Publication Ethics and Malpractice Statement
The Indonesian Journal of Accounting Research (IJAR) is a double blind-reviewed journal published periodically three times a year (Januari, May, September). The journal publishes papers in the field of accounting and finance that give significant contribution to the development of accounting practices and accounting profession in Indonesia.
The publication of an article in a double blind-reviewed journal is an essential part of the development of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Double blind-reviewed articles support and embody the scientific method. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the journal editor, the reviewer, and the author.
Duties of Authors
1. Reporting Standars:
Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behaviour and are unacceptable.
2. Data Access and Retention:
Authors are asked to provide the raw data in connection with a paper for editorial review, and should be prepared to provide public access to such data (consistent with the ALPSP-STM Statement on Data and Databases), if practicable, and should in any event be prepared to retain such data for a reasonable time after publication.
3. Originality and Plagiaris:
The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted.
4. Multiple, Redundant or Concurrent Publication:
An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behaviour and is unacceptable.
5. Acknowledgement of Sources:
Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work.
6. Authorship of the Paper:
Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors. The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper, and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.
7. Disclosure and Conflicts of Interest:
All authors should disclose in their manuscript any financial or other substantive conflict of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.
8. Fundamental errors in published works:
When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.
9. Hazards and Human or Animal Subjects:
If the work involves chemicals, procedures or equipment that have any unusual hazards inherent in their use, the author must clearly identify these in the manuscript.
Duties of Editors
1. Fair Play:
An editor at any time evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.
2. Confidentiality:
The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.
3. Disclosure and Conflicts of Interest:
Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.
4. Publication Decisions:
The editor board journal are responsible for deciding which of the articles submitted to the journal should be published. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editors may confer with other editors or reviewers in making this decision.
5. Review of Manuscripts:
Editor must ensure that each manuscript is initially evaluated by the editor for originality. The editor should organize and use peer review fairly and wisely. Editors should explain their peer review processes in the information for authors and also indicate which parts of the journal are peer reviewed. Editor should use appropriate peer reviewers for papers that are considered for publication by selecting people with sufficient expertise and avoiding those with conflicts of interest.
Duties of Reviewers
1. Contribution to Editorial Decisions:
Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper.
2. Promptness:
Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process
3.Standards of Objectivity:
Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.
4. Confidentiality:
Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.
5. Disclosure and Conflict of Interest:
Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.
6. Acknowledgement of Sources:
Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation. A reviewer should also call to the editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.
Allegation of Research Misconduct:
Research misconduct means fabrication, falsification, citation manipulation, or plagiarism in producing, performing, or reviewing research and writing an article by authors or reporting research results. When authors are found to have been involved with research misconduct or other serious irregularities involving articles that have been published in scientific journals, Editors have a responsibility to ensure the accuracy and integrity of the scientific record.
As one of the prevention efforts, we have implemented an initial screening of plagiarism by conducting plagiarism checks on all manuscripts that have been submitted using plagiarism-checker software.
In cases of suspected misconduct, the Editors and Editorial Board will use the best practices of COPE’s Best Practice Guidelines for Journal Editors to assist them in resolving the issue and address the misconduct fairly. This will include an investigation of the allegation by the Editors. A submitted manuscript that is found to contain such misconduct will be rejected. In cases where a published paper contains such misconduct, a retraction can be published and linked to the original article.
The first step involves determining the allegation's validity and assessing whether the allegation is consistent with the definition of research misconduct. This initial step also involves determining whether the individuals alleging misconduct have relevant conflicts of interest.
Suppose scientific misconduct or the presence of other substantial research irregularities is a possibility. In that case, the allegations are shared with the corresponding author, who is requested to provide a detailed response on behalf of all of the coauthors. After the response is received and evaluated, additional review and involvement of experts (such as statistical reviewers) may be obtained. For cases in which it is unlikely that misconduct has occurred, clarifications, additional analyses, or both, published as letters to the editor, and often including a correction notice and correction to the published article are sufficient.
Institutions are expected to conduct an appropriate and thorough investigation of allegations of scientific misconduct. Ultimately, authors, journals, and institutions have an essential obligation to ensure the accuracy of the scientific record. By responding appropriately to concerns about scientific misconduct and taking necessary actions based on evaluation of these concerns, such as corrections, clarifications, retractions with replacement, and retractions, IJAR will continue to fulfill the responsibilities of ensuring the validity and integrity of the scientific record.
Complaints and Appeals:
IJAR implements a procedure for handling complaints against the journal, Editorial Staff, Editorial Board, or Publisher. The scope of complaints includes any matter of the journal business process, e.g., editorial process, found citation manipulation, unfair editor/reviewer, peer-review manipulation, etc.
To take an unbiased approach, we investigate each case thoroughly, seeking clarification from all affected parties. The complaints will be clarified to the respective person concerning the complaint.
If a third party approaches us with an allegation of plagiarism, we would always seek a response from the original author(s) or copyright holder(s) before deciding on a course of action. We will not be influenced by other parties and will form our decisions unbiased and objective.
We reserve the right not to proceed with a case if the complainant presents a false name or affiliation or acts in an inappropriate or threatening manner towards editors and publishers.
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The Indonesian Journal of Accounting Research (IJAR)
Editorial SecretariatMaster of Science and Doctoral Programs
Faculty of Economics and Business, Gadjah Mada University
Jl. Nusantara, Bulaksumur Yogyakarta 55281
CP : Novita
Phone : +62 812-2848-2829
Fax : +62 274 524606
Website: http://ijar-iaikapd.or.id/
Email : sekretariat@ijar-iaikapd.or.id
Marketing and Sales Office
Ikatan Akuntan Indonesia
Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
CP : Reza Fauzi
Divisi Pelayanan, Keanggotaan dan Mitra IAI.
Grha Akuntan, Jl. Sindanglaya No.1, Menteng.
Telp.021-31904232 Ext.324/321
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ISSN 2086-6887 (Print)ISSN 2655 - 1748 (online)
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
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