t is the statement of ethics for the Advances in Applied Accounting Research published by Research and Education Development (READ) Institute collaborating with the Faculty of Education and Teacher Training of IAIN Palopo. This statement was adapted from the principles of the Committee on Publication Ethics (COPE) GUIDELINES ON GOOD PUBLICATION PRACTICE and covered the code of ethics for Editor in Chief, Editorial Board members, Managing Editor, Section Editor, Reviewers, and Authors. This statement is based on: http://publicationethics.org
Ethical Guidelines in Journal Publications
Articles published in the Advances in Applied Accounting Research are an essential building block in developing a coherent and respected network of knowledge on education, and those are a direct reflection of the writer's and institutions' quality. It is, therefore, necessary to agree upon standards of expected ethical behavior for all parties involved in the act of publishing. The Advances in Applied Accounting Research guarantees that all procedures are directed merely to facilitate objective and intellectual treatment.
Before publishing both online and in print for the Advances in Applied Accounting Research, the Editor in Chief in charge of publishing asks for input from other editors and support for suggestions from reviewers. Further, the editors and reviewers evaluate manuscripts without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or specific political and group interest. It is also based on a series of journal publications, from submitting manuscripts, checking editors, checking reviewers, checking layouts, and checking plagiarism and copyright. In addition, the software is used to avoid plagiarism among the articles. This task is under the supervision of the Chief Editor and other Editors with authority, so the publication decision for the manuscript appears in the Advances in Applied Accounting Research.
Conflicts of Interest
Occur when outside issues affect, or are perceived to affect, the neutrality or objectivity of research. It may occur at any stage of the research cycle, for example, while the manuscript is being written or converting a manuscript to a published article. Conflicts of interest do not always stop work from being published or prevent someone from being involved in the review process. First, however, they must be declared. An explicit declaration of all possible conflicts – whether they had any influence or not – allows others to make informed decisions about the work and its review process.
If conflicts of interest are identified after publication, the Advances in Applied Accounting Research will take action such as publishing a corrigendum, or erratum, or even retraction a while to reassess the review process.
Some common conflicts include:
- Personal – a pre-existing relationship induces an individual to misbehave.
- Financial – an individual receives payment for the research subject or from affiliated organizations.
- Intellectual property – an individual puts undue emphasis on patents or trademarks that their organization owns or owns.
- Affiliations – an individual is employed by or is a member of an organization with interest in the research outcome.
- Ideology – an individual is influenced by beliefs or associations relating to the research subject.
The Advances in Applied Accounting Research should carefully consider how these and other similar topics may affect us and how they could affect others involved in handling the manuscript.
Duties Of Chief Editor
- Evaluate manuscripts fairly and solely on their intellectual merit.
- Ensure the confidentiality of manuscripts and not disclose any information regarding documents to anyone other than the people involved in the publishing process.
- Has the responsibility to decide when and which articles are to be published.
- Actively seek the views of board members, reviewers, and authors on how to improve/ increase the image and visibility of the journal.
- Give clear instructions to potential contributors to the submission process and what is expected of the authors.
Duties Of Editorial Board Members
- The editor is responsible for helping or giving suggestions to the Editor in Chief for deciding which articles are suitable for publication through editorial board meetings.
- Selecting the appropriate reviewer who will evaluate the manuscript
- Actively contribute to the development and the greater good of the journal.
- Act as ambassadors for the journal.
- Continuously support and promote the journal.
- Review any work assigned to them.
Duties of Managing Editor
- Plan and manage all daily operations.
- Hire, coach, and supervise personnel in the Section Editor.
- Coordinate editorial publications and meetings.
- Checking the manuscript submission from authors, informing the Editor in Chief, and assigning the Editorial board to handle the manuscript.
- Checking and ensuring the web journals can be accessed online
Duties of Section editor
- Proofread text and correct spelling, grammar, and punctuation errors after revision and before publication.
- Verify factual correctness of the information, such as dates and statistics, before publication.
- Check the manuscript text for style, readability, and adherence to editorial policies before publication.
Duties of Authors
- Have the responsibility of ensuring only new and original work is submitted. (do not contain plagiarism)
- Must not reproduce work that has been previously published in other journals.
- Must not submit any articles that are being reviewed or considered by the journal to other journals simultaneously.
- Authors are only allowed to publish their work elsewhere after receiving a formal rejection from the Advances in Applied Accounting Research or if Advances in Applied Accounting Research officially accepts their request to withdraw their paper.
- Must inform the Chief Editor or the publisher of any inaccuracy of data in their published work so that correction or retraction of the article can be done.
- Should make significant contributions and be held accountable for any shortcomings in their work.
Duties of Reviewers
- Must disclose any competing interest before agreeing to review a submission.
- Reviewers can refuse to review any submission due to a conflict of interest or inadequate knowledge.
- Review all submissions objectively, fairly, and professionally.
- Reveal any ethical misconduct encountered while reviewing to the Chief Editor for further action.
- Should ensure the originality of a submission and be alert to any plagiarism and redundant publication.
- Must not discuss the content of the submission without permission.
- Adhere to the time allocated for the review process. Requests for extension to review the submission are at the discretion of the Chief Editor.