Aysel

Assoc. Prof. Dr.

Enes

Res. Assist.

Accounting has entered a rapid transformation process with the use and development of artificial intelligence and digital technologies in globalising business life. The need for digital technologies and artificial intelligence applica; tions is increasing so that accounting can perform its functions in a healthy and high;performance manner and carry out its duties completely, error;free, quickly and at low cost. Artificial intelligence opportunities have begun to be used to compile, analyse and interpret various information in accounting and finance processes. While artificial intelligence can streamline daily transactions in accounting, there are also advantages and disadvantages it brings to the accounting process. Professional accountants will expand their opportunities to do their jobs better by improving their expertise and adapting to professional change and transformation as a result of technological developments in the field of digital transformation and artificial intelligence, new demands placed on them, and new legislation and regulations in their fields.Baldwin et al. (2006) evaluated how AI can be applied in accounting and auditing processes by conducting a literature review and studied the usability of AI in issues such as internal control assessment, risk assessment, collection of audit evidence, and bankruptcy prediction, especially in assurance services and auditing. Similarly, Serçemeli (2018) examined the digital transformation process in accounting and auditing and emphasised the place of artificial intelligence in this process. Chukwudi et al. (2018) attempted to reveal the impact of artificial intelligence on accounting functions with a survey;based research. According to the research, the application of artificial intelligence technologies positively affects the performance of the accounting functions of accounting firms in southeast Nigeria. Gacar (2019) examined the pros and cons of the use of artificial intelligence specific to Turkey and developed recommendations for professionals. Wen (2020) examined artificial intelligence applications in the field of accounting in terms of writing, identified limitations and developed recommendations. Ucoglu (2020) discussed computer use and learning practises in four major auditing companies (EY, PwC, Deloitte, KPMG) from the perspective of accounting and auditing. Chukwuani and Egiyi (2020) examined the impact of AI in the field of accounting and showed the level of progress in automating the accounting process, outlining how accountants of the 21st century can adapt to widespread automation. Lee and Tajudeen (2020) revealed that artificial intelligence;based accounting software is adopted not only by large organisations. They also observed that businesses are using AI;based accounting software to store invoice images and completely automate the information capture process.&nbsp;The aim of this study is; To investigate the awareness of accounting employees about artificial intelligence and their attitudes towards using artificial intelligence applications in accounting processes. In accordance with the aim of the study, a quantitative research technique from general scanning methods was used. In the study, a survey was applied to 108 participants (independent public accountants, certified public accountants, academicians and auditors) working in the field of accounting in Bilecik and Sakarya provinces by the convenience sampling method. Their opinions were asked about the possibility of using AI in the field of accounting and its effects on the accounting field. Some questions used here are from Johnson et al. (2021)'s study was used. The SPSS software package was used for data analysis.According to the analysis, relatively younger individuals (35;39 age group) who are more prone to technology; It is of the opinion that artificial intelligence is more likely to be used in the field of accounting in the future than individuals working in the field of accounting (50;59 age group) who are experienced due to their age, close to retirement and have spent many years in the profession. Those in the 45;49 age group think that it is more possible for artificial intelligence to affect the accounting profession than individuals in the 50;59 age group.&nbsp;

A Research on the Use of Artificial Intelligence in Accounting

İlker

İrem

The integration of technology into higher education, especially in accounting education, has become increasingly significant for improving student learning outcomes. With rapid advancements in tools like artificial intelligence (AI), educational platforms have emerged that cater to diverse learning preferences and motivations. This study explores the impact of Quizlet, an AI-powered educational tool, on accounting education. Specifically, it evaluates Quizlet’s influence on academic performance and motivation compared to traditional face-to-face teaching methods.This research addresses the growing need for technology-enhanced learning strategies in accounting education. Quizlet, as a technology-based active response tool, was employed to teach the "Current Assets" topic in a General Accounting course. The primary objective was to assess its impact on comprehension and motivation among undergraduate students. By incorporating the Motivated Strategies for Learning Questionnaire (MSLQ), the study examined changes in intrinsic and extrinsic motivation, self-efficacy, task value beliefs, time management, and peer learning. The study was conducted during the Spring 2023-2024 semester at Osmaniye Korkut Ata University, involving students from the Business Administration, Economics, and International Trade and Logistics departments. The research design included a comparative approach: students first attended face-to-face lectures on the Current Assets topic, followed by a Quizlet-based learning session on the same content. Surveys collected feedback after both instructional methods, and the MSLQ was used to measure motivation levels before and after the Quizlet integration.The results highlight significant positive effects of Quizlet on student learning outcomes and motivation. Intrinsic motivation, self-efficacy, and peer learning scores improved notably. Students reported greater interest in learning, increased confidence in their abilities, and enhanced collaboration with peers. These findings indicate that Quizlet’s interactive features fostered a deeper understanding and retention of accounting concepts. Academic performance, as reflected in success rates, was higher in the Quizlet-based sessions compared to traditional methods. Students also expressed positive attitudes toward Quizlet, appreciating its user-friendly interface and engaging features. The platform’s gamified approach to learning made the subject matter more accessible and enjoyable. However, not all results were uniformly positive. While intrinsic motivation and peer learning improved, external motivational factors, such as grades and rewards, showed no significant change. Additionally, a slight decline was observed in students’ perceptions of task importance and utility, possibly because Quizlet emphasises technological interactivity over contextual significance. Another concern was the reduced effort regulation and help-seeking behaviors among some students, suggesting an over-reliance on technology for independent learning.These findings underscore the transformative potential of technology in education while also highlighting its limitations. Quizlet’s ability to make complex accounting topics more engaging and its impact on intrinsic motivation and peer collaboration position it as a valuable tool for modern classrooms. Nonetheless, the slight declines in task value beliefs and effort regulation point to the importance of a balanced approach. Educators should integrate technology thoughtfully, ensuring that it complements rather than replaces traditional teaching methods. To address the observed limitations, educators might incorporate complementary strategies, such as contextual discussions to emphasise task importance or activities that encourage self-regulation and help-seeking behaviors. Faculty training is also essential to optimize the use of tools like Quizlet, equipping instructors with skills to balance technologydriven and conventional methods effectively. This study offers practical implications for educators and institutions aiming to meet the evolving needs of students in the digital age. Interactive tools like Quizlet can enhance engagement, cater to diverse learning preferences, and promote deeper comprehension of complex topics. Institutions should consider long-term evaluations of such tools to refine strategies and ensure sustainable improvements in learning outcomes. Additionally, future research could investigate Quizlet’s scalability across other disciplines and its potential to develop professional competencies over time.&nbsp;In conclusion, the integration of Quizlet into accounting education demonstrates its potential to revolutionize traditional teaching methods. By enhancing student motivation, confidence, and collaboration, it contributes to improved learning outcomes. However, the findings emphasise the importance of a balanced and strategic approach to technology integration, ensuring that students remain actively engaged in their learning journey while developing essential self-regulation and critical thinking skills. This study provides valuable insights for leveraging AI-powered tools to create more effective and inclusive educational environments.&nbsp;

The Effect of Quizlet Application in Accounting Education in Terms of Academic Performance and Student Motivation

Derya

Assist. Prof. Dr.

The EU is an international community of countries that have come together to reduce the devastating effects of wars throughout history in Europe, to increase economic prosperity by creating a common market, and to establish a political union that will allow Europe to take its place as a stronger actor on the world stage.&nbsp;The EU, whose main founding purpose is to increase economic prosperity, has created a single market by encouraging free movement and trade among member countries. The EU provides financial assistance to member countries to eliminate regional differences within the Union and ensure economic harmony, as well as to candidate and potential candidate countries through funds called the “Instrument for Pre-Accession Assistance- IPA” (Yılmaz, 2015).IPA funds help create the structures that candidate countries should coordinate Union policies (Petrakos &amp; Kallioras, 2017). The EU expects the countries that benefit from the funds to account for the funds in accordance with the principles and procedures in the legislation, considering the financial interests of the EU. Otherwise, fund payments may be interrupted or suspended.To benefit effectively from EU funds without any interruption or suspension of funds, it is necessary to avoid errors and irregularities in spending, accounting and reporting processes.Since EU pre-accession financial assistance is generally provided within the scope of projects within the framework of certain programmes, certain legal issues should be considered when accounting and reporting this assistance. These issues are regulated by documents prepared by EU institutions and forming a legal framework, agreements signed between the EU and the institutions of the country receiving financial assistance, and national legislation.The procedures and principles regarding the monitoring, spending and accounting of grant funds transferred from the European Union to public administrations in Turkey in return for projects are determined by the “Regulation on the Spending and Accounting of Grant Amounts Transferred to Public Administrations from the Resources of the European Union and International Organisations in Return for Projects”. In this study, the accounting of IPA funds was examined through a hypothetical example within the framework of the procedures and principles in the regulation mentioned, and it was concluded that considering the following issues in the proper execution of the accounting process would be beneficial in terms of the effective use of funds.<ul><li>Since the scope of the assistance and expenditure items are included in the project contract, expenditures should be made and accounted in a way that serves the purpose of the project in accordance with this contract.</li><li>EU funds should be accounted separately from other resources of the institution receiving assistance and reports specific to these funds should be created.</li><li>National and international standards should be considered in reporting.</li><li>Each record made should be supported by a document and the documents should be preserved.</li><li>Expenditures should be made according to the items budgeted with the project.</li><li>Financial reporting related to the project is subject to audit; therefore, reports should be prepared on time and delivered within the period requested by the EU.</li><li>The legal status of tax exemptions should be monitored and accounting records should be made accordingly.</li><li>Since financial assistance is provided in the Euro, attention should be paid to the reflection of exchange rate changes in accounting records.</li></ul>Paying attention to these issues will contribute to the accurate accounting of the funds provided and to the avoidance of errors and irregularities.Circumstances such as irregularities in project-related expenditures, suspicious eligibility of expenditures, detection of system errors that make the reliability of the internal control system and the use of assets in accordance with the project purpose questionable may result in the interruption or suspension of fund payments (IPA III Financial Framework Partnership Agreement articles 38-39). In addition, the fund beneficiary institution may face administrative and financial sanctions, which may impose additional workload and costs on the institution, result in criminal sanctions, cause loss of reputation, and restrict the institution's access to new funds.&nbsp;As a result, since incorrect accounting of funds may have serious financial, legal and reputational negative consequences for the beneficiary institution, transparency, accuracy and compliance with the legislation are of great importance in the accounting process of funds.&nbsp;

Accounting for the European Union Financial Assistance Allocated to Public Administrations in Turkey

Erdem

Industry 4.0 refers to a period in which digitalisation and automation are increasing. This revolution includes technological developments that make production processes more efficient, flexible, and error-free. The components of Industry 4.0 include elements such as artificial intelligence, the Internet of Things (IoT), big data analytics, cyberphysical systems, and cloud computing. These technologies are radically transforming the internal control systems of businesses. The transformation that began with the digitalisation process with Industry 4.0 has been taken to a further level. Industry 4.0 adds artificial intelligence, the internet of things (IoT), big data analytics, and the integration of cyber-physical systems to production processes, enabling factories to operate with full automation. Industry 4.0 has not only increased the speed and efficiency of production processes but also improved inter-machine communication and self-decision-making capabilities. These developments have made production processes more flexible and customisable; It has increased the competitiveness of businesses on a global scale, making it possible for them to fully adapt to the digital economy. Thus, Industry 4.0 has opened the door to a new era in which industrial systems are completely digitalised and automated, built on the technological foundations of previous industrial revolutions. The digitalisation and automation brought about by Industry 4.0 have radically transformed not only the production processes of businesses but also their internal control systems and control activities.Internal control is a set of processes and policies designed to ensure that businesses achieve their goals. An effective internal control system protects assets, increases efficiency, and ensures the accuracy of accounting transactions. Control activities, one of the basic components of internal control, play an important role in achieving these goals. Control activities perform functions such as managing risks, preventing errors, and increasing operational efficiency.One of the effects of Industry 4.0 on internal control is that control activities are becoming more dynamic and datadriven. Thanks to IoT and big data analytics, businesses can obtain more precise and detailed data in real time. This allows for the faster detection and management of risks. Advanced automation reduces manual auditing and control processes, minimises margins of error, and reduces operational costs. In addition, with the introduction of cyber-physical systems, audit and control processes have become automated, thus reducing the need for manual intervention. This contributes to internal control systems becoming more reliable and sustainable, while allowing businesses to achieve cost effectiveness and operational efficiency in their control activities. These opportunities offered by Industry 4.0 have enabled businesses to establish a more effective control mechanism in their strategic decision-making processes. Industry 4.0 enables businesses to manage risks more efficiently by providing flexibility, effectiveness and sustainability in internal control systems. This transformation makes the control activities of businesses more efficient, reliable, and adaptable.&nbsp;The main purpose of this study is to examine the impact of the technological components of Industry 4.0 on control activities, which are an important element of the internal control system. The research has a non-experimental qualitative research design and is based on the screening model. The research results reveal that technologies such as cyber-physical systems, artificial intelligence, manufactured internet (IoT), big data and cloud computing have transformed control processes into a more dynamic, flexible and data-oriented structure. In order not to miss the Industry 4.0 revolution, it is of great importance for many stakeholders, from individuals to civil society organisations, from businesses to states, to act in cooperation. In order for the digital transformation process to be carried out effectively and correctly, awareness and consciousness levels must be increased, the process must be directed, and states must take the lead in creating the technology infrastructure. In this context, it is recommended to establish centres of excellence within the framework of the cluster model and to provide tax reductions or various financial supports to businesses operating within this ecosystem.

A Theoretıcal Research on the Effects of Industry 4.0 Technology Components on Control Actıvıtıes

Fatma

Prof.

Yapay Zekanın Muhasebede Kullanımı Üzerine Bir Araştırma

Akademik Performans ve Öğrenci Motivasyonu Açısından Muhasebe Eğitiminde Quizlet Uygulamasının Etkisi

Türkiye’deki Kamu İdarelerine Tahsis Edilen Avrupa Birliği Mali Yardımlarının Muhasebeleştirilmesi

Endüstri 4.0 Teknoloji Bileşenlerinin Kontrol Faaliyetleri Üzerindeki Etkilerine Yönelik Teorik Bir Araştırma

@JOURNAL_BOX_CURRENT

@JOURNAL_BOX_EARLYVIEW

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

Kevser

Havva

Üniversite Öğrencilerinin İntihal Algısı

@JOURNAL_BOX_FEATURED

Mustafa

Türkiye’de Muhasebe Mesleğinin Geleceği

Mahmut

Murat

Assist. Prof.

Lecturer

Dijitalleşme Işığında Muhasebe Mesleğinin Geleceği

@JOURNAL_BOX_MOSTREAD

İstanbul Üniversitesi, İşletme Fakültesi Muhasebe Enstitüsü’nün yayını olarak 1975 yılında faaliyetlerine başlayan Muhasebe Enstitüsü Dergisi – Journal of Accounting Institute, açık erişimli, hakemli, yılda iki kere Ocak ve Temmuz aylarında basılı ve elektronik olarak yayımlanan bilimsel bir dergidir.

Muhasebe Enstitüsü Dergisi – Journal of Accounting Institute’un amacı Türkçe ve İngilizce makaleler yayımlayarak, ulusal ve uluslararası düzeyde muhasebe ve işletme alanıyla ilgili bilginin paylaşımına katkıda bulunmaktır. Bu amaçla, Muhasebe Enstitüsü Dergisinde; akademik düzeyde bilimsel nitelikli olmak koşuluyla aşağıda belirtilen alanlarda ya da disiplinlerarası ampirik, teorik veya derleme çalışmalara yer verilmektedir.

Derginin hedef kitlesini akademisyenler, araştırmacılar, profesyoneller, öğrenciler ve ilgili mesleki, akademik kurum ve kuruluşlar oluşturmaktadır. Dergide yayımlanan makalelerin konuları, bunlarla sınırlı olmamak üzere, şu konuları kapsamaktadır: Muhasebe, Finansal ve finansal olmayan raporlama, Finans, Finansal Analiz, Denetim, Kurumsal yönetim, risk yönetimi, iç kontrol, Muhasebe tarihi, Muhasebe, denetim ve finans konuları ile ilişkilendirilmiş disiplinler arası araştırmalar.

Derginin tüm giderleri İstanbul Üniversitesi tarafından karşılanmaktadır. Dergide makale yayını ve makale süreçlerinin yürütülmesi ücrete tabi değildir. Dergiye gönderilen ya da yayın için kabul edilen makaleler için işlemleme ücreti ya da gönderim ücreti alınmaz.

RePEc IDEAS

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EBSCO

DOAJ

Cabells Journalytics

Gale Cengage

Ulrichsweb

@METRIC_VOLUMES

@METRIC_ISSUES

@METRIC_ARTICLES

@METRIC_OPENACCESS

Muhasebe Enstitüsü Dergisi

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.

@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><a href="https://about.proquest.com/en/products-services/Ulrichsweb/" target="_blank" style="font-size: 14.6667px;">Ulrichsweb</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.RetractionJournal follows <a href="https://publicationethics.org/sites/default/files/retraction-guidelines-cope.pdf" target="_blank">COPE’s Retraction Guidelines</a> in case of retraction. The editor has the right to retract an article if: <ul><li>There is clear evidence that the findings are unreliable; either as a result of a major error (e.g. miscalculation or experimental error), or as a result of fabrication (e.g. of data) or falsification (e.g. image manipulation).</li><li>It contains plagiarised content. </li><li>It has been published elsewhere without proper attribution. </li><li>It contains material or data without authorisation for use.</li><li>There is copyright infringement or there is some other serious legal issue.</li><li>It reports unethical research. </li><li>There is evidence that the peer-review process is compromised or manipulated.</li><li>The author(s) failed to disclose a significant competing interest (also known as a conflict of interest) that, in the opinion of the editor, would have unduly influenced the interpretation of the work or the recommendations of the editors and peer reviewers.</li></ul>In case of retraction the following steps are followed:<ul><li>Retraction notice including article title is published in a subsequent issue of the journal. The retraction notice is paginated and listed in the table of contents. </li><li>A link is provided between the retraction notice and the original article in the electronic version. </li><li>The online article is preceded by a page containing the retraction notice; the reader can then proceed to the article itself.</li><li>The original article remains unchanged, except for a watermark on the .pdf on each page stating that it has been &#34;retracted”.</li></ul>Article Removal for Legal ReasonsIn the following circumstances, except the metadata (title and authors), the text of the article is removed and a page informing that the article has been removed for legal reasons replaces the article. <ul><li>The article is found to be defamatory or to infringe the legal rights of others, and retraction is not deemed to be an adequate solution.</li><li>The article has been, or is reasonably likely to be the subject of a court order.</li><li>There is a significant risk to public health. </li></ul>

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.

The Artificial Intelligence Policy, prepared in light of developments in artificial intelligence (AI) and practices in scholarly publishing, sets out the editorial and ethical principles that authors, reviewers, and editors should follow when using such technologies. The following sources have been considered in the preparation of the AI policy:Committee on Publication Ethics <a href="https://publicationethics.org/guidance/cope-position/authorship-and-ai-tools" target="_blank">(COPE) - Authorship and AI tools</a>; International Committee of Medical Journal Editors <a href="https://www.icmje.org/recommendations/browse/roles-and-responsibilities/defining-the-role-of-authors-and-contributors.html#four" target="_blank">(ICMJE) - Artificial Intelligence (AI)-Assisted Technology; World Association of Medical Editors  (WAME) Chatbots, Generative AI, and Scholarly Manuscripts</a><a href="https://www.icmje.org/recommendations/browse/roles-and-responsibilities/defining-the-role-of-authors-and-contributors.html#four"></a>AI-assisted technologies (such as large language models [LLMs], chatbots, or image generators) can develop and produce a wide variety of content, including text, images, audio, and synthetic data. When used ethically and safely, these capabilities can increase productivity and foster innovation, but when used without human guidance, they pose risks such as inaccurate and biased results, omissions and errors in citations, deficiencies in protecting privacy and intellectual property rights, and potential violations of authors' and publishers' rights. IUPress adopts the following core principles to avoid these risks in the use of AI:  <ul><li>Details of any AI used in the production of content (including but not limited to text, figures, images, and code) must be declared and clearly explained in the appropriate section of the paper (as an acknowledgement and/or in the methods section). </li><li>No AI tool may be listed as an author in any scientific paper. </li><li>Authors are responsible for the accuracy, completeness, and originality of their work, even if AI is used in any way; they are responsible for the proper referencing and attribution of others' ideas, data, words, or other materials. </li><li>Reviewers and editors must not upload submitted work, in whole or in part, to any generative AI application.</li></ul>In the editorial processes of IUPress publications, tools are available to assist editors in identifying AI-generated content. On the other hand, it is common to use AI tools that provide suggestions for improving and enhancing readability, language, and grammar, and such AI tools can be used in IUPress publications under the supervision of editors and authors.

Artificial Intelligence Policy

<ul><li>Authors are required to declare if they have used AI-assisted technologies (such as large language models [LLMs], chatbots, or image generators) in the creation of their submitted work. </li><li>Authors should explain, both in the cover letter and in the appropriate section of the submitted paper (as a footnote and/or in the methods section), which AI tool and which version of it they have used and for what purpose. </li><li>Authors should also indicate how they used the AI tool and how they assessed the validity of the results obtained using this technology, and what aspects of the paper, manuscript content, data or supporting files were influenced by the use of the AI tool or were generated by AI.</li><li>It is the authors' responsibility to ensure the accuracy, validity and appropriateness of content and citations generated by AI-assisted technologies and to eliminate potential errors, inconsistencies and biased results. </li><li>Authors should always check the original sources to eliminate possible plagiarism, recognising that there is a potential for plagiarism in texts produced with AI-assisted technologies. They should confirm that they have checked and that the sources are original.  </li><li>AI-assisted tools (such as ChatGPT) cannot be listed as authors because they cannot be responsible for the accuracy, integrity, and originality of the work, and these responsibilities are essential to authorship. Therefore, authors are responsible for all material involving the use of AI-assisted technologies. Authors should ensure that all statements in the article that state the hypotheses, interpretations, conclusions, limitations, and implications of the study represent their own opinions.  </li><li>Studies created by authors using AI tools in the following ways, which substitute for the basic researcher's and author's responsibilities, violate the principles of scientific publishing and publication ethics, and such studies are not eligible for inclusion in publications: </li></ul><ul><ul><li>Generation of text or code without rigorous review, </li><li>Generation of synthetic data to replace missing data without a robust methodology, </li><li>Creation of any inaccurate, synthetic content, including abstracts or supplementary materials, </li><li>Creation and manipulation of images and figures (pictures, graphs, data tables, medical images, image snippets, computer codes and formulae) or original research data (enhancing, hiding, moving, removing or adding a particular feature within an image or figure) using AI.</li></ul></ul>

It is essential to maintain confidentiality in the peer review process and not to share or use the reviewed work in this process. <a href="https://publicationethics.org/sites/default/files/ethical-guidelines-peer-reviewers-cope.pdf" target="_blank">(COPE – Ethical Guidelines for Peer Reviewers</a>)<ul><li>Reviewers should not upload a manuscript or part of a manuscript submitted to them for review to generative AI tools or large language models to assist in the review, evaluation or decision-making process, as uploading content to such AI tools by reviewers violates the authors' privacy and property rights.  </li><li>Reviewing a scientific paper is a responsibility that can only be undertaken by human beings. The critical thinking and original evaluation required for peer review is beyond the scope of this technology, and there is a risk that the technology will produce inaccurate, incomplete or biased conclusions about the paper. The peer review report and decision letters should reflect the personal assessment of the reviewers and editors of the submitted content. The reviewer is responsible and accountable for the content of his/her report. </li><li>AI tools may be used in a limited way to improve the quality of the language of the peer review report (for translation or language editing) in the context of peer review. If such use is made, the reviewer must declare the use when submitting the report. </li><li>Reviewers who suspect inappropriate or undisclosed use of generative AI in a submission should report their concerns to the editor.</li></ul>

Editors are obliged to ensure that the confidentiality of the manuscripts submitted to the journal is maintained during the evaluation process, and it is essential that the peer-reviewed work is not shared or used outside the parties involved in that process. (COPE - Code of Conduct and Best Practice Guidelines for Journal Editors) <a href="https://publicationethics.org/files/Code_of_conduct_for_journal_editors_Mar11.pdf" target="_blank">(COPE – Code of Conduct and Best Practice Guidelines for Journal Editors)</a>.<ul><li>Editors should not upload a submitted article, or any part of it, to generative Artificial Intelligence tools or Big Language Models to assist in the review, evaluation or decision-making process, as this may violate authors' privacy and property rights. </li><li>Managing the editorial review of a scientific article implies responsibilities that can only be attributed to humans. Generative AI or AI-assisted technologies should not be used by editors to assist in the evaluation or decision-making process of an article, as the critical thinking and original evaluation required for this task is beyond the scope of this technology and there is a risk that the technology will produce inaccurate, incomplete or biased conclusions about the article. The editor is responsible and accountable for the editorial process, the final decision and its communication to the authors.</li><li>Editors should not use generative AI tools to compose decision letters or abstracts of unpublished research. </li><li>Editors may use generative AI tools to help find appropriate reviewers.</li><li>If editors suspect the use of generative AI in a submitted manuscript or a submitted referee report, they should conduct an editorial review of the matter and consider the policy.</li></ul>

<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/F365305C00E94306B39E13D374F9D5AC" 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 7th Edition for referencing and quoting. For more information:- American Psychological Association. (2020). Publication manual of the American Psychological Association (7th ed.). APA.-<a href="http://www.apastyle.org" target="_blank"> http://www.apastyle.org</a>Accuracy 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;In references with three or more authors, valid for the first use; (Ailen et al., 2000)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]. 3A Eğitim Danışmanlık Ltd.b) Book Translated into TurkishMucchielli, A. (1991). Zihniyetler [Mindsets] (A. Kotil, Trans.). İletişim Yayınları. (Original work was published in 1990, 7th Edition.)c) Edited BookÖren, T., Üney, T., &amp; Çölkesen, R. (Eds.). (2006). Türkiye bilişim ansiklopedisi [Turkish Encyclopedia of Informatics]. 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]. Total Bilişim.e) Book in EnglishKamien R., &amp; Kamien A. (2014). Music: An appreciation.  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 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). 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.). 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 Twenty AuthorsKalnay, E., Kanamitsu, M., Kistler, R., Collins, W., Deaven, D., Gandin, L., Iredell, M., Saha, S., White, G., Woollen, J., Zhu, Y., Chelliah, M., Ebisuzaki, W., Higgins, W., Janowiak, J., Mo, K. C., Ropelewski, C., Wang, J., Leetmaa, A., . . . Joseph, D. (1996). The NCEP/NCAR 40- year reanalysis project. Bulletin of the American Meteorological Society, 77(3), 437–471. <a href="http://doi.org/fg6rf9" target="_blank">http://doi.org/fg6rf9</a>d) 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 DatabaseSarı, E. (2008). Cultural identity and politics: Interculturalism in Mardin. (Unpublished PhD Thesis). Ankara University.b) Dissertation/Thesis from an Institutional DatabaseVan Brunt, D. (1997). Networked consumer health information systems (Doctoral dissertation). Available from ProQuest Dissertations and Theses database. (UMI No. 9943436)c) Dissertation/Thesis from WebYaylalı-Yıldız, B. (2014). University campuses as places of potential publicness: Exploring the politicals, social and cultural practices in Ege University (Doctoral dissertation). Retrieved from Retrieved from: http://library.iyte.edu.tr/tr/hizli-erisim/iyte-tez-portalid) Dissertation/Thesis abstracted in Dissertations Abstracts InternationalTonta, Y. A. (1992). An analysis of search failures in online library catalogs (Doctoral dissertation, University of California, Berkeley). http://yunus.hacettepe.edu.tr/~tonta/yayinlar /phd/ickapak.htmle) Master's/PhD Thesis 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.f) 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.g) 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.htmh) 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.0805417105i) Proceeding in Book FormSchneider, R. (2013). Research data literacy. S. Kurbanoğlu ve ark. (Ed.), Communications in Computer and Information Science: Vol. 397. Worldwide Communalities and Challenges in Information Literacy Research and Practice in (s. 134–140). Cham, İsviçre: Springer. http://dx.doi.org/10.1007/978-3-319-03919-0j) 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. 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Journal of Accounting Institute

ISSUE 72, 2025

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