CHOICE OF INVENTORY ACCOUNTING METHOD UNDER IFRS: AN EMPIRICAL STUDY FROM THE PERSPECTIVE OF POSITIVE ACCOUNTING THEORY

İlhan Dalcı; Hasan Özyapıcı

doi:10.31460/mbdd.985578

Araştırma Makalesi

CHOICE OF INVENTORY ACCOUNTING METHOD UNDER IFRS: AN EMPIRICAL STUDY FROM THE PERSPECTIVE OF POSITIVE ACCOUNTING THEORY

Yıl 2022, Cilt: 24 Sayı: 4, 827 - 851, 31.12.2022

İlhan Dalcı Hasan Özyapıcı

https://doi.org/10.31460/mbdd.985578

Öz

This study aims to explore how firm-specific factors influence managers’ choice of inventory accounting methods under International Accounting Standards/International Financial Reporting Standards from a positive accounting theory perspective. A total of 921 companies from 11 different countries are included in the study for the year 2019. Multiple regression analysis is used to test the impact of explanatory variables on the choice of inventory accounting method. The results demonstrate that firm size and capital intensity influence the choice of FIFO negatively, which show that as firm size and capital intensity increases, companies’ tendency to select FIFO decreases, consistent with political-cost hypothesis.

Anahtar Kelimeler

Inventory Method, FIFO, Political-Cost Hypothesis, Positive Accounting Thoery

Kaynakça

Abdel-Khalik, A.R. (1985). The effect of LIFO-switching and firm ownership on executives' pay. Journal of Accounting Research, 23(2), 427-447. https://doi.org/10.2307/2490819
Ali, M.J., & Ahmed, K. (2017). Determinants of accounting policy choices under international accounting standards: evidence from South Asia. Accounting Research Journal, 30(4), 430-446. https://doi.org/10.1108/ARJ-02-2015-0020
Anderson, R.C., Mansi, S.A., & Reeb, D.M. (2003). Founding family ownership and the agency cost of debt. Journal of Financial Economics, 68(2), 263-285. https://doi.org/10.1016/S0304-405X(03)00067- 9
Archambault, J.J., & Archambault, M.E. (1994). Inventory accounting policy choice among Canadian firms. Journal of International Accounting Auditing & Taxation, 3(2), 153-167.
Armstrong, C.S., Barth, M.E., Jagolinzer, D.A, & Riedl, J.E. (2010). Market reaction to the adoption of IFRS in Europe. The Accounting Review, 85(1), 31-61. https://doi.org/10.2308/accr.2010.85.1.31
Astami, E. W., & Tower, G. (2006). Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory. The International Journal of Accounting, 41(1), 1-21. https://doi.org/10.1016/j.intacc.2005.12.004
Cahan, S.F. (1992). The effect of antitrust investigations on discretionary accruals: a refined test of the political-cost hypothesis. The Accounting Review, 67(1), 77-95.
Core, E., Holthausen, R., & Larcker, D. (1999). Corporate governance, chief executive compensation, and firm performance. Journal of Financial Economics, 51(3), 371-406. https://doi.org/10.1016/S0304- 405X(98)00058-0
Craig, R., & Diga, J. (1998). Corporate accounting disclosure in ASEAN. Journal of International Financial Management and Accounting, 9(3), 246-274. https://doi.org/10.1111/1467-646X.00039
Craycraft, C., Sedo, S., & Gotlob, D. (1998). Foreign operations and the choice of inventory accounting methods. Journal of International Accounting, Auditing & Taxation, 7(1), 81-93. https://doi.org/10.1016/S1061-9518(98)90007-6
DeFond, M.L., & Jiambalvo, J. (1994). Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17(1-2), 145-176. https://doi.org/10.1016/0165-4101(94)90008-6
Dopuch, N., & Pincus, M. (1988). Evidence on the choice of inventory accounting methods: LIFO versus FIFO. Journal of Accounting Research, 26(1), 28-59. https://doi.org/10.2307/2491112
Dyl, E.A. (1989). Agency, corporate control and accounting methods-the LIFO-FIFO Choice. Managerial and Decision Economics, 10(2), 141-145. https://doi.org/10.1002/mde.4090100209
Elayan F.A., Li, J., & Meyer, T.O. (2008). Accounting irregularities, management compensation structure and information asymmetry. Accounting and Finance, 48(5), 741-760. https://doi.org/10.1111/j.1467- 629X.2008.00266.x
Gaver, J.J., & Gaver, K.M. (1993). Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies. Journal of Accounting and Economics, 16(1-3), 125-160. https://doi.org/10.1016/0165-4101(93)90007-3
Guggiola, G. (2010). IFRS adoption in the E.U., accounting harmonization and markets efficiency: a review. International Business & Economics Research Journal, 9(12), 99-112. https://doi.org/10.19030/iber.v9i12.350
Gujarati, N.D. (2003). Basic Econometrics. Tata McGraw-Hill Publishing, 4th Edition.
Gul, F.A. (2001). Free cash flow, debt-monitoring and managers’ LIFO/FIFO policy choice. Journal of Corporate Finance, 7(4), 475–492. https://doi.org/10.1016/S0929-1199(01)00037-2
Hart, O., & Moore, J. (1995). Debt and seniority: an analysis of the role of hard claims in constraining management. American Economic Review, 85(3), 567-585. https://www.jstor.org/stable/2118188 Healy, P.M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7(1-3), 85-107. https://doi.org/10.1016/0165-4101(85)90029-1
Hagerman, R.L., & Zmijewski, M.E. (1979). Some economic determinants of accounting policy choice. Journal of Accounting and Economics, 1(2), 141-161. https://doi.org/10.1016/0165-4101(79)90004-1
Holthausen, R.W. (1981). Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: the case of depreciation switch-back. Journal of Accounting and Economics, 3(1), 73-109. https://doi.org/10.1016/0165-4101(81)90035-5
Holthausen, R.W., & Leftwich, R.W. (1983). The economic consequences of accounting choice: implications of costly contracting and monitoring. Journal of Accounting and Economics, 5, 77-117. https://doi.org/10.1016/0165-4101(83)90007-1
Hunt, H.G. (1985). Potential determinants of corporate inventory accounting decisions. Journal of Accounting Research, 23(2), 448-467. https://www.jstor.org/stable/2490820 IAS Plus, (2020), available at www.iasplus.com/en
Jensen, M.C. (1986). Agency costs of free cash flow, corporate finance, and takeover. The American Economic Review, 76(2), 323-329. http://dx.doi.org/10.2139/ssrn.99580
Jensen, M.C., & Meckling, W.H. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304- 405X(76)90026-X
Jones, J.J. (1991). Earnings management during import relief investigation. Journal of Accounting Research, 29(2), 193-228. https://doi.org/10.2307/2491047
Kochhar, R. (1996). Explaining firm capital structure: the role of agency theory vs. transaction cost economics. Strategic Management Journal, 17(9), 713-728. https://www.jstor.org/stable/2486723
Kutner, M.H., Nachtsheim, C., & Neter, J. (2004), Applied Linear Regression Models, McGraw Hill/ Irwin, New York, NY.
Lee, C-W.J., & Hsieh, D.A. (1985). Choice of inventory accounting methods: comparative analysis of alternative hypothesis. Journal of Accounting Research, 23(2), 468-485. https://doi.org/10.2307/2490821
Long, M.S., Malitz, I.B., & Sefcik, S.E. (1994). An empirical examination of dividend policy following debt issues. The Journal of Financial and Quantitative Analysis, 29(1), 131-144. https://doi.org/10.2307/2331195
Meyer, M.J., Karim, K.E., & Gara, S. (2000). Political costs and accounting method choice: the pharmaceutical industry. The Mid-Atlantic Journal of Business, 36(4), 193-215.
Missonier-Piera, F. (2004). Economic determinants of multiple accounting method choices in a Swiss context. Journal of International Financial Management and Accounting, 15(2), 118-144. https://doi.org/10.1111/j.1467-646X.2004.00104.x
Morse, D., & Richardson, G. (1983). The LIFO/FIFO decision. Journal of Accounting Research, 21(1), 106- 127. https://www.jstor.org/stable/2490939
Myers, S.C. (1984). The capital structure puzzle. Journal of Finance, 39(3), 574-592. https://doi.org/10.1111/j.1540-6261.1984.tb03646.x
Ness, K., & Mirza, A. (1991). Corporate social disclosure: A note on a test of agency theory, British Accounting Review, 23(3), 211-217. https://doi.org/10.1016/0890-8389(91)90081-C
Press, E.G., & Weintrop, J. B. (1990). Accounting-based constraints in public and private debt agreements: their association with leverage and impact on accounting choice. Journal of Accounting and Economics, 12(1-3), 65-95. https://doi.org/10.1016/0165-4101(90)90042-3
Su, L.D. (2010). Ownership structure, corporate diversification and capital structure: evidence from China’s publicly listed firms. Management Decision, 48(2), 314-339. https://doi.org/10.1108/00251741011022644
Skinner, D.J. (1993). The investment opportunity set and accounting procedure choice: Preliminary evidence. Journal of Accounting and Economics, 16(4), 407-445. https://doi.org/10.1016/0165- 4101(93)90034-D
Smith, C.W., & Watts, R.L. (1992). The investment opportunity set and corporate financing, dividend and compensation policies. Journal of Financial Economics, 32(3), 263-292. https://doi.org/10.1016/0304- 405X(92)90029-W
Tan, C.W., Tower, G., Hancock, P. and Taplin, R. (2002) Empires of the sky: determinants of global airlines' accounting-policy choices. The International Journal of Accounting, 37(3), 277-299. https://doi.org/10.1016/S0020-7063(02)00174-7
Terzi, S., Oktem, R., & Sen, I.K. (2013). Impact of Adopting International Financial Reporting Standards: Empirical Evidence from Turkey. International Business Research, 6(4), 55-66. http://dx.doi.org/10.5539/ibr.v6n4p55
Watts. R.L., & Zimmerman, J.L. (1978). Towards a positive theory of the determination of accounting standards. The Accounting Review, 53(1), 112-134.
Watts, R.L., & Zimmerman, J.L. (1986). Positive accounting theory. Englewood Cliffs, N.J.: Prentice-Hall Watts. R.L., & Zimmerman, J.L. (1990). Positive accounting theory: a ten-year perspective. The Accounting Review, 65(1), 131-156.
Waweru, N.M., Ntui, P.P., & Mangena, M. (2011). Determinants of different accounting methods choice in Tanzania: A positive accounting theory approach. Journal of Accounting in Emerging Economies, 1(2), 144-159. https://doi.org/10.1108/20421161111138503
Williamson, O.E. (1988). Corporate finance and corporate governance. Journal of Finance, 43(3), 567-591. https://doi.org/10.1111/j.1540-6261.1988.tb04592.x
Wong, J. (1988). Economic incentives for the voluntary disclosure of current cost financial statements. Journal of Accounting and Economics, 10(2), 151-167. https://doi.org/10.1016/0165-4101(88)90018-3
Young, S. (1998). The determinants of managerial accounting policy choice: further evidence for the UK. Accounting and Business Research, 28(2), 131-143. https://doi.org/10.1080/00014788.1998.9728904

UFRS’DE STOK DEĞERLEME YÖNTEMİ SEÇİMİ: POZİTİF MUHASEBE TEORİSİ ÇERÇEVESİNDE AMPİRİK BİR ÇALIŞMA

Yıl 2022, Cilt: 24 Sayı: 4, 827 - 851, 31.12.2022

İlhan Dalcı Hasan Özyapıcı

https://doi.org/10.31460/mbdd.985578

Öz

Bu çalışmanın amacı, firmaya özgü faktörlerin Uluslararası Muhasebe Standartları/Uluslararası Finansal Raporlama Standartları çerçevesinde stok değerleme yöntemi seçimini nasıl etkilediğini Pozitif Muhasebe Teorisi perspektifi ile açıklamaktır. Bu bağlamda 11 farklı ülkeden 921 işletmenin 2019 mali yılına ait verileri incelenmiştir. Açıklayıcı değişkenlerin stok değerleme yöntemi seçimine etkisini test edebilmek için çoklu regresyon analizi kullanılmıştır. Elde edilen sonuçlara göre işletme büyüklüğü ve duran varlık yoğunluğu FİFO yöntemi seçimini negatif yönde etkilemektedir. Bu sonuçlara göre duran varlık yoğunluğu arttıkça işletmelerin stok değerleme yöntemi olarak FİFO’yu seçme eğilimleri azalmaktadır. Bulunan sonuçlar, Politik Maliyetler Hipotezi ile uyumludur.

Anahtar Kelimeler

Stok Değerleme Yöntemi, FİFO, Politik Maliyetler Hipotezi, Pozitif Muhasebe Teorisi

Kaynakça

Abdel-Khalik, A.R. (1985). The effect of LIFO-switching and firm ownership on executives' pay. Journal of Accounting Research, 23(2), 427-447. https://doi.org/10.2307/2490819
Ali, M.J., & Ahmed, K. (2017). Determinants of accounting policy choices under international accounting standards: evidence from South Asia. Accounting Research Journal, 30(4), 430-446. https://doi.org/10.1108/ARJ-02-2015-0020
Anderson, R.C., Mansi, S.A., & Reeb, D.M. (2003). Founding family ownership and the agency cost of debt. Journal of Financial Economics, 68(2), 263-285. https://doi.org/10.1016/S0304-405X(03)00067- 9
Archambault, J.J., & Archambault, M.E. (1994). Inventory accounting policy choice among Canadian firms. Journal of International Accounting Auditing & Taxation, 3(2), 153-167.
Armstrong, C.S., Barth, M.E., Jagolinzer, D.A, & Riedl, J.E. (2010). Market reaction to the adoption of IFRS in Europe. The Accounting Review, 85(1), 31-61. https://doi.org/10.2308/accr.2010.85.1.31
Astami, E. W., & Tower, G. (2006). Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory. The International Journal of Accounting, 41(1), 1-21. https://doi.org/10.1016/j.intacc.2005.12.004
Cahan, S.F. (1992). The effect of antitrust investigations on discretionary accruals: a refined test of the political-cost hypothesis. The Accounting Review, 67(1), 77-95.
Core, E., Holthausen, R., & Larcker, D. (1999). Corporate governance, chief executive compensation, and firm performance. Journal of Financial Economics, 51(3), 371-406. https://doi.org/10.1016/S0304- 405X(98)00058-0
Craig, R., & Diga, J. (1998). Corporate accounting disclosure in ASEAN. Journal of International Financial Management and Accounting, 9(3), 246-274. https://doi.org/10.1111/1467-646X.00039
Craycraft, C., Sedo, S., & Gotlob, D. (1998). Foreign operations and the choice of inventory accounting methods. Journal of International Accounting, Auditing & Taxation, 7(1), 81-93. https://doi.org/10.1016/S1061-9518(98)90007-6
DeFond, M.L., & Jiambalvo, J. (1994). Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17(1-2), 145-176. https://doi.org/10.1016/0165-4101(94)90008-6
Dopuch, N., & Pincus, M. (1988). Evidence on the choice of inventory accounting methods: LIFO versus FIFO. Journal of Accounting Research, 26(1), 28-59. https://doi.org/10.2307/2491112
Dyl, E.A. (1989). Agency, corporate control and accounting methods-the LIFO-FIFO Choice. Managerial and Decision Economics, 10(2), 141-145. https://doi.org/10.1002/mde.4090100209
Elayan F.A., Li, J., & Meyer, T.O. (2008). Accounting irregularities, management compensation structure and information asymmetry. Accounting and Finance, 48(5), 741-760. https://doi.org/10.1111/j.1467- 629X.2008.00266.x
Gaver, J.J., & Gaver, K.M. (1993). Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies. Journal of Accounting and Economics, 16(1-3), 125-160. https://doi.org/10.1016/0165-4101(93)90007-3
Guggiola, G. (2010). IFRS adoption in the E.U., accounting harmonization and markets efficiency: a review. International Business & Economics Research Journal, 9(12), 99-112. https://doi.org/10.19030/iber.v9i12.350
Gujarati, N.D. (2003). Basic Econometrics. Tata McGraw-Hill Publishing, 4th Edition.
Gul, F.A. (2001). Free cash flow, debt-monitoring and managers’ LIFO/FIFO policy choice. Journal of Corporate Finance, 7(4), 475–492. https://doi.org/10.1016/S0929-1199(01)00037-2
Hart, O., & Moore, J. (1995). Debt and seniority: an analysis of the role of hard claims in constraining management. American Economic Review, 85(3), 567-585. https://www.jstor.org/stable/2118188 Healy, P.M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7(1-3), 85-107. https://doi.org/10.1016/0165-4101(85)90029-1
Hagerman, R.L., & Zmijewski, M.E. (1979). Some economic determinants of accounting policy choice. Journal of Accounting and Economics, 1(2), 141-161. https://doi.org/10.1016/0165-4101(79)90004-1
Holthausen, R.W. (1981). Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: the case of depreciation switch-back. Journal of Accounting and Economics, 3(1), 73-109. https://doi.org/10.1016/0165-4101(81)90035-5
Holthausen, R.W., & Leftwich, R.W. (1983). The economic consequences of accounting choice: implications of costly contracting and monitoring. Journal of Accounting and Economics, 5, 77-117. https://doi.org/10.1016/0165-4101(83)90007-1
Hunt, H.G. (1985). Potential determinants of corporate inventory accounting decisions. Journal of Accounting Research, 23(2), 448-467. https://www.jstor.org/stable/2490820 IAS Plus, (2020), available at www.iasplus.com/en
Jensen, M.C. (1986). Agency costs of free cash flow, corporate finance, and takeover. The American Economic Review, 76(2), 323-329. http://dx.doi.org/10.2139/ssrn.99580
Jensen, M.C., & Meckling, W.H. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304- 405X(76)90026-X
Jones, J.J. (1991). Earnings management during import relief investigation. Journal of Accounting Research, 29(2), 193-228. https://doi.org/10.2307/2491047
Kochhar, R. (1996). Explaining firm capital structure: the role of agency theory vs. transaction cost economics. Strategic Management Journal, 17(9), 713-728. https://www.jstor.org/stable/2486723
Kutner, M.H., Nachtsheim, C., & Neter, J. (2004), Applied Linear Regression Models, McGraw Hill/ Irwin, New York, NY.
Lee, C-W.J., & Hsieh, D.A. (1985). Choice of inventory accounting methods: comparative analysis of alternative hypothesis. Journal of Accounting Research, 23(2), 468-485. https://doi.org/10.2307/2490821
Long, M.S., Malitz, I.B., & Sefcik, S.E. (1994). An empirical examination of dividend policy following debt issues. The Journal of Financial and Quantitative Analysis, 29(1), 131-144. https://doi.org/10.2307/2331195
Meyer, M.J., Karim, K.E., & Gara, S. (2000). Political costs and accounting method choice: the pharmaceutical industry. The Mid-Atlantic Journal of Business, 36(4), 193-215.
Missonier-Piera, F. (2004). Economic determinants of multiple accounting method choices in a Swiss context. Journal of International Financial Management and Accounting, 15(2), 118-144. https://doi.org/10.1111/j.1467-646X.2004.00104.x
Morse, D., & Richardson, G. (1983). The LIFO/FIFO decision. Journal of Accounting Research, 21(1), 106- 127. https://www.jstor.org/stable/2490939
Myers, S.C. (1984). The capital structure puzzle. Journal of Finance, 39(3), 574-592. https://doi.org/10.1111/j.1540-6261.1984.tb03646.x
Ness, K., & Mirza, A. (1991). Corporate social disclosure: A note on a test of agency theory, British Accounting Review, 23(3), 211-217. https://doi.org/10.1016/0890-8389(91)90081-C
Press, E.G., & Weintrop, J. B. (1990). Accounting-based constraints in public and private debt agreements: their association with leverage and impact on accounting choice. Journal of Accounting and Economics, 12(1-3), 65-95. https://doi.org/10.1016/0165-4101(90)90042-3
Su, L.D. (2010). Ownership structure, corporate diversification and capital structure: evidence from China’s publicly listed firms. Management Decision, 48(2), 314-339. https://doi.org/10.1108/00251741011022644
Skinner, D.J. (1993). The investment opportunity set and accounting procedure choice: Preliminary evidence. Journal of Accounting and Economics, 16(4), 407-445. https://doi.org/10.1016/0165- 4101(93)90034-D
Smith, C.W., & Watts, R.L. (1992). The investment opportunity set and corporate financing, dividend and compensation policies. Journal of Financial Economics, 32(3), 263-292. https://doi.org/10.1016/0304- 405X(92)90029-W
Tan, C.W., Tower, G., Hancock, P. and Taplin, R. (2002) Empires of the sky: determinants of global airlines' accounting-policy choices. The International Journal of Accounting, 37(3), 277-299. https://doi.org/10.1016/S0020-7063(02)00174-7
Terzi, S., Oktem, R., & Sen, I.K. (2013). Impact of Adopting International Financial Reporting Standards: Empirical Evidence from Turkey. International Business Research, 6(4), 55-66. http://dx.doi.org/10.5539/ibr.v6n4p55
Watts. R.L., & Zimmerman, J.L. (1978). Towards a positive theory of the determination of accounting standards. The Accounting Review, 53(1), 112-134.
Watts, R.L., & Zimmerman, J.L. (1986). Positive accounting theory. Englewood Cliffs, N.J.: Prentice-Hall Watts. R.L., & Zimmerman, J.L. (1990). Positive accounting theory: a ten-year perspective. The Accounting Review, 65(1), 131-156.
Waweru, N.M., Ntui, P.P., & Mangena, M. (2011). Determinants of different accounting methods choice in Tanzania: A positive accounting theory approach. Journal of Accounting in Emerging Economies, 1(2), 144-159. https://doi.org/10.1108/20421161111138503
Williamson, O.E. (1988). Corporate finance and corporate governance. Journal of Finance, 43(3), 567-591. https://doi.org/10.1111/j.1540-6261.1988.tb04592.x
Wong, J. (1988). Economic incentives for the voluntary disclosure of current cost financial statements. Journal of Accounting and Economics, 10(2), 151-167. https://doi.org/10.1016/0165-4101(88)90018-3
Young, S. (1998). The determinants of managerial accounting policy choice: further evidence for the UK. Accounting and Business Research, 28(2), 131-143. https://doi.org/10.1080/00014788.1998.9728904

Toplam 47 adet kaynakça vardır.

Ayrıntılar

Birincil Dil	İngilizce
Konular	İşletme
Bölüm	ANABÖLÜM
Yazarlar	İlhan Dalcı Bu kişi benim 0000-0003-1695-934X Hasan Özyapıcı 0000-0002-4147-9973
Erken Görünüm Tarihi	18 Aralık 2022
Yayımlanma Tarihi	31 Aralık 2022
Gönderilme Tarihi	21 Ağustos 2021
Yayımlandığı Sayı	Yıl 2022 Cilt: 24 Sayı: 4

Kaynak Göster

APA	Dalcı, İ., & Özyapıcı, H. (2022). CHOICE OF INVENTORY ACCOUNTING METHOD UNDER IFRS: AN EMPIRICAL STUDY FROM THE PERSPECTIVE OF POSITIVE ACCOUNTING THEORY. Muhasebe Bilim Dünyası Dergisi, 24(4), 827-851. https://doi.org/10.31460/mbdd.985578

Kapak Resmi İndir

Makale Dosyaları

Tam Metin

Yazarlık
MBDD, araştırma makalelerine yapılan katkıların adil şekilde tanınmasını sağlamak amacıyla COPE Yazarlık Kılavuzuna uymaktadır (https://publicationethics.org/guidance/discussion-document/authorship). Yazarlık, hem hak hem de sorumluluk taşır; bu nedenle, listelenen tüm yazarların araştırmaya önemli katkılarda bulunmuş olması gerekmektedir.

Birden fazla yazarlı çalışmalarda, Yazar Katkıları bölümü, sonuç bölümünden sonra ve kaynakçadan önce yer almalıdır. Makalenin hangi bölümlerine hangi yazarın katkı sağladığını belirtmek için yazarların baş harfleri ve soyadları kullanılmalıdır. Detaylı bilgiye "Makale Gönderim Kontrol Listesi" düğmesine tıklayarak ulaşılabilir. Ayrıca, yazarlar, yazarlık kriterlerini karşılamayan katkıları da teşekkür bölümünde belirtebilirler.

Yazarlar araştırmanın tasarım ve uygulanmasında üretilen Yapay Zekâ (YZ) ve YZ destekli araçların kullanımını açıklamak zorundadırlar. Bu tür kullanımlar, makalenin yöntem bölümünde belirtilmelidir. YZ kullanımı, makalenin yayımlanmasını engellemez; aksine, araştırmanın şeffaf bir şekilde sunulmasını sağlar.