-based payment transactions are more favorable for the companies which prefer equity financing and cannot benefit from the leverage effect.

Özkaynağa Dayalı ve Nakde Dayalı Hisse Bazlı Ödemelerin Finansal Performansa Etkileri

Serdan

Burcu

Assoc. Prof.

İşletmelerde Kurumsal Risk Yönetimi ve İç Denetime Farklı Bir Bakış Açısı: 5S Uygulaması

Kevser

Havva

Üniversite Öğrencilerinin İntihal Algısı

Yasemin

Merve

Sheikh

Akademik Dergilerin İntihal Politikalari Üzerine Bir Değerlendirme

Göksel

2018 Yılında Ortada Kâr mı Var, Yoksa Zarar mı?: Türk Hava Yolları Vak’ası

Duygu

Ceren

Hande

40. Yılında Türkiye Muhasebe Eğitimi Sempozyumu

Fatma

Uğur

Assist. Prof. Dr.

Artificial intelligence has emerged as a transformative force in the field of accounting, revolutionising processes, increasing efficiency, and providing valuable insights to stakeholders. The ability of AI to automate tasks, enhance accuracy, and provide data-driven predictions has reshaped the accounting domain, enabling accountants to focus more on strategic and value-added tasks. One of the key features that make the adoption of artificial intelligence in the field of accounting is its ability to automate repetitive and time-consuming tasks. Artificial intelligence algorithms can efficiently handle tasks such as data entry, record-keeping, and invoice processing, allowing accountants to focus on more complex and strategic tasks. As artificial intelligence continues to evolve, its role in accounting is expected to further expand and stimulate innovation and transformation across the industry.However, the use of artificial intelligence in accounting raises certain ethical concerns. When employing AI in accounting, it is necessary to pay attention to ethical principles, such as transparency, accountability, privacy, bias, fairness, explaining ability, and societal impact. The use of artificial intelligence in accounting is particularly concerning in terms of transparency and accountability. How and in what manner do artificial intelligence make decisions when used in a certain field? This is an important question that must be addressed. Whether the decisions made are fair and unbiased has always been a controversial issue. Therefore, it could be a significant step for accountants to use AI systems that establish trust, accountability, transparency, and auditability. In addition, delineating an ethical framework with defined boundaries can make the complex environment of AI safer, ensuring that it serves the accounting profession more securely. In this way, the ethical principles of accounting can be upheld, and public trust in the profession can be enhanced.&nbsp;Ethical principles regarding the use of AI in accounting necessitate a great emphasis on data privacy. The intensive processing of sensitive financial data requires stringent security measures. Compliance with data protection regulations and ethical standards is critical for ensuring the privacy and confidentiality of financial information. Algorithmic bias emerges as another ethical concern related to the use of AI in accounting processes. If training data contain biases, artificial intelligence algorithms may perpetuate and reinforce these biases, leading to unfair and discriminatory outcomes. To address this issue, continuous monitoring, evaluation, and adjustment of algorithms are necessary to minimise biases and ensure fairness in decision-making processes. In addition to increases in efficiency and improvements in accuracy, artificial intelligence also makes significant contributions to fraud detection mechanisms in accounting. AI-supported systems enhance financial integrity by detecting irregularities and anomalies in financial transactions. This, in turn, supports a functioning that is aligned with ethical corporate responsibility and accountability principles. The responsibilities and roles of stakeholders in accounting arising from the use of AI are also addressed. Establishing clear ethical guidelines for the use of artificial intelligence in accounting, utilising qualified and field-appropriate AI applications, and imparting ethical knowledge and skills to stakeholders can preserve the ethical principles of the accounting profession and enhance trust in the profession.In conclusion, although the integration of AI into accounting offers significant practical benefits, ethical concerns must also be carefully addressed. Balancing efficiency gains with ethical responsibilities requires careful consideration of various issues, such as layoffs, data privacy protection, algorithmic bias reduction, and fair decision-making. As accounting professionals embrace technological advancements, an ethical approach that preserves trust and integrity must be adopted to fully leverage the potential of artificial intelligence.&nbsp;

Ethics of Artificial Intelligence (AI) Use in Accounting

Günay

Assoc. Prof. Dr.

Sinan

Prof. Dr.

According to the latest 2024 Occupational Fraud Report published by the International Association of Certified Fraud Examiners (ACFE), asset misappropriation is the most common and has the highest financial impact in 89% of the cases studied (ACFE 2024, p. 10). It aims to prevent these abuses by the entity through an independent audit process and to convey fair information to the users of financial information.In Turkey, the Public Oversight Accounting and Auditing Standards Authority (POA), which is authorised to ensure and maintain the quality of independent audit processes and publish accounting and auditing standards, shares its reviews of audit reports and processes, excluding denunciations and complaints, with financial information users through annual reports and imposes sanctions for misstatements it detects. These POA feedback ensure the quality assurance of the independent audit process and prevent misstatements. The accounting findings identified in the annual review reports published by POA for the years 2016-2022 are similar in terms of years. In a revenue cycle audit consisting of inventories, revenue, trade receivables, and trade payables, the similarity of the findings on compliance with accounting and auditing standards over a seven-year period reveals the need for research on revenue cycle audits. The purpose of this study is to understand misstatements in the revenue cycle audit process, which are similar over the years, and to determine strategies to improve misstatements to enable financial information users to make appropriate decisions.&nbsp;There are five basic subsystems that constitute the accounting information system. These are directly related to each other; revenue cycle, expenditure cycle, production cycle, human resources, and finance cycles. The revenue cycle is realised in two basic stages. The physical stage, in which assets or services are passed from the seller to the buyer, and the financial stage, which involves the receipt of payment by the seller (Hall 2011, p. 153).Regulations required to be complied with in the accounting records and reporting of entities subject to independent audit regarding revenue, inventories, trade receivables, and payables in the revenue cycle; TFRS 15 Revenue from Contracts with Customers, TAS 1 Presentation of Financial Statements, TAS 2 Inventories, TAS 23 Cost of Borrowing, TAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, TAS 21 Effects of Changes in Foreign Exchange Rates, TAS 37 Provisions, Contingent Liabilities and Contingent Assets, Conceptual Framework. In accordance with these standards, an independent auditor shall carry out auditing activities for accounting transactions and financial reporting.Each year, the POA discloses to the public through inspection reports any irregularities that arise in the independent audit processes that are expected to be performed in accordance with the Standards on Independent Auditing (SIA) issued by the POA. In the annual inspection reports published by the POA for the years 2016-2022, the findings commonly identified in independent audit processes performed by independent auditors, excluding denunciations and complaints, are similar across all seven years.Auditors are expected to analyse these annual examination reports carefully, particularly considering the misappropriation of assets, errors, and fraud detected in the revenue cycle elements. Although the fines and administrative sanctions imposed by the POA are important for solving the problem, the fact that the same findings are detected in seven annual reports indicates that different strategies need to be developed to solve the problem.&nbsp;Studies in the literature have revealed that the quality of an independent audit process can also be negatively affected by reasons arising from the auditor and the audit team. In order to reduce misstatements as a result of this effect, it is suggested that this issue should be addressed separately in the continuing education of auditors, and revenue cycle misstatements should be emphasised in independent audit examinations. In addition, due care should be taken to ensure that auditors perform the processes in strict compliance with accounting and auditing standards. It would be useful to establish audit quality working groups, transfer the results of academic studies to stakeholders, and focus auditors on the processes of the companies they audit and the activities of the sector. It is important that firms perform risk-focused revenue cycle audits and use more audit evidence in their revenue cycle audits. As a result of this study, it is recommended to prepare checklists to be used in audit activities, especially in areas where the findings are similar, and to address the sanctions imposed by POA more systematically.&nbsp;

Misunderstandings in the Revenue Cycle During the Independent Audit  Process and Improvement Strategies

Gamze

Res. Assist. Dr.

Bibliometric analysis is a method used to examine studies written in any branch of science, to determine the development process in that branch of science, and to see which topics are focused on (Hotaşımlı and Erem, 2014).Although it is not known exactly when the first study on bibliometric analysis was made in the literature, it is said that the study titled “Theory of National and International Bibliography”, conducted by Campbell in 1896, was the first (Hood and Wilson, 2001). According to Donthu et al. 2021, discussions about bibliometric analysis started in the early 1950s, but bibliometric analysis has become populars in recent years because of the ease of obtaining large volumes of data in Scopus and Web of Science databases and the ease of analysis with bibliometric software such as Gephi, Leximancer, and VOSviewer.&nbsp;The study examined and analyse the articles published in the Journal of Accounting Institute in terms of their bibliometric features. Because of the literature review, no bibliometric analysis study was found regarding a journal with a deep-rooted history, such as the Journal of the Accounting Institute. In the study, the number of articles published in the journal by year was evaluated by classifying them into categories such as the number of pages of the articles, the types of the articles, their writing language, the types of sources they used, the number of contributing authors, their title, gender, institution, and keywords used in the articles. Since the issues of the journal before 2018 could not be accessed from the Dergipark and the Journal of Accounting Institute’s website, 11 issues covering the years 2018-2023 were examined.According to the analysis results of the study, a total of 70 articles were published between 2018 and 2023. When the number of articles published by year was examined, it was determined that the most articles were published in 2019 and the fewest articles were published in 2018.When the published articles were classified according to their number of pages, 47 articles were in the range of 11-20 pages, and none of the articles were in the range of 31-40 pages. It has been concluded that the article types generally consist of studies conducted in the journal, research, compilation, opinion, case study, technical note, and symposium note. The most published article type is a research article, and the least published article type is a symposium note and technical note In the journal, where publications are published in Turkish and English, 62 of the 70 studies published between 2018 and 2023 were published in Turkish and 8 in English.The total number of Turkish and foreign sources used in the studies published in the journal is 1887. It was observed that 1131 of these sources were foreign sources, while 756 were Turkish sources. When the academic titles of the 120 authors who contributed to the journal were classified, it was determined that the group that we call the other category, consisting of doctoral / master’s students and private and public sector employees, made the most contributions, while the least contribution was in the lecturer and research assistant category. In gender classification, 61 male authors and 59 female authors contributed to the magazine.In the analysis where 70 articles were examined, the most studies consisted of studies with double authors, while the least studies consisted of studies with three or more authors.The keywords used in the studies published in the journal were analysed and it was determined that Auditing, Accounting, Corporate Governance, and Financial Reporting were the most used keywords.Finally, the author institutions that contributed the most to the journal were Istanbul University, Marmara University, and Halic University.

Bibliometric Analysis of Articles Published in the Journal of  Accounting Institute

Erdem

Inflation, a continuous and significant increase in the general price level, emerges as an economic reality. It is a crucial issue globally and is also felt in Turkey economically, socially, and morally. The resurgence of high inflation in Turkey has brought the issue of inflation accounting to the forefront. The impacts on financial statements become more pronounced as the inflation rate rises. This heightened impact necessitates that businesses and financial analysts pay closer attention to the distortions caused by inflation in their financial reporting. Historical cost accounting, which records assets and liabilities at their original purchase prices, becomes less relevant as the real value of money changes over time.Financial statements provide critical information for decision makers; However, during the preparation of these statements, inflation is a significant obstacle to accurate and relevant financial reporting. To accurately evaluate real results, financial statements must be cleared of the negative effects of inflation. Because the information in financial statements based on historical cost loses its understandability as the nominal value of the local currency used as the unit of measurement changes, that is, the purchasing power of money varies on various dates. It is difficult to make comparisons between previous periods and different financial statements. This creates uncertainty about whether financial statements have the necessary qualitative characteristics. Therefore, correcting the financial statements of companies operating in countries affected by high inflation is of great importance to eliminate these negative effects. The methods applied in the literature and in practise to reduce the effects of inflation on financial statements are examined under two main categories: partial adjustment methods” and “permanent adjustment methods”. These methods offer different approaches to evaluating the effects of inflation on financial statements.Financial ratios are based on important measures used to evaluate a business’ financial performance. The impact of inflation on these ratios can have serious consequences on the financial soundness of businesses and their decision-making processes. As inflation distorts the true value of financial statement items, it can lead to inaccurate financial ratios. For instance, profitability ratios may appear inflated due to nominal increases in revenue and profits; however, in reality, the real purchasing power of these returns might decrease. Similarly, real assets and liabilities may be affected by inflation. To address these issues, financial analysts and decision makers must adjust financial ratios for inflation to reflect more accurate and consistent measures of financial performance. This can involve using inflation-adjusted figures for revenues, expenses, assets, and liabilities to recalculate financial ratios. Overall, understanding and adjusting for the effects of inflation is essential for accurate financial analysis, sound business decision-making, and maintaining the financial health of businesses in an inflationary environment.In this study, the sector average of liquidity, financial structure, turnover rate, and profitability rates of companies in the production sector operating in Borsa Istanbul are examined in three-month quarters between the 2016 and 2023 periods. Time series analysis was used to test the research hypotheses. ADF (Augmented Dickey Fuller) analysis was performed to check the stationarity of the series, and the research hypotheses were tested using ARDL (Automatic Distributed Lag) modelling. The effects of PPI rates, which represent inflation, on financial ratios are discussed and interpreted in detail. Many studies in the literature discuss inflation accounting theoretically. However, empirical studies on inflation accounting are limited. This study aims to fill an important gap in this field and make a significant contribution to the literature by examining the effects of inflation on financial statements in detail. In this research, it was concluded that the financial structure ratios, borrowing capacities and profitability of companies are directly affected by changes in PPI. Additionally, some suggestions have been made on the subject.

Effect of Inflation on Financial Ratios: A Research in the Manufacturing  Sector Traded in Borsa Istanbul

Yakup

Prof. Dr. Alparslan PEKER’i Kaybettik

@JOURNAL_BOX_CURRENT

@JOURNAL_BOX_EARLYVIEW

Business Education in Europe and in the United States after the Industrial Revolution

Plagiarism Perception of University Students

@JOURNAL_BOX_FEATURED

Future of the Accounting Profession in Turkey

The Future of the Accounting Profession in the Light of Digitalization

@JOURNAL_BOX_MOSTREAD

Journal of Accounting Institute - Muhasebe Enstitüsü Dergisi has been an official publication of Institute of Accounting affiliated to Istanbul University Business School since 1975. It is an open access, peer-reviewed, scientific journal published both in print and electronically, two times a year in January and July.

The aim of the Muhasebe Enstitüsü Dergisi – Journal of Accounting Institute is to contribute to dissemination of scientific knowledge about the field of accounting and business administration both at national and international levels by publishing articles in Turkish and English. In line with this objective the journal seeks to publish high quality scholarly papers.

The journal considers ampirical, theoretical or review articles within the defined scope in below and welcomes interdisciplinary studies as well. The target group of the Journal consists of the academics, researchers, students and related vocational or academic institutions and establishments.

Major subject areas of interest include, but are not restricted to the other fields: Accounting, Financial and non-financial reporting, Finance, Financial analysis, Auditing, Institutional management, risk management and internal control, Accounting history, Interdisciplinary studies which are related to the topics: accounting, auditing and finance.

All expenses of the journal are covered by the Istanbul University. Processing and publication are free of charge with the journal. There is no article processing charges or submission fees for any submitted or accepted articles.

RePEc IDEAS

RePEc EconPapers

EBSCO

DOAJ

Cabells Journalytics

Gale Cengage

@METRIC_VOLUMES

@METRIC_ISSUES

@METRIC_ARTICLES

@METRIC_OPENACCESS

Journal of Accounting Institute

@INFO_TAB_ABOUT

Editor in Chief

Deputy Editor in Chief

Editorial Management Member

English Language Editor

Editorial Board Member

@INFO_TAB_BOARDS

The aim of the Muhasebe Enstitüsü Dergisi – Journal of Accounting Institute is to contribute to dissemination of scientific knowledge about the field of accounting and business administration both at national and international levels by publishing articles in Turkish and English. In line with this objective the journal seeks to publish high quality scholarly papers. All expenses of the journal are covered by the Istanbul University. Processing and publication are free of charge with the journal. There is no article processing charges or submission fees for any submitted or accepted articles. The journal considers ampirical, theoretical or review articles within the defined scope in below and welcomes interdisciplinary studies as well. The target group of the Journal consists of the academics, researchers, students and related vocational or academic institutions and establishments. Major subject areas of interest include, but are not restricted to the fields in below. • Accounting • Financial and non-financial reporting • Finance • Financial analysis • Auditing • Institutional management, risk management and internal control • Accounting education • Accounting history • Interdisciplinary studies which are related to the topics: accounting, auditing and finance

Aim and Scope

RePEc IdeasRePEc EconpapersEBSCO Business Source UltimateEBSCO Central &amp; Eastern European Academic SourceDOAJCabells Journalytics<a href="https://go.gale.com/ps/dispAdvSearch.do?userGroupName=anon~84c5a0c7&amp;prodId=AONE" target="_blank">Gale Cengage</a>

Indexing and Abstracting

The journal is committed to upholding the highest standards of publication ethics and pays regard to Principles of Transparency and Best Practice in Scholarly Publishing published by the <a href="https://publicationethics.org/" target="_blank">Committee on Publication Ethics (COPE)</a>, the <a href="https://doaj.org/apply/transparency/#principles-of-transparency-and-best-practice-in-scholarly-publishing" target="_blank">Directory of Open Access Journals (DOAJ)</a>, the <a href="https://oaspa.org/" target="_blank">Open Access Scholarly Publishers Association (OASPA)</a>, and the <a href="https://www.wame.org/" target="_blank">World Association of Medical Editors (WAME)</a> on <a href="https://publicationethics.org/resources/guidelines-new/principles-transparency-and-best-practice-scholarly-publishing" target="_blank">https://publicationethics.org/resources/guidelines-new/principles-transparency-and-best-practice-scholarly-publishing</a> The subjects covered in the manuscripts submitted to the Journal for publication must be in accordance with the aim and scope of the Journal. Only those manuscripts approved by every individual author and that were not published before in or sent to another journal, are accepted for evaluation.Changing the name of an author (omission, addition or order) in papers submitted to the Journal requires written permission of all declared authors.Plagiarism, duplication, fraud authorship/denied authorship, research/data fabrication, salami slicing/salami publication, breaching of copyrights, prevailing conflict of interest are unethical behaviors. All manuscripts not in accordance with the accepted ethical standards will be removed from the publication. This also contains any possible malpractice discovered after the publication. Plagiarism Submitted manuscripts that pass preliminary control are scanned for plagiarism using iThenticate software. If plagiarism/self-plagiarism will be found authors will be informed. Editors may resubmit manuscript for similarity check at any peer-review or production stage if required. High similarity scores may lead to rejection of a manuscript before and even after acceptance. Depending on the type of article and the percentage of similarity score taken from each article, the overall similarity score is generally expected to be less than 15 or 20%. Double Blind Peer-Review After plagiarism check, the eligible ones are evaluated by the editors-in-chief for their originality, methodology, the importance of the subject covered and compliance with the journal scope. The editor provides a fair double-blind peer review of the submitted articles and hands over the papers matching the formal rules to at least two national/international referees for evaluation and gives green light for publication upon modification by the authors in accordance with the referees’ claims.

Policies

The journal is an open access journal and all content is freely available without charge to the user or his/her institution. Except for commercial purposes, users are allowed to read, download, copy, print, search, or link to the full texts of the articles in this journal without asking prior permission from the publisher or the author. This is in accordance with the <a href="https://www.budapestopenaccessinitiative.org/read" target="_blank">BOAI</a> definition of open access.The open access articles in the journal are licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International (<a href="https://creativecommons.org/licenses/by-nc/4.0/deed.en" target="_blank">CC BY-NC 4.0</a>) license.

All expenses of the journal are covered by the Istanbul University. Processing and publication are free of charge with the journal. There is no article processing charges or submission fees for any submitted or accepted articles.

Authors publishing with the journal retain the copyright to their work licensed under the Creative Commons Attribution-NonCommercial 4.0 International license (<a href="https://creativecommons.org/licenses/by-nc/4.0/" target="_blank">CC BY-NC 4.0</a>) (<a href="https://creativecommons.org/licenses/by-nc/4.0/" target="_blank">https://creativecommons.org/licenses/by-nc/4.0/</a> ) and grant the Publisher non-exclusive commercial right to publish the work. CC BY-NC 4.0 license permits unrestricted, non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.

Editor should consider publishing correction if minor errors that do not effect the results, interpretations and conclusions of the published paper are detected. Editor should consider retraction if major errors and/or misconduction that invalidate results and conclusions are detected.Editor should consider issuing an expression of concern if there is evidence of research or publication misconduct by the authors; there is evidence that the findings are not reliable and institutions of the authors do not investigate the case or the possible investigation seems to be unfair or nonconclusive. The guidelines of <a href="https://publicationethics.org/resources/flowcharts/complete-set-english" target="_blank">COPE</a> and <a href="https://www.icmje.org/recommendations/" target="_blank">ICJME</a> are taken into consideration regarding correction, retractions or expression of concern.

To guarantee that all papers published in the journal are maintained and permanently accessible, articles are stored in Dergipark which serves as a  national archival web site and at the same time permits LOCKSS to  collect, preserve, and serve the content.Additionally, authors are encouraged to self-archive the final PDF version of their articles in open electronic archives with  that conform to standards of Open Archives Initiative (<a href="https://www.openarchives.org/" target="_blank">https://www.openarchives.org/</a>). Authors should provide a link from the deposited version to the URL of IUPress journal website.

<div style="text-align: left;">Journal of Accounting Institute- Muhasebe Enstitüsü Dergisi is committed to upholding the highest standards of publication ethics and pays regard to Principles of Transparency and Best Practice in Scholarly Publishing published by the <a href="https://publicationethics.org/" target="_blank">Committee on Publication Ethics (COPE)</a>, the <a href="https://doaj.org/apply/transparency/#principles-of-transparency-and-best-practice-in-scholarly-publishing" target="_blank">Directory of Open Access Journals (DOAJ)</a>, the <a href="https://oaspa.org/" target="_blank">Open Access Scholarly Publishers Association (OASPA)</a>, and the <a href="https://www.wame.org/" target="_blank">World Association of Medical Editors (WAME)</a> on <a href="https://publicationethics.org/resources/guidelines-new/principles-transparency-and-best-practice-scholarly-publishing" target="_blank">https://publicationethics.org/resources/guidelines-new/principles-transparency-and-best-practice-scholarly-publishing</a></div>All submissions must be original, unpublished (including as full text in conference proceedings), and not under the review of any other publication synchronously. Authors must ensure that submitted work is original. They must certify that the manuscript has not previously been published elsewhere or is not currently being considered for publication elsewhere, in any language. Applicable copyright laws and conventions must be followed. Copyright material (e.g. tables, figures or extensive quotations) must be reproduced only with appropriate permission and acknowledgement. Any work or words of other authors, contributors, or sources must be appropriately credited and referenced.Each manuscript is reviewed by one of the editors and at least two referees under double-blind peer review process. Plagiarism, duplication, fraud authorship/denied authorship, research/data fabrication, salami slicing/salami publication, breaching of copyrights, prevailing conflict of interest are unnethical behaviors.All manuscripts not in accordance with the accepted ethical standards will be removed from the publication. This also contains any possible malpractice discovered after the publication. In accordance with the code of conduct we will report any cases of suspected plagiarism or duplicate publishing.

Ethics

Journal of Accounting Institute- Muhasebe Enstitüsü Dergisi adheres to the highest standards in research ethics and follows the principles of international research ethics as defined below. The authors are responsible for the compliance of the manuscripts with the ethical rules.-    Principles of integrity, quality and transparency should be sustained in designing the research, reviewing the design and conducting the research.-    The research team and participants should be fully informed about the aim, methods, possible uses and requirements of the research and risks of participation in research.-    The confidentiality of the information provided by the research participants and the confidentiality of the respondents should be ensured. The research should be designed to protect the autonomy and dignity of the participants.-    Research participants should participate in the research voluntarily, not under any coercion.-    Any possible harm to participants must be avoided. The research should be planned in such a way that the participants are not at risk.-    The independence of research must be clear; and any conflict of interest or must be disclosed.-    In experimental studies with human subjects, written informed consent of the participants who decide to participate in the research must be obtained. In the case of children and those under wardship or with confirmed insanity, legal custodian’s assent must be obtained.-    If the study is to be carried out in any institution or organization, approval must be obtained from this institution or organization.-    In studies with human subject, it must be noted in the method’s section of the manuscript that the informed consent of the participants and ethics committee approval from the institution where the study has been conducted have been obtained.

It is authors’ responsibility to ensure that the article is in accordance with scientific and ethical standards and rules. And authors must ensure that submitted work is original. They must certify that the manuscript has not previously been published elsewhere or is not currently being considered for publication elsewhere, in any language. Applicable copyright laws and conventions must be followed. Copyright material (e.g. tables, figures or extensive quotations) must be reproduced only with appropriate permission and acknowledgement. Any work or words of other authors, contributors, or sources must be appropriately credited and referenced.All the authors of a submitted manuscript must have direct scientific and academic contribution to the manuscript. The author(s) of the original research articles is defined as a person who is significantly involved in “conceptualization and design of the study”, “collecting the data”, “analyzing the data”, “writing the manuscript”, “reviewing the manuscript with a critical perspective” and “planning/conducting the study of the manuscript and/or revising it”. Fund raising, data collection or supervision of the research group are not sufficient roles to be accepted as an author. The author(s) must meet all these criteria described above. The order of names in the author list of an article must be a co-decision and it must be indicated in the <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/645D9DF58E5C45A4ACF7B7494378C8B4" target="_blank">Copyright Agreement Form</a>. The individuals who do not meet the authorship criteria but contributed to the study must take place in the acknowledgement section. Individuals providing technical support, assisting writing, providing a general support, providing material or financial support are examples to be indicated in acknowledgement section.All authors must disclose all issues concerning financial relationship, conflict of interest, and competing interest that may potentially influence the results of the research or scientific judgment.When an author discovers a significant error or inaccuracy in his/her own published paper, it is the author’s obligation to promptly cooperate with the Editor-in-Chief to provide retractions or corrections of mistakes.

Editor evaluates manuscripts for their scientific content without regard to ethnic origin, gender, sexual orientation, citizenship, religious belief or political philosophy of the authors. Editor provides a fair double-blind peer review of the submitted articles for publication and ensures that all the information related to submitted manuscripts is kept as confidential before publishing.Editor is responsible for the content and overall quality of the publication and must publish errata pages or make corrections when needed.Editor does not allow any conflicts of interest between the authors, editors and reviewers. Only editor has the full authority to assign a reviewer and is responsible for final decision for publication of the manuscripts in the Journal.Reviewers’ judgments must be objective. Reviewers must ensure that all the information related to submitted manuscripts is kept as confidential and must report to the Editor if they are aware of copyright infringement and plagiarism on the author’s side.A reviewer who feels unqualified to review the topic of a manuscript or knows that its prompt review will be impossible should notify the Editor and excuse himself from the review process.The editor informs the reviewers that the manuscripts are confidential information and that this is a privileged interaction. The reviewers and editorial board cannot discuss the manuscripts with other persons. Unless the authors and editor permit, the reviews of referees cannot be published or disclosed. The anonymity of the referees is important. In particular situations, the editor may share the review of one reviewer with other reviewers to clarify a particular point.

Only those manuscripts approved by its every individual author and that were not published before in or sent to another journal, are accepted for evaluation.Submitted manuscripts that pass preliminary control are scanned for plagiarism using iThenticate software. After plagiarism check, the eligible ones are evaluated by editor-in-chief for their originality, methodology, the importance of the subject covered and compliance with the journal scope.The editor hands over the papers matching the formal rules to at least two national/international referees for double-blind peer review evaluation and gives green light for publication upon modification by the authors in accordance with the referees’ claims.

Peer Review

Only those manuscripts approved by its every individual author and that were not published before in or sent to another journal, are accepted for evaluation.Submitted manuscripts that pass preliminary control are scanned for plagiarism using iThenticate software. After plagiarism check, the eligible ones are evaluated by editor-in-chief for their originality, methodology, the importance of the subject covered and compliance with the journal scope.  Editor-in-chief evaluates manuscripts for their scientific content without regard to ethnic origin, gender, sexual orientation, citizenship, religious belief or political philosophy of the authors and ensures a fair double-blind peer review of the selected manuscripts.The selected manuscripts are sent to at least two national/international external referees for evaluation and publication decision is given by editor-in-chief  upon modification by the authors in accordance with the referees’ claims.Editor in chief does not allow any conflicts of interest between the authors, editors and reviewers and is responsible for final decision for publication of the manuscripts in the Journal.Reviewers’ judgments must be objective. Reviewers’ comments on the following aspects are expected while conducting the review.-    Does the manuscript contain new and significant information?-    Does the abstract clearly and accurately describe the content of the manuscript?-    Is the problem significant and concisely stated?-    Are the methods described comprehensively?-    Are the interpretations and consclusions justified by the results?-    Is adequate references made to other Works in the field?-    Is the language acceptable?Reviewers must ensure that all the information related to submitted manuscripts is kept as confidential and must report to the editor if they are aware of copyright infringement and plagiarism on the author’s side.A reviewer who feels unqualified to review the topic of a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.The editor informs the reviewers that the manuscripts are confidential information and that this is a privileged interaction. The reviewers and editorial board cannot discuss the manuscripts with other persons. The anonymity of the referees is important.

All correspondence will be sent to the first-named author unless otherwise specified. Manuscpript is to be submitted online via <a href="http://dergipark.gov.tr/meder" target="_blank">http://dergipark.gov.tr/meder</a> and it must be accompanied by a cover letter indicating that the manuscript is intended for publication, specifying the article category (i.e. research article, review etc.) and including information about the manuscript (see the Submission Checklist). Manuscripts should be prepared in Microsoft Word 2003 and upper versions. In addition, <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/645D9DF58E5C45A4ACF7B7494378C8B4" target="_blank">Copyright Agreement Form</a><a href="http://cdn.istanbul.edu.tr/FileHandler2.ashx?f=copyrighttransferformen_litera_636846337884291693.doc"> </a>that has to be signed by all authors must be submitted.1. The manuscripts should be in A4 paper standards: having 2.5 cm margins from right, left, bottom and top, Times New Roman font style in 10 font size and line spacing of 1.5 and “justify align” format. For indented paragraph, tab key should be used. One line spacing should be used for the tables and figures, which are included in the text.2. The name(s) of author(s) should be given just beneath the title of the study aligned to the right. Also the affiliation, title, e-mail and phone of the author(s) must be indicated on the bottom of the page as a footnote marked with an asterisk (*).3. Before the introduction part, there should be an abstract of 180-200 words. Underneath the abstract, 3-5 keywords that inform the reader about the content of the study should be specified.4. The manuscripts should contain mainly these components: title, abstract and keywords; extended abstract, sections, footnotes and references.5. Research article sections are ordered as follows: “Introduction”, “Aim and Methodology”, “Findings”, “Discussion and Conclusion”, “Endnotes” and “References”. For review and commentary articles, the article should start with the “Introduction” section where the purpose and the method is mentioned, go on with the other sections; and it should be finished with “Discussion and Conclusion” section followed by “Endnotes”, “References” and “Tables and Figures”.6. Tables, graphs and figures can be given with a number and a defining title if and only if it is necessary to follow the idea of the article. Otherwise features like demographic characteristics can be given within the text.7. A <a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/F93DE3B7EFD64CF8AE10862302286177" target="_blank">title page</a> including author information must be submitted together with the manuscript. The title page is to include fully descriptive title of the manuscript and, affiliation, title, e-mail address, postal address, phone, fax number of the author(s) and ORCIDs of all authors (see The Submission Checklist).8. Authors are responsible for all statements made in their work published in the Journal; Istanbul University Accounting Institute has no responsibility in this regard.9. The author(s) can be asked to make some changes in their articles due to peer reviews.10. The studies that were sent to the journal will not be returned whether they are published or not.

Author Guidelines

Although references to review articles can be an efficient way to guide readers to a body of literature, review articles do not always reflect original work accurately. Readers should therefore be provided with direct references to original research sources whenever possible. On the other hand, extensive lists of references to original work on a topic can use excessive space on the printed page. Small numbers of references to key original papers often serve as well as more exhaustive lists, particularly since references can now be added to the electronic version of published papers, and since electronic literature searching allows readers to retrieve published literature efficiently. Papers accepted but not yet included in the issue are published online in the Early View section and they should be cited as “advance online publication”. Citing a “personal communication” should be avoided unless it provides essential information not available from a public source, in which case the name of the person and date of communication should be cited in parentheses in the text. For scientific articles, written permission and confirmation of accuracy from the source of a personal communication must be obtained.Reference Style and FormatJournal of Accounting Institute - Muhasebe Enstitüsü Dergisi complies with APA (American Psychological Association) style 6th Edition for referencing and quoting. For more information:- American Psychological Association. (2010). Publication manual of the American PsychologicalAssociation (6th ed.). Washington, DC: APA.- http://www.apastyle.orgAccuracy of citation is the author’s responsibility. All references should be cited in text. Reference list must be in alphabetical order. Type references in the style shown below.Citations in the TextCitations must be indicated with the author surname and publication year within the parenthesis.If more than one citation is made within the same paranthesis, separate them with (;).Samples:More than one citation;(Esin et al., 2002; Karasar, 1995)Citation with one author;(Akyolcu, 2007)Citation with two authors;(Sayıner &amp; Demirci, 2007)Citation with three, four, five authors;First citation in the text: (Ailen, Ciambrune, &amp; Welch, 2000) Subsequent citations in the text: (Ailen et al., 2000)Citations with more than six authors;(Çavdar et al., 2003)Citations in the ReferenceAll the citations done in the text should be listed in the References section in alphabetical order of author surname without numbering. Below given examples should be considered in citing the references.Basic Reference TypesBooka) Turkish BookKarasar, N. (1995). Araştırmalarda rapor hazırlama (8th ed.) [Preparing research reports]. Ankara, Turkey: 3A Eğitim Danışmanlık Ltd.b) Book Translated into TurkishMucchielli, A. (1991). Zihniyetler [Mindsets] (A. Kotil, Trans.). İstanbul, Turkey: İletişim Yayınları.c) Edited BookÖren, T., Üney, T., &amp; Çölkesen, R. (Eds.). (2006). Türkiye bilişim ansiklopedisi [Turkish Encyclopedia of Informatics]. İstanbul, Turkey: Papatya Yayıncılık.d) Turkish Book with Multiple AuthorsTonta, Y., Bitirim, Y., &amp; Sever, H. (2002). Türkçe arama motorlarında performans değerlendirme [Performance evaluation in Turkish search engines]. Ankara, Turkey: Total Bilişim.e) Book in EnglishKamien R., &amp; Kamien A. (2014). Music: An appreciation. New York, NY: McGraw-Hill Education.f) Chapter in an Edited BookBassett, C. (2006). Cultural studies and new media. In G. Hall &amp; C. Birchall (Eds.), New cultural studies: Adventures in theory (pp. 220–237). Edinburgh, UK: Edinburgh University Press.g) Chapter in an Edited Book in TurkishErkmen, T. (2012). Örgüt kültürü: Fonksiyonları, öğeleri, işletme yönetimi ve liderlikteki önemi [Organization culture: Its functions, elements and importance in leadership and business management]. In M. Zencirkıran (Ed.), Örgüt sosyolojisi [Organization sociology] (pp. 233–263). Bursa, Turkey: Dora Basım Yayın.h) Book with the same organization as author and publisherAmerican Psychological Association. (2009). Publication manual of the American psychological association (6th ed.). Washington, DC: Author.Articlea) Turkish ArticleMutlu, B., &amp; Savaşer, S. (2007). Çocuğu ameliyat sonrası yoğun bakımda olan ebeveynlerde stres nedenleri ve azaltma girişimleri [Source and intervention reduction of stress for parents whose children are in intensive care unit after surgery]. Istanbul University Florence Nightingale Journal of Nursing, 15(60), 179–182.b) English Articlede Cillia, R., Reisigl, M., &amp; Wodak, R. (1999). The discursive construction of national identity. Discourse and Society, 10(2), 149–173. http://dx.doi.org/10.1177/0957926599010002002c) Journal Article with DOI and More Than Seven AuthorsLal, H., Cunningham, A. L., Godeaux, O., Chlibek, R., Diez-Domingo, J., Hwang, S.-J. ... Heineman, T. C. (2015). Efficacy of an adjuvanted herpes zoster subunit vaccine in older adults. New England Journal of Medicine, 372, 2087–2096. http://dx.doi.org/10.1056/NEJMoa1501184d) Journal Article from Web, without DOISidani, S. (2003). Enhancing the evaluation of nursing care effectiveness. Canadian Journal of Nursing Research, 35(3), 26–38. Retrieved from http://cjnr.mcgill.cae) Journal Article wih DOITurner, S. J. (2010). Website statistics 2.0: Using Google Analytics to measure library website effectiveness. Technical Services Quarterly, 27, 261–278. http://dx.doi.org/10.1080/07317131003765910f) Advance Online PublicationSmith, J. A. (2010). Citing advance online publication: A review. Journal of Psychology. Advance online publication. http://dx.doi.org/10.1037/a45d7867g) Article in a MagazineHenry, W. A., III. (1990, April 9). Making the grade in today’s schools. Time, 135, 28–31.Doctoral Dissertation, Master’s Thesis, Presentation, Proceedinga) Dissertation/Thesis from a Commercial DatabaseVan Brunt, D. (1997). Networked consumer health information systems (Doctoral dissertation). Available from ProQuest Dissertations and Theses database. (UMI No. 9943436)b) Dissertation/Thesis from an Institutional DatabaseYaylalı-Yıldız, B. (2014). University campuses as places of potential publicness: Exploring the politicals, social and cultural practices in Ege University (Doctoral dissertation). Retrieved from http://library.iyte.edu.tr/tr/hizli-erisim/iyte-tez-portalic) Dissertation/Thesis from WebTonta, Y. A. (1992). An analysis of search failures in online library catalogs (Doctoral dissertation, University of California, Berkeley). Retrieved from http://yunus.hacettepe.edu.tr/~tonta/yayinlar /phd/ickapak.htmld) Dissertation/Thesis abstracted in Dissertations Abstracts InternationalAppelbaum, L. G. (2005). Three studies of human information processing: Texture amplifica&#173;tion, motion representation, and figure-ground segregation. Dissertation Abstracts International: Section B. Sciences and Engineering, 65(10), 5428.e) Symposium ContributionKrinsky-McHale, S. J., Zigman, W. B., &amp; Silverman, W. (2012, August). Are neuropsychiatric symptoms markers of prodromal Alzheimer’s disease in adults with Down syndrome? In W. B. Zigman (Chair), Predictors of mild cognitive impairment, dementia, and mortality in adults with Down syndrome. Symposium conducted at the meeting of the American Psychological Association, Orlando, FL.f) Conference Paper Abstract Retrieved OnlineLiu, S. (2005, May). Defending against business crises with the help of intelligent agent based early warning solutions. Paper presented at the Seventh International Conference on Enterprise Information Systems, Miami, FL. Abstract retrieved from http://www.iceis.org/iceis2005/abstracts_2005.htmg) Conference Paper - In Regularly Published Proceedings and Retrieved OnlineHerculano-Houzel, S., Collins, C. E., Wong, P., Kaas, J. H., &amp; Lent, R. (2008). The basic nonuniformity of the cerebral cortex. Proceedings of the National Academy of Sciences, 105, 12593–12598. http://dx.doi.org/10.1073/pnas.0805417105h) Proceeding in Book FormParsons, O. A., Pryzwansky, W. B., Weinstein, D. J., &amp; Wiens, A. N. (1995). Taxonomy for psychology. In J. N. Reich, H. Sands, &amp; A. N. Wiens (Eds.), Education and training beyond the doctoral degree: Proceedings of the American Psychological Association National Conference on Postdoctoral Education and Training in Psychology (pp. 45–50). Washington, DC: American Psychological Association.i) Paper PresentationNguyen, C. A. (2012, August). Humor and deception in advertising: When laughter may not be the best medicine. Paper presented at the meeting of the American Psychological Association, Orlando, FL.Other Sourcesa) Newspaper ArticleBrowne, R. (2010, March 21). This brainless patient is no dummy. Sydney Morning Herald, 45.b) Newspaper Article with no AuthorNew drug appears to sharply cut risk of death from heart failure. (1993, July 15). The Washington Post, p. A12.c) Web Page/Blog PostBordwell, D. (2013, June 18). David Koepp: Making the world movie-sized [Web log post]. Retrieved from http://www.davidbordwell.net/blog/page/27/d) Online Encyclopedia/DictionaryIgnition. (1989). In Oxford English online dictionary (2nd ed.). Retrieved from http://dictionary.oed. comMarcoux, A. (2008). Business ethics. In E. N. Zalta (Ed.). The Stanford encyclopedia of philosophy. Retrieved from http://plato.stanford.edu/entries/ethics-business/e) PodcastDunning, B. (Producer). (2011, January 12). inFact: Conspiracy theories [Video podcast]. Retrieved from http://itunes.apple.com/f) Single Episode in a Television SeriesEgan, D. (Writer), &amp; Alexander, J. (Director). (2005). Failure to communicate. [Television series episode]. In D. Shore (Executive producer), House; New York, NY: Fox Broadcasting.g) MusicFuchs, G. (2004). Light the menorah. On Eight nights of Hanukkah [CD]. Brick, NJ: Kid Kosher.

<a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/645D9DF58E5C45A4ACF7B7494378C8B4" target="_blank">Copyright Agreement Form</a><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/F93DE3B7EFD64CF8AE10862302286177" target="_blank">Title page</a><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/F28E76CD06BB4452BA144BEA7DA202EA" target="_blank">Author Form</a>

Ensure that the following items are present:● Cover letter to the editorThe category of the manuscriptConfirming that “the paper is not under consideration for publication in another journal”.Including disclosure of any commercial or financial involvement.Confirming that last control for fluent English was done.Confirming that journal policies detailed in Information for Authors have been reviewed.Confirming that the references cited in the text and listed in the references section are inline with APA 6.<ul><li><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/645D9DF58E5C45A4ACF7B7494378C8B4" target="_blank">Copyright Agreement Form</a></li><li><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/9EC6D9709E05466EBC80E889A5A7B6FA" target="_blank">Author Form</a></li><li>Permission of previous published material if used in the present manuscript</li><li><a href="https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/F93DE3B7EFD64CF8AE10862302286177" target="_blank">Title page</a></li></ul>The category of the manuscriptThe title of the manuscript All authors’ names and affiliations (institution, faculty/department, city, country),e-mail addressesCorresponding author’s email address, full postal address, telephone and fax numberORCIDs of all authors.● Main Manuscript DocumentThe title of the manuscript both in Turkish in EnglishAbstract (180-200 words) Key words: 3-5 words Acknowledgement (if exists)ü Acknowledgements, grant supports, conflicts of interest should be indicated ReferencesAll tables, illustrations (figures) (including title, description, footnotes)

Issue Type	Regular
Editor(s)	Fatma Lerzan Kavut
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