DENETİŞİM JOURNAL

WRITING GUIDELINES and EVALUATION PRINCIPLES

A - GENERAL PRINCIPLES

1. Denetişim Journal, the publication organ of the Public Internal Auditors Association (KİDDER), is a peer-reviewed scientific journal published biannually. It operates within the TÜBİTAK ULAKBİM criteria and aims to contribute to the development of the audit/internal audit system in social sciences and public administration, as well as to the establishment of good governance principles. The publication language is Turkish. (Articles written in English may also be published.)
2. Submitted articles must be relevant to the journal's scope. Articles written on topics directly related to internal audit, such as internal control, risk management, governance, process management, performance management, etc., are prioritized for publication.
3. Submitted articles must not have been previously published in full text in any other publication or submitted for publication elsewhere. Studies previously presented at national or international congresses or symposiums and whose abstract has been printed can be submitted by stating these characteristics. Authors are advised to review the documents regarding our Journal's scope and policy, as well as the rules of publication ethics, before submitting their articles.
4. Submitted articles undergo a preliminary evaluation and plagiarism check by the editor, after which they are submitted to the evaluation of one Editorial Board member and two independent referees. A double-blind review system is applied in our journal. After the completion of the referee evaluation process, the articles are taken into the publication process according to the order determined by the Editorial Board. The author(s) are informed about the works that are not deemed suitable for publication as a result of the evaluation.
5. All rights of accepted articles belong to Denetişim Journal. Quotations can be made from the articles published in our journal by citing "Denetişim Journal" as the source. The authors are responsible for the content of the articles, and the advertisers are responsible for the content of the advertisements.
6. It is essential that the articles comply with research and publication ethics rules, and COPE (Committee On Publication Ethics) standards are considered in this regard.
7. Simple spelling and typesetting errors in articles accepted for publication may be corrected ex officio by the Editorial Board without being sent to the author.
8. A copyright fee may be paid for each published article. The amount of the copyright fee to be paid is determined by the Editorial Board, taking into account the type and scientific originality and research intensity of the published article. The copyright fee is paid after the publication of the article.
9. Articles should be submitted electronically in Word file format to "[e-posta adresi kaldırıldı]". The e-mail text should include the author's name and title, full address, telephone number, e-mail address, and the T.C. identification number and bank account number required for the payment of the copyright fee.
10. More than one single-authored work by the same author cannot be published in the same issue.

**B - WRITING GUIDELINES**

1. Submitted articles;

* Must be in Turkish. Articles written in English may also be published.
* Excluding the abstract, should be no less than 4000 words and no more than 8000 words.
* Must be written in "Times New Roman" font, 10 point size, single line spacing (1.0), and justified.
* Must be written with "Normal" page setup, 3 cm top and bottom margins, 2 cm right and left margins, without a gutter, and with a 1 cm first-line indent.
* Must comply with the rules of scientific article writing and the spelling and grammar rules determined by the Turkish Language Association (TDK).

2. The article should consist of a Turkish and English title, Turkish and English abstracts, keywords indicating the main topics discussed in the article, introduction, development, conclusion sections summarizing the evaluation and recommendations related to the topic. The relevant sections should be organized as follows:

* **TITLE and Author Name:** The article title should reflect the content of the article and should not exceed 10 words, in 14-point size, all uppercase and bold, and centered on the page. One line below this title, the English article title should also be written in the same format but in italics and in parentheses. The name(s) of the author(s) should be written one line below the English title, right-aligned, italicized, 11-point size, and bold. The first letter of the author's first name should be capitalized, and the subsequent letters should be lowercase, while all letters of the surname should be uppercase. An asterisk (\*) should be placed after the surname, and after this symbol is indicated as a footnote at the bottom of the first page, the title(s) of the author(s), the institution(s) they work for, Orcid numbers, and e-mail addresses should be written in 10-point size, separated by commas.

* **ABSTRACT:** In this section, the topic discussed in the article, along with the suggestions and conclusions, should be summarized in Turkish in no more than 250 words. The Turkish abstract should be written in 9-point size and bold, justified.

* **Keywords:** This section should include keywords that indicate the main topics discussed in the article. There should be no fewer than 3 and no more than 5 keywords.

* **JEL Codes:** This section should include the JEL codes related to the topics discussed in the article.

* The English versions of the ABSTRACT, Keywords, and JEL Classification should appear in the same order, without any difference in meaning, with the same formatting features but in italics.

* **1. INTRODUCTION:** The introduction section should include the subject of the article, a brief background on the subject, the aim of the article, and the topics and method used.

* **2. EXPLANATION, DISCUSSION, AND EVALUATIONS:** This section should include an analysis of the current situation related to the subject of the article, and if possible, by including national and international practices and standards and developments in this field, it should address the deficiencies and areas for improvement of the current situation and develop concrete proposals for this purpose.

* **3. CONCLUSION:** The topic discussed in the article should be addressed very concisely in this section, and the evaluations and recommendations should be summarized.

3. Appendices, Tables, and Figures should be indicated according to the following rules:

* The titles of tables, figures, graphs, and pictures should be written centered above the objects, in "Times New Roman" font, 10-point size, with the first letter of each word capitalized, and single line spacing, not exceeding the boundaries of these objects. If these objects are used by citation, the cited source should be written centered immediately below the object, in "Times New Roman" font, 10-point size, and single line spacing, not exceeding the boundaries of this object. This should also be explicitly stated in the References section.
* Appendices should be given before the References. References to these within the text should be made as follows: (Appendix 1: Table of the Number of Internal Auditors by Institution), (Appendix 2: Figure xx), or (Appendix 3: yyy Graph).

4. Footnotes and references should be indicated. Footnotes should be given at the bottom of the page, and references should be included in parentheses within the text and in the References section at the end of the text. Footnotes and References should comply with the following rules:

* References should be written in "Times New Roman" font, 10-point size, using the in-text citation method (APA style), and should be included in the References section at the end of the article.
* In the References section, authors' surnames should be written first, with the first letter capitalized and the rest lowercase, followed by the initials of their first names in uppercase. Sources not cited in the text should not be included.
* In the References section, the sources used should be listed alphabetically according to the author's surname, regardless of the source type.
* If the author's name is not available for sources used from the internet, these sources should be written under the heading "Internet Resources" after the sources with known authors, considering the chronological order of access dates.

Examples that can be used for citations from various sources are provided below and in the attached article template.

**References**

**Book:**
İnalcık, H. (2017). *Osmanlı imparatorluğu klasik çağ (1300-1600)* (24th ed.). İstanbul: Yapı Kredi Yayınları.

Kepekçi C. (1998). *Bağımsız denetim* (3rd ed.). Ankara: Siyasal Yayınevi.

**Translated Book:**
Müftüler M. (2001). *Türkiye ve AB: Soğuk savaş sonrası ilişkiler* (C. Coşar, Trans.). İstanbul: Astra Yayınları.

**Article/Paper:**
Okur, M. (2018). Makale örneği. *Denetişim Dergisi*, *1*(12), 37-38.

Yazar A., Çizer V., & Okur M. (2018, February 20). İnternetten alınan yazarlı yazı: Yazım kuralları ve değerlendirme esasları. *Kidder*. Retrieved from [http://www.kidder.org.tr/?page\_id=112](http://www.kidder.org.tr/?page_id=112)

**Presentation/Thesis:**
Çizer, V. (2015). Konferans Bildirisi Örneği. *İç denetim konferansı* (pp. 4-45). Ankara: KİDDER Yayınları.

Tezci, J. (2016). *İç denetimin gelişimi* (Unpublished doctoral dissertation). Ankara Üniversitesi, Ankara.

Click here for an example of an article written in accordance with the above writing rules: Denetişim Makale Şablonu

**C - ARTICLE EVALUATION PRINCIPLES**

1. The evaluation process for articles submitted to the journal is as follows:

* Articles submitted to the journal are first evaluated by the Editorial Board in terms of plagiarism check, subject, format, content, and ethical rules.
* Those that receive a positive opinion with the Article Evaluation Form (MDF) from the Editorial Board are submitted to the evaluation of two independent referees determined by the editor. Referees are not informed about the author(s) of the submitted article, and the author(s) are not informed about the identities of the referees evaluating the article.
* Articles and papers that receive a negative opinion in the evaluation made by the Editorial Board are not sent to independent referees and are returned to the author(s) with information (and a request for correction if deemed necessary).
* Referees express their opinions by preparing a Referee Evaluation Report (HDR) regarding the publication, non-publication, or revision of the articles as a result of their evaluations within the framework of the criteria determined by the Editorial Board. These opinions are forwarded to the editor along with the articles. Referee reports are confidential and are kept for five years.
* If there is a difference of opinion between the referee evaluation reports, the article or papers are sent to a third Editorial Board member referee and are subjected to a final evaluation, and then forwarded to the editor for evaluation together with the opinions of all three referees. The Responsible Managing Editor makes the final decision on the publication, revision, or non-publication of the articles in line with the incoming referee evaluation reports. Articles that do not receive a positive opinion from at least 2 referees are not published.
* Articles that are deemed to require revision as a result of the evaluations are sent to the author(s) with the revision suggestions and are requested to be revised and resubmitted within 15 business days. Authors are obliged to take into account the criticisms and suggestions of the referees regarding the article they submitted if revisions are requested by the referees. Articles that are not revised or whose revised versions are not deemed sufficient by the Editorial Board are not published; the author(s) are informed and the articles are returned. The Editorial Board may request the data set, computer code, etc., used by the author(s) when deemed necessary.

2. The Editorial Board decides on the action to be taken in cases requiring correction regarding formatting rules not included in these principles.

Denetişim Journal Editorial Board