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EVALUATING THE IMPACT OF DEPRECIATION ON THE PROFITABILITY: UK FASHION COMPANIES

Year 2024, Volume: 11 Issue: 24, 624 - 644, 27.04.2024

Emily Draper Isik Akin

https://doi.org/10.58884/akademik-hassasiyetler.1393744

Abstract

This study investigates the sophisticated dynamics of depreciation and its influence on the profitability of fashion companies in the United Kingdom. The UK's fashion industry has gained substantial growth recently and witnessed escalated sales in both new and used apparel. However, the fashion industry faces sustainability challenges due to the predominantly resulting rapid expansion of the fashion sector. In this competitive business environment, understanding the role of depreciation in shaping profitability becomes pivotal. Examining data collected from 17 UK-based fashion companies spanning the 2018 to 2022 period, this research precisely analyses how depreciation influences key financial indicators: return on assets, return on equity, and operational profit. The methodological approach involves the application of quantile regression analysis, and it offers an in-depth exploration of the relationship between depreciation and these vital financial variables. The findings of this study reveal that there is no statistically significant relationship between depreciation and return on equity or return on assets within the purview of UK fashion companies. However, a positive and statistically significant relationship exists between the depreciation and operating profit. This positive relationship potentially arises from various factors such as enhanced asset utilization, long-term investments, involvement in capital-intensive industries, sustained revenue growth, and improvements in asset quality. These findings have significant implications for stakeholders within the UK fashion industry. While depreciation may not strongly influence return on equity or return on assets, its correlation with operational profit reveals a nuanced aspect of financial performance within these companies.

Keywords

Depreciation Profitability UK Fashion Industry Company Performance Asset Management

References

  • Abas, H., Kawatu, F. S. & Kewo, C. L. (2020). Analysis of profit growth of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2013-2017 Period. International Journal of Applied Business and International Management (IJABIM), 5(2), 72-78. https://doi.org/10.32535/ijabim.v0i0.878
  • Babaei, M., Asgarian, F., Jamali, M. B., Rasti-Barzoki, M. & Piran, M. J. (2020). A game theoretic approach for pricing petroleum and determining investors’ production volume with the consideration of government and intermediate producers. Sustainable Energy Technologies and Assessments, 42(1), 1-11. https://doi.org/10.1016/j.seta.2020.100825
  • Barker, R., Lennard, A., Penman, S. & Teixeira, A. (2022). Accounting for intangible assets: suggested solutions. Accounting and Business Research, 52(6), 601-630. https://doi.org/10.1080/00014788.2021.1938963
  • Bialkowski, J., Etebari, A. & Wisniewski, T. P. (2012). Fast profits: Investor sentiment and stock returns during Ramadan. Journal of Banking & Finance,36(3),835-845. https://doi.org/10.1016/j.jbankfin.2011.09.014
  • Brigham, E. F., & Houston, J. F. (2021). Fundamentals of financial management: Concise. Hampshire: Cengage Learning.
  • Bruno, V. & Shin, H. S. (2020). Currency depreciation and emerging market corporate distress, Management Science, 66(5), 1935-1961. https://doi.org/10.1287/mnsc.2018.3280
  • Casciani, D., Chkanikova, O., & Pal, R. (2022). Exploring the nature of digital transformation in the fashion industry: opportunities for supply chains, business models, and sustainability-oriented innovations. Sustainability: Science, Practice and Policy, 18(1), 773-795. https://doi.org/10.1080/15487733.2022.2125640
  • Chen, F., Hope, O. K., Li, Q., & Wang, X. (2011). Financial reporting quality and investment efficiency of private firms in emerging markets. The Accounting Review, 86(4), 1255-1288. https://doi.org/10.2308/accr-10040
  • Chinaawa, N. (2023). The impact of different methods of depreciation on the profitability of a company [PhD Thesis], University of Nigeria.
  • Choiriyah, C., Fatimah, F., Agustina, S. & Ulfa, U. (2020). The effect of return on assets, return on equity, net profit margin, earning per share, and operating profit margin on stock prices of banking companies in Indonesia Stock Exchange, International Journal of Finance Research, 1(2), 103-123. https://doi.org/10.47747/ijfr.v1i2.280
  • Crampin, A. C., Mwinuka, V., Malema, S. S., Glynn, J. R., & Fine, P. E. M. (2001). Field-based random sampling without a sampling frame: control selection for a case-control study in rural Africa, Transactions of the Royal Society of Tropical Medicine and Hygiene, 95(5), 481-483. https://doi.org/10.1016/S0035-9203(01)90009-4
  • Dahmash, F. N., Durand, R. B. & Watson, J. (2009). The value relevance and reliability of reported goodwill and identifiable intangible assets, The British Accounting Review, 41(2), 120-137. https://doi.org/10.1016/j.bar.2009.03.002
  • Donaldson, A. (2016, March). Power fashion. Retrieved on 2023, April 5 from https://www.britishcouncil.org/research-insight/power-fashion
  • Davies, T. & Crawford, I. (2011) Business accounting and finance. Essex: Pearson Prentice Hall.
  • Gravelle, J. G. (2011). Reducing depreciation allowances to finance a lower corporate tax rate, National Tax Journal, 64(4), 1039-1053. https://doi.org/10.17310/ntj.2011.4.07
  • Hao, L., & Naiman, D. Q. (2007). Quantile regression. California: Sage.
  • Ibarra, V. C. (2013). The straight-line depreciation method used by selected companies and educational institutions in the Philippines, Journal of Modern Accounting and Auditing, 9(4), 480-488.
  • Imimole, B. & Enoma, A. (2011). Exchange rate depreciation and inflation in Nigeria (1986–2008), Business and Economics Journal, 28(1), 1-11. Jackson, S. B., Liu, X. K. & Cecchini, M. (2009). Economic consequences of firms’ depreciation method choice: Evidence from capital investments, Journal of Accounting and Economics, 48(1), 54-68. https://doi.org/10.1016/j.jacceco.2009.06.001
  • Kim, H. S. (2016). A study of financial performance using dupont analysis in food distribution market, Culinary Science & Hospitality Research, 22(6), 52-60. https://doi.org/10.20878/cshr.2016.22.6.005
  • Li, W. Y., Chow, P. S., Choi, T. M. & Chan, H. L. (2016). Supplier integration, green sustainability programs, and financial performance of fashion enterprises under global financial crisis, Journal of Cleaner Production, 135, 57-70. https://doi.org/10.1016/j.jclepro.2016.06.048
  • Lu, Y., Karpova, E. E., & Fiore, A. M. (2011). Factors influencing international fashion retailers' entry mode choice, Journal of Fashion Marketing and Management: An International Journal, 15(1), 58-75. https://doi.org/10.1108/13612021111112340
  • Mattei, M. M., Merlo, M. & Monaco, E. (2023). The Italian depreciation suspension policy during the COVID-19 pandemic: consequences on private firms’ borrowing capacity, Accounting in Europe, 20(2), 1-28. https://doi.org/10.1080/17449480.2023.2174444
  • Medcalfe, S. & Miro, E. M. (2022). Sustainable practices and financial performance in fashion firms, Journal of Fashion Marketing and Management: An International Journal, 26(1), 141-158. https://doi.org/10.1108/JFMM-10-2020-0217
  • Okobo, M. M., Ugwoke, R. O. & Akpan, E. E. (2022). Investment in tangible non-current assets and financial performance of food manufacturing firms in Nigeria, Innovations, 19(3), 360-372. http://dx.doi.org/10.21511/imfi.19(3).2022.30
  • Schlegel, S., Korn, N. & Scheuermann, G. (2012). On the interpolation of data with normally distributed uncertainty for visualization, IEEE Transactions on Visualization and Computer Graphics, 18(12), 2305-2314.
  • Schmidt, A. F. & Finan, C. (2018). Linear regression and the normality assumption, Journal of clinical epidemiology, 98(1), 146-151. https://doi.org/10.1016/j.jclinepi.2017.12.006
  • Serena, J. M. and Sousa, R. (2017). Does exchange rate depreciation have contractionary effects on firm-level investment?, BIS Working Paper, https://ssrn.com/abstract=2948192
  • Sharma, R. & Singh, N. (2015). Use of depreciation as a tax policy device to control inflation, Review of Business & Finance Studies, 6(1), 13-26. Sommer, S. (2021, October). The trends help creating a circular fashion economy in the UK. Retrieved on 2023, April 7 from https://www.the-spin-off.com/news/stories/The-Trends-Help-creating-a-circular-fashion-economy-in-the-UK-16110
  • Strouhal, J., Stamfestova, P., Kljucnikov, A. & Vincurova, Z. (2018). Different approaches to the ebit construction and their impact on corporate financial performance based on the return on assets: some evidence from Czech top 100 companies, Journal of Competitiveness, 10(1), 144-154. https://doi.org/10.7441/joc.2018.01.09
  • Templar, S. (2019). Supply chain management accounting: managing profitability, working capital and asset utilization. London: Kogan Page Publishers.
  • Turner, E. (2016). African American entrepreneurial sustainability [PhD thesis]. Walden University.
  • Wei, Y., Kehm, R. D., Goldberg, M. & Terry, M. B. (2019). Applications for quantile regression in epidemiology, Current Epidemiology Reports, 6, 191-199. https://doi.org/10.1007/s40471-019-00204-6
  • Widagdo, B. & Sa'diyah, C. (2021). Analysis of the effect of WCTO, FATO and TA on company value with ROE As intervening variables, International Journal of Economics, Business and Accounting Research (IJEBAR), 5(1), 331-340. http://dx.doi.org/10.29040/ijebar.v8i1
  • Wood, A. & Skinner, N. (2018). Determinants of non-performing loans: evidence from commercial banks in Barbados, The Business & Management Review, 9(3), 44-64.
  • Van Horne, J. C., & Wachowicz Jr, J. M. (2008). Fundamentals of financial management. Essex: Pearson Education Limited.
  • Yao, D. F. T., Percy, M. & Hu, F. (2015). Fair value accounting for non-current assets and audit fees: Evidence from Australian companies, Journal of Contemporary Accounting & Economics, 11(1), 31-45. https://doi.org/10.1016/j.jcae.2014.12.003
  • Yu, K., Lu, Z., & Stander, J. (2003). Quantile regression: applications and current research areas. Journal of the Royal Statistical Society Series D: The Statistician, 52(3), 331-350. https://doi.org/10.1111/1467-9884.00363
  • Yuan, Q., & Shen, B. (2019). Renting fashion with strategic customers in the sharing economy. International Journal of Production Economics, 218, 185-195. https://doi.org/10.1016/j.ijpe.2019.04.034
  • Zhang, X. B. (2014). The discussion of precise depreciation management in China, In Advanced Materials Research, 926, 4024-4027. https://doi.org/10.4028/www.scientific.net/AMR.926-930.4024

AMORTİSMANIN KARLILIK ÜZERİNDEKİ ETKİSİNİN DEĞERLENDİRİLMESİ: BİRLEŞİK KRALLIK MODA ŞİRKETLERİ

Year 2024, Volume: 11 Issue: 24, 624 - 644, 27.04.2024

Emily Draper Isik Akin

https://doi.org/10.58884/akademik-hassasiyetler.1393744

Abstract

Bu çalışma, amortismanın karmaşık dinamiklerini ve bunun Birleşik Krallık'taki moda şirketlerinin karlılığı üzerindeki etkisini araştırmaktadır. Birleşik Krallık'ın moda endüstrisi son zamanlarda önemli bir büyüme kaydetti ve hem yeni hem de kullanılmış giyimde artan satışlara tanık oldu. Ancak moda endüstrisi, moda sektörünün hızlı büyümesi nedeniyle sürdürülebilirlik zorluklarıyla karşı karşıya kalmaktadır. Bu rekabetçi iş ortamında, amortismanın karlılığı şekillendirmedeki rolünü anlamak çok önemli hale gelmektedir. 2018-2022 dönemini kapsayan İngiltere merkezli 17 moda şirketinden toplanan verileri inceleyen bu araştırma, amortismanın temel finansal göstergelerini (varlık getirisi, özsermaye getirisi ve operasyonel kâr) nasıl etkilediğini analiz etmektedir. Metodolojik yaklaşım, kantil regresyon analizinin uygulanmasını içerir ve amortisman ile bu temel finansal değişkenler arasındaki ilişkinin derinlemesine araştırılmasını sağlar. Bu çalışmanın bulguları, Birleşik Krallık'taki moda şirketlerinde amortisman ile özsermaye getirisi veya varlık getirisi arasında istatistiksel olarak anlamlı bir ilişki olmadığını ortaya koymaktadır. Ancak amortisman ile faaliyet karı arasında pozitif ve istatistiksel olarak anlamlı bir ilişki bulunmaktadır. Bu olumlu ilişki potansiyel olarak artan varlık kullanımı, uzun vadeli yatırımlar, sermaye yoğun sektörlere katılım, sürdürülebilir gelir artışı ve varlık kalitesindeki iyileşmeler gibi çeşitli faktörlerden kaynaklanmaktadır. Bu bulguların Birleşik Krallık moda endüstrisindeki paydaşlar için önemli etkileri vardır. Amortisman, özsermaye getirisini veya varlık getirisini güçlü bir şekilde etkilemese de, bunun operasyonel kârla olan ilişkisi, bu şirketlerdeki finansal performansın özel bir yönünü ortaya koymaktadır.

Keywords

Amortisman Karlılık Birleşik Krallık Moda Endüstrisi Şirket Performansı Varlık Yönetimi

Ethical Statement

N/A

Thanks

Thank you for your consideration.

References

  • Abas, H., Kawatu, F. S. & Kewo, C. L. (2020). Analysis of profit growth of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2013-2017 Period. International Journal of Applied Business and International Management (IJABIM), 5(2), 72-78. https://doi.org/10.32535/ijabim.v0i0.878
  • Babaei, M., Asgarian, F., Jamali, M. B., Rasti-Barzoki, M. & Piran, M. J. (2020). A game theoretic approach for pricing petroleum and determining investors’ production volume with the consideration of government and intermediate producers. Sustainable Energy Technologies and Assessments, 42(1), 1-11. https://doi.org/10.1016/j.seta.2020.100825
  • Barker, R., Lennard, A., Penman, S. & Teixeira, A. (2022). Accounting for intangible assets: suggested solutions. Accounting and Business Research, 52(6), 601-630. https://doi.org/10.1080/00014788.2021.1938963
  • Bialkowski, J., Etebari, A. & Wisniewski, T. P. (2012). Fast profits: Investor sentiment and stock returns during Ramadan. Journal of Banking & Finance,36(3),835-845. https://doi.org/10.1016/j.jbankfin.2011.09.014
  • Brigham, E. F., & Houston, J. F. (2021). Fundamentals of financial management: Concise. Hampshire: Cengage Learning.
  • Bruno, V. & Shin, H. S. (2020). Currency depreciation and emerging market corporate distress, Management Science, 66(5), 1935-1961. https://doi.org/10.1287/mnsc.2018.3280
  • Casciani, D., Chkanikova, O., & Pal, R. (2022). Exploring the nature of digital transformation in the fashion industry: opportunities for supply chains, business models, and sustainability-oriented innovations. Sustainability: Science, Practice and Policy, 18(1), 773-795. https://doi.org/10.1080/15487733.2022.2125640
  • Chen, F., Hope, O. K., Li, Q., & Wang, X. (2011). Financial reporting quality and investment efficiency of private firms in emerging markets. The Accounting Review, 86(4), 1255-1288. https://doi.org/10.2308/accr-10040
  • Chinaawa, N. (2023). The impact of different methods of depreciation on the profitability of a company [PhD Thesis], University of Nigeria.
  • Choiriyah, C., Fatimah, F., Agustina, S. & Ulfa, U. (2020). The effect of return on assets, return on equity, net profit margin, earning per share, and operating profit margin on stock prices of banking companies in Indonesia Stock Exchange, International Journal of Finance Research, 1(2), 103-123. https://doi.org/10.47747/ijfr.v1i2.280
  • Crampin, A. C., Mwinuka, V., Malema, S. S., Glynn, J. R., & Fine, P. E. M. (2001). Field-based random sampling without a sampling frame: control selection for a case-control study in rural Africa, Transactions of the Royal Society of Tropical Medicine and Hygiene, 95(5), 481-483. https://doi.org/10.1016/S0035-9203(01)90009-4
  • Dahmash, F. N., Durand, R. B. & Watson, J. (2009). The value relevance and reliability of reported goodwill and identifiable intangible assets, The British Accounting Review, 41(2), 120-137. https://doi.org/10.1016/j.bar.2009.03.002
  • Donaldson, A. (2016, March). Power fashion. Retrieved on 2023, April 5 from https://www.britishcouncil.org/research-insight/power-fashion
  • Davies, T. & Crawford, I. (2011) Business accounting and finance. Essex: Pearson Prentice Hall.
  • Gravelle, J. G. (2011). Reducing depreciation allowances to finance a lower corporate tax rate, National Tax Journal, 64(4), 1039-1053. https://doi.org/10.17310/ntj.2011.4.07
  • Hao, L., & Naiman, D. Q. (2007). Quantile regression. California: Sage.
  • Ibarra, V. C. (2013). The straight-line depreciation method used by selected companies and educational institutions in the Philippines, Journal of Modern Accounting and Auditing, 9(4), 480-488.
  • Imimole, B. & Enoma, A. (2011). Exchange rate depreciation and inflation in Nigeria (1986–2008), Business and Economics Journal, 28(1), 1-11. Jackson, S. B., Liu, X. K. & Cecchini, M. (2009). Economic consequences of firms’ depreciation method choice: Evidence from capital investments, Journal of Accounting and Economics, 48(1), 54-68. https://doi.org/10.1016/j.jacceco.2009.06.001
  • Kim, H. S. (2016). A study of financial performance using dupont analysis in food distribution market, Culinary Science & Hospitality Research, 22(6), 52-60. https://doi.org/10.20878/cshr.2016.22.6.005
  • Li, W. Y., Chow, P. S., Choi, T. M. & Chan, H. L. (2016). Supplier integration, green sustainability programs, and financial performance of fashion enterprises under global financial crisis, Journal of Cleaner Production, 135, 57-70. https://doi.org/10.1016/j.jclepro.2016.06.048
  • Lu, Y., Karpova, E. E., & Fiore, A. M. (2011). Factors influencing international fashion retailers' entry mode choice, Journal of Fashion Marketing and Management: An International Journal, 15(1), 58-75. https://doi.org/10.1108/13612021111112340
  • Mattei, M. M., Merlo, M. & Monaco, E. (2023). The Italian depreciation suspension policy during the COVID-19 pandemic: consequences on private firms’ borrowing capacity, Accounting in Europe, 20(2), 1-28. https://doi.org/10.1080/17449480.2023.2174444
  • Medcalfe, S. & Miro, E. M. (2022). Sustainable practices and financial performance in fashion firms, Journal of Fashion Marketing and Management: An International Journal, 26(1), 141-158. https://doi.org/10.1108/JFMM-10-2020-0217
  • Okobo, M. M., Ugwoke, R. O. & Akpan, E. E. (2022). Investment in tangible non-current assets and financial performance of food manufacturing firms in Nigeria, Innovations, 19(3), 360-372. http://dx.doi.org/10.21511/imfi.19(3).2022.30
  • Schlegel, S., Korn, N. & Scheuermann, G. (2012). On the interpolation of data with normally distributed uncertainty for visualization, IEEE Transactions on Visualization and Computer Graphics, 18(12), 2305-2314.
  • Schmidt, A. F. & Finan, C. (2018). Linear regression and the normality assumption, Journal of clinical epidemiology, 98(1), 146-151. https://doi.org/10.1016/j.jclinepi.2017.12.006
  • Serena, J. M. and Sousa, R. (2017). Does exchange rate depreciation have contractionary effects on firm-level investment?, BIS Working Paper, https://ssrn.com/abstract=2948192
  • Sharma, R. & Singh, N. (2015). Use of depreciation as a tax policy device to control inflation, Review of Business & Finance Studies, 6(1), 13-26. Sommer, S. (2021, October). The trends help creating a circular fashion economy in the UK. Retrieved on 2023, April 7 from https://www.the-spin-off.com/news/stories/The-Trends-Help-creating-a-circular-fashion-economy-in-the-UK-16110
  • Strouhal, J., Stamfestova, P., Kljucnikov, A. & Vincurova, Z. (2018). Different approaches to the ebit construction and their impact on corporate financial performance based on the return on assets: some evidence from Czech top 100 companies, Journal of Competitiveness, 10(1), 144-154. https://doi.org/10.7441/joc.2018.01.09
  • Templar, S. (2019). Supply chain management accounting: managing profitability, working capital and asset utilization. London: Kogan Page Publishers.
  • Turner, E. (2016). African American entrepreneurial sustainability [PhD thesis]. Walden University.
  • Wei, Y., Kehm, R. D., Goldberg, M. & Terry, M. B. (2019). Applications for quantile regression in epidemiology, Current Epidemiology Reports, 6, 191-199. https://doi.org/10.1007/s40471-019-00204-6
  • Widagdo, B. & Sa'diyah, C. (2021). Analysis of the effect of WCTO, FATO and TA on company value with ROE As intervening variables, International Journal of Economics, Business and Accounting Research (IJEBAR), 5(1), 331-340. http://dx.doi.org/10.29040/ijebar.v8i1
  • Wood, A. & Skinner, N. (2018). Determinants of non-performing loans: evidence from commercial banks in Barbados, The Business & Management Review, 9(3), 44-64.
  • Van Horne, J. C., & Wachowicz Jr, J. M. (2008). Fundamentals of financial management. Essex: Pearson Education Limited.
  • Yao, D. F. T., Percy, M. & Hu, F. (2015). Fair value accounting for non-current assets and audit fees: Evidence from Australian companies, Journal of Contemporary Accounting & Economics, 11(1), 31-45. https://doi.org/10.1016/j.jcae.2014.12.003
  • Yu, K., Lu, Z., & Stander, J. (2003). Quantile regression: applications and current research areas. Journal of the Royal Statistical Society Series D: The Statistician, 52(3), 331-350. https://doi.org/10.1111/1467-9884.00363
  • Yuan, Q., & Shen, B. (2019). Renting fashion with strategic customers in the sharing economy. International Journal of Production Economics, 218, 185-195. https://doi.org/10.1016/j.ijpe.2019.04.034
  • Zhang, X. B. (2014). The discussion of precise depreciation management in China, In Advanced Materials Research, 926, 4024-4027. https://doi.org/10.4028/www.scientific.net/AMR.926-930.4024
There are 39 citations in total.

Details

Primary Language English
Subjects Finance and Investment (Other)
Journal Section Tüm Sayı
Authors

Emily Draper 0009-0001-6459-4042

Isik Akin 0000-0003-0918-7441

Publication Date April 27, 2024
Submission Date November 21, 2023
Acceptance Date April 21, 2024
Published in Issue Year 2024 Volume: 11 Issue: 24

Cite

APA Draper, E., & Akin, I. (2024). EVALUATING THE IMPACT OF DEPRECIATION ON THE PROFITABILITY: UK FASHION COMPANIES. Akademik Hassasiyetler, 11(24), 624-644. https://doi.org/10.58884/akademik-hassasiyetler.1393744
AMA Draper E, Akin I. EVALUATING THE IMPACT OF DEPRECIATION ON THE PROFITABILITY: UK FASHION COMPANIES. Akademik Hassasiyetler. April 2024;11(24):624-644. doi:10.58884/akademik-hassasiyetler.1393744
Chicago Draper, Emily, and Isik Akin. “EVALUATING THE IMPACT OF DEPRECIATION ON THE PROFITABILITY: UK FASHION COMPANIES”. Akademik Hassasiyetler 11, no. 24 (April 2024): 624-44. https://doi.org/10.58884/akademik-hassasiyetler.1393744.
EndNote Draper E, Akin I (April 1, 2024) EVALUATING THE IMPACT OF DEPRECIATION ON THE PROFITABILITY: UK FASHION COMPANIES. Akademik Hassasiyetler 11 24 624–644.
IEEE E. Draper and I. Akin, “EVALUATING THE IMPACT OF DEPRECIATION ON THE PROFITABILITY: UK FASHION COMPANIES”, Akademik Hassasiyetler, vol. 11, no. 24, pp. 624–644, 2024, doi: 10.58884/akademik-hassasiyetler.1393744.
ISNAD Draper, Emily - Akin, Isik. “EVALUATING THE IMPACT OF DEPRECIATION ON THE PROFITABILITY: UK FASHION COMPANIES”. Akademik Hassasiyetler 11/24 (April 2024), 624-644. https://doi.org/10.58884/akademik-hassasiyetler.1393744.
JAMA Draper E, Akin I. EVALUATING THE IMPACT OF DEPRECIATION ON THE PROFITABILITY: UK FASHION COMPANIES. Akademik Hassasiyetler. 2024;11:624–644.
MLA Draper, Emily and Isik Akin. “EVALUATING THE IMPACT OF DEPRECIATION ON THE PROFITABILITY: UK FASHION COMPANIES”. Akademik Hassasiyetler, vol. 11, no. 24, 2024, pp. 624-4, doi:10.58884/akademik-hassasiyetler.1393744.
Vancouver Draper E, Akin I. EVALUATING THE IMPACT OF DEPRECIATION ON THE PROFITABILITY: UK FASHION COMPANIES. Akademik Hassasiyetler. 2024;11(24):624-4.
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MAKALE DEĞERLENDİRME SÜRECİ

Yazar tarafından gönderilen bir makale, gönderim tarihinden itibaren 10 gün içinde dergi sekreteri tarafından makalenin, telif sözleşmesinin ve benzerlik raporunun (Turnitin programı) eksiksiz ve düzgün bir şekilde gönderilip gönderilmediği yönünden incelenir. İstenilen bu dosyalar eksiksiz ve düzgün bir şekilde gönderilmiş ise makale; ikinci aşamada derginin yayın çizgisine uygun olup olmadığı yönünden değerlendirilir. Bu süreçte makale yayın çizgisine uygun değilse yazara iade edilir. Makale yayın çizgisine uygun ise şablona uygun bir şekilde gönderilip gönderilmediği yönünden değerlendirilir. Şayet makale şablona uyarlanıp gönderilmemiş ise değerlendirme sürecine alınmaz. Bu süreçte yazarın derginin belirlediği şartlara uygun bir şekilde sisteme makale yüklemesi beklenir. Makale şablona uygun bir şekilde hazırlanıp gönderilmiş ise son aşamada makale derginin yayın ilkeleri, yazım kuralları, öz, abstract, extented abstract, kaynakça gösterimi vb. yönlerden incelenir. Bu ayrıntılarda makalede bir sorun varsa yazarın bu hususları tamamlaması istenir ve verilen süre içerisinde eksiksiz bir şekilde yeniden makaleyi göndermesi istenir.
Tüm bu aşamaları geçen makale, editör tarafından bilimsel yeterliliğinin denetlenmesi amacıyla ikinci 7 günlük süre içerisinde çalışmaya uygun iki hakeme değerlendirmeleri için gönderilir. Hakemlerin değerlendirme süreleri 15 gündür. Bu süre zarfında hakemlik görevini tamamlamayan bir hakem olursa ilgili hakeme değerlendirmeyi tamamlaması için 7 günlük ek süre verilebilir. Bu süre zarfında hakem görevini yerine getirmezse yerine yeni bir hakem ataması yapılır. En az iki hakemden gelen raporlar olumlu ise makale yayın aşamasına alınır. Hakem raporlarından birisi olumlu diğeri olumsuz ise makale üçüncü bir hakeme gönderilir. Üçüncü hakem raporu da olumsuz ise makale ret edilir. Üçüncü hakemin değerlendirmesi olumlu ise makaleyle ilgili hakem raporları dergi alan editörlerinden oluşan Editörler Kurulu tarafından incelenir. Makalenin yayınlanmasıyla ilgili nihai karar alan editörlerinden oluşan Editörler Kurulu tarafından verilir. Hakem raporlarının yetersiz ve tatmin etmekten uzak olması veya İngilizce editör tarafından abstract ve extented abstract’ın yetersiz görülmesi hallerinde de yine makaleyle ilgili son karar Editörler Kurulu tarafından verilir. Tüm bu aşamalardan geçen bir makale en yakın sayıya yayınlanmak üzere eklenir. İlgili sayıda yer kalmaması halinde makalenin yayımı bir sonraki sayıya kaydırılır. Bu durumda ve tüm değerlendirme sürecinde yazar isterse makalesini geri çekme hakkına sahiptir. Ancak bu durumu dergiye bildirmesi gerekir. Makale gönderim tarihinden makalenin yayına kabul tarihine kadar tüm bu işlemler için ortalama 3 aylık bir süre öngörülmektedir.