1. Files to be Uploaded to the System

The manuscript should be uploaded to the system, as a Microsoft Word file and all supplementary materials such as attachments should be added to the article file. In addition, the name and surname, address, telephone number and e-mail address of the authors, and the short CV information of the authors must be uploaded to the system in a separate Microsoft Word file. The plagiarism report and, if necessary, the ethics committee reports should be uploaded to the system as an additional file. When uploading files to the system, no additions such as article name (title), author name, date, number should be written as the file name. The files to be uploaded to the system during the manuscript submission process and the rules for naming the files are described below:

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1.1. Manuscript File

The manuscript must be uploaded to the system in Microsoft Word format. When uploading the article file to the system, only the phrase "Original Manuscript File" should be written in the file name section. An ID number is given automatically and manuscript tracking is done with this number.

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1.2. Resume File

A curriculum vitae containing the authors' short biography, contact information and telephone number must be uploaded to the system. When uploading the CV file to the system, the phrase "Short CV File" should be written in the file name section. You can upload the resume file as an additional file to the system.

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1.3. Plagiarism Report File

The manuscript that will be uploaded to the system by the author(s) must be checked for plagiarism (similarity) through iThenticate, Turnitin or plagiarism.com plagiarism check programs. The similarity rate in the report obtained as a result of the plagiarism check should be 20% and below.

When uploading the plagiarism report file to the system, the phrase " Plagiarism Report" should be written in the file name section. You can upload the plagiarism (similarity) report file to the system as an additional file.

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2. Writing Guidelines

The manuscripts to be submitted to the journal should be arranged according to the writing rules stated below.

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2.1. Page Structure

Margins of the manuscripts are left, right, top and bottom 2.5 cm; gutter (0) and gutter location left; header 1.9 cm and footer 1.7 cm; should be set in A4 page size and vertically. Including appendices and bibliography, submitted manuscripts should not exceed 25 pages.

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2.2. Page Numbers

The page numbers should be placed at the bottom of the page and at the bottom right corner, using natural numbers (1,2,3,4… etc) starting from the main text.

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2.3. Title of the Manuscript

The title should be written in Times New Roman font with 14 font size, bold font and justified. Only the first word of the title and proper names should be capitalized, and other words should be lowercase. The example title is shown below.

 

If the manuscript is derived from a previous study, a footnote should be added to the title, and the place, time and institution information should be given. The footnote to be added should be written using Times New Roman font and 10 point font size.

For Turkish manuscript, the English manuscript title should be written, and for English manuscript, the Turkish manuscript title should be written.

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2.4. Author Names

The name and surname of the author should be written below the title. If there is more than one author, the name and surname of the first author should be written and the other authors' names and surnames should be written sequentially, using commas. The first letters of the name (s) and surname (s) of the author (s) must be capital, the other letters must be lowercase. Corresponding author should be included as the first name.

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2.5. Author Information

Author(s)’s title, institution (name of the university, faculty / institute, department / public or private institution name), address (full address, city, postal code, country), e-mail (e-mail) address and ORCID ID (ORCID ID: https: //orcid.org / ...........) information should be specified below the names of the authors.

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2.6. Manuscript Type

Below the author information, the manuscript type (Research, Collective Work, Investigative essay, Theoretical Manuscript, etc.) should be specified.

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2.7. Abstract and Keywords

At the beginning of the manuscript, there should be a Turkish abstract with a minimum of 100 and a maximum of 250 words, that expresses the subject of the article briefly and concisely. The title should be written as "Abstract". If the manuscript is written in Turkish, first a summary, then an English abstract; if the manuscript is written in English, then an abstract in English should be written first.
 

In the "abstract", the source or citation should not be indicated; the aim and method of the study, the sample / subject / study group, the tool / tools used, important findings and important results should be mentioned. The abstract should be written in Times New Roman font, 11 pt., Single-spaced, single-spaced, and one paragraph without paragraphing.

Below the abstract, appropriate and short keywords covering the main topics of the article should be included. The number of keywords should be at least three and at most five. They should be separated by commas. Keywords should be written in Times New Roman font, 11 pt., Single-spaced, not Italic, and first letter of them should be uppercase.

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2.8. English Title

After the Turkish abstract, the English title should be written, which is compatible with the Turkish title and without errors. The title in English should be written in Times New Roman font with 14 pt., Bold, straight, justified, single line spacing and the initial letter of each word should be lowercase. Only the first word of the English title and proper names should be capitalized, and the first letter of other words should be lowercase.

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2.9. English Abstract

Below the title in English, there should be an English abstract that is compatible with the Turkish abstract. The English abstract should be meaningful, adequate and accurate grammatically. The English abstract should be written in Times New Roman font with 11 font size, single line spacing, 6nk spacing before and after the paragraph.

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2.10. English Keywords

The English abstract should contain appropriate and short keywords covering the main topics of the article. The number of keywords should be at least three and at most five. They should be separated by commas. English keywords should be compatible with Turkish keywords and be accurate. English keywords should be written in Times New Roman font, 11 pt., Single-spaced, single-spaced, and capital letter of each word.

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2.11. Headings and Subheadings

The first heading should be “1. Introduction” and the final main heading should be “…Conclusion”.

Only the first letter of the first word in the main Headings and Subheadings should be written in capital letters, and the first letters of other words, excluding proper names, should be written in lowercase.

Main headings should be written in 11 pt. bold and subtitles should be written in 11 pt.

Headings and subheadings are shown below:

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1. Introduction

2. Second main heading (initial of the first word are capital, other words' initials are lowercase, bold and 11 pt.)

2.1. First degree subtitle (initial letter of the first word is capital, other words’ initial letter is lowercase, straight and 11 pt.)

2.2. Secondary subtitle

2.1.2. ……………………………

2.2. …………………………………

3. Third main heading

4. Fourth main heading

5. Conclusion

 

2.12. Structure of the Text

The Manuscripts should be written using Microsoft Word, with Times New Roman character, 11 pt., single line spacing and 6nk spacing before and after paragraph. Within the text of the article, the paragraphs are created as "justified text" and the paragraphs are started from inside a tab (1,25cm). All Latin terms, regardless of frequency of use, must be in italics. The footnote to be included in the text should be written in Times New Roman font, 10 point font size and single line spacing.

2.13. Equations and Numbers

Equations and / or formulas to be used should be numbered as (1), (2), (3) ......., to the right of the equation and / or formula. References to equations and / or formulas should be made with the equation and / or formula number. Formulas or equations should be written in "Math Type". All variables and statistical tests (such as t-statistic, t = 4.68, F-statistic) should be displayed in italics. Numbers from one to nine should be indicated in text, 10 and progressive numbers should be indicated by numbers, excluding millions and those at the beginning of the sentence. In large numbers, starting from the last digit of the number, no commas or periods should be put between groups of three, but a space should be left (such as 50 000).

2.14. Tables, Figures and Graphics

Tables, figures and graphics should be in the places where they should be in the text. Tables, figures and graphics should be created justified to the text boundaries and should not go beyond the text boundaries. Tables, figures and graphics should be numbered consecutively in the text. The name of the table should be written above the table, and the name of the figure and graphic should be written under the figure and graphic.

Tables should be independent and complete so as not to repeat the information given in the text exactly. Vertical lines should not be used to separate columns, horizontal lines should only be used to separate table parts, not each row. Column headings should be short, in brackets, and abbreviations should be included in the explanations. Use ∗ , ∗∗ , ∗∗∗ as explanation symbols, respectively. The table number should be on the top line and the table name in the bottom line, in 11 pt., Plain, and the first word of the table name and the initials of the proper names in the table name should be capitalized, and the initials of other words should be lower. Sources should be shown under the table. 

 

All pictures (photographs and drawings) should be classified as figures. Figures should be presented consecutively with numbers and numbered in the text. Figure number, figure name and sourcen information should be shown below the figure. The first word of the name of the figure and the initials of the proper names in the name of the figure must be capital, the initials of other words must be lowercase, 11 points and plain. The same rule applies to graphics. References should be shown below figures and graphics.

 

2.15. In-Text References (Citations)

APA (American Psychological Association) reference style should be used in citation and reference. Citations should be shown in the text, not in the form of footnotes. Citations should be given in parentheses and APA 6 rules should be observed when citing.

If the cited work is to be cited exactly or to a specific page, the page number must be specified. However, if a reference is made to the whole work, there is no need to specify a page number. If a specific page is to be cited; when citing works with a single author, the author's surname, the year the paper was published, and the page number of the reference (Bhimani, 2011, p.189); When citing works with two authors, the surname, publication year and page number of the two authors (Bhimani and Horngren 2011, p. 189); In references to works with three or more authors, the first author's surname, publication year and page number should be given (Bhimani et al., 2011, pp.189-190). Some examples of referencing in the text are as follows.

Book and Paper

Reference to a specified page: (Bhimani ve Horngren, 2011, s. 189).

Reference to a specified page: (Bhimani ve Horngren, 2011, ss. 189-190).

One author: (Lewis, 2020, p. 9).

Two authors: (Hosmer and Lemeshow, 2000, pp. 37-38).

Three or more authors: (Bernardo et al., 2010, p. 14).

Websites: (OSYM, 2014) or (Sobel, 2001).

Standards and Legal Regulations: (IAS1.1), (VUK 273.2).

Note: You can use the link http://www.tk.org.tr/APA/apa_2.pdf for citation rules according to APA 6.

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2.16. Footnotes

Explanations that will not be specified in the text should be written in the form of a footnote, by giving the superscript and sequence number to the upper right corner of the end of the relevant word or word in the text. Footnotes should be written in Times New Roman font, 9 font size and single line spacing. Footnotes should not contain formulas or tables.

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2.17. Appendix

Appendix should be before the Bibliography and references in the text to the relevant appendix should be made in the form of "Annex Table 1, Annex Figure 1 or Annex Graphic 5".

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2.18. References

Bibliography should be arranged according to APA 6 rules. Every reference cited in the text of the manuscript should be shown in the bibliography, and every source in the bibliography should be cited in the text.

• The references that do not fit in one line in the bibliography should continue below the fourth letter of the first line.

• The first word of the source name and the initials of proper names should be written in capital letters, and the first letters of other words should be in lowercase. In other words, the first letters of the words in the titles of the work should not be capital.

• If the manuscript is written in English, the conjunction "and" should be used regardless if the source is in English or Turkish .

• References should be written in 10 pt font size, 6 nk before and after paragraphs and single line spacing, hanging, and references should not be numbered. References should be listed alphabetically.