Papers in areas of theoretical and philosophical of accounting and auditing including those listed below (but not limited to) are invited: · Accounting Theory · Ethical Dimension of Accounting · Philosophical Dimension of Management Accounting · Political Economy of Accounting · Role Of Accounting in Science And Technology · Perspectives of Accounting · Critical Accounting · The Interplay Between Accounting and Social Conflict · Value-added Approaches in Accounting and Auditing · Auditing Theory · Auditing Philosophy · Internal Auditing Philosophy Literary language of the papers should be Turkish or English. Abstracts should be sent before full papers. Abstracts should include the aim, methods and outline. Full papers (max. 20 pages) should be written according to the Manuscript Preparation and Style of Journal of the MODAV, The World of Accounting Science (http://dergipark.gov.tr/mbdd/page/2215).