Publication Ethics and Publication Malpractice Statement
This statement clarifies the ethical behavior of all parties involved in the act of publishing an article in SAR (Soedirman Accounting Review): Journal of Accounting and Business, including the authors, the editors, the peer-reviewers, and the publisher (FACULTY OF ECONOMICS AND BUSINESS, UNIVERSITAS JENDERAL SOEDIRMAN).
Ethical Guideline for Journal Publication
The publication of an article in a peer-reviewed SAR (Soedirman Accounting Review): Journal of Accounting and Business is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the authors’ work and the institutions that support them. Peer-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 publishing: the authors, the journal editors, the peer reviewers, the publisher, and the society.
FACULTY OF ECONOMICS AND BUSINESS, UNIVERSITAS JENDERAL SOEDIRMAN as the publisher of this Journal, takes its duties of guardianship over all stages of publishing extremely seriously, and we recognize our ethical and other responsibilities. We are committed to ensuring that advertising, reprint, or other commercial revenue has no impact or influence on editorial decisions. In addition, FEB UNSOED and the Editorial Board of SAR will assist in communications with other journals and/or publishers where this is useful and necessary.
The editor-in-chief of SAR (Soedirman Accounting Review): Journal of Accounting and Business is responsible for deciding which of the articles submitted Ato the journal should be published. The decision is based on the recommendation of the journal's editorial board members and reviewers. The journal abides by legal requirements as shall then be in force regarding libel, copyright infringement, and plagiarism. The editor confers with the editorial team and reviewers in making this decision.
The editors and reviewers evaluate manuscripts for intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.
The editor, reviewers, and editorial staff must not disclose information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, the editorial team, and the publisher, as appropriate.
Disclosure and conflicts of interest
Unpublished materials disclosed in a submitted manuscript must not be used by any editorial board members and reviewers in their research.
Duties of Reviewers
Contribution to Editorial Decisions
The journal uses a double-blind review process. The reviewers advise the editor-in-chief in making the editorial decision. The editor-in-chief communicates with authors, as required, and helps them improve the quality of their research papers.
The journal editors are committed to providing a timely review to the authors. If a reviewer does not submit his/her report in a timely manner, the paper is immediately sent to another qualified reviewer.
Manuscript content is treated with at most confidentiality. The journal uses a double-blind process. Except for the editor-in-chief, the editors and reviewers cannot discuss the paper with any other person, including the authors.
Standards of Objectivity
The editors and reviewers are required to evaluate papers based on the content. The review comment must be respectful of the authors. The reviewers are required to justify their decision and recommendation.
Acknowledgment 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 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.
Disclosure and Conflict of Interest
Privileged information or ideas obtained through peer review must be confidential and not used for personal advantage. Reviewers should not consider manuscripts with conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.
Duties of Authors
Authors should present an accurate account of the work performed and objectively discuss 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 wherever possible. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.
Data Access and Retention
Authors may be asked to provide the raw data in connection with a paper for editorial review. They should be prepared to provide such data within a reasonable time.
Originality and Plagiarism
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. Papers found with such problems are automatically rejected, and authors are advised.
Multiple, Redundant, or Concurrent Publication
When a paper is submitted for possible publication, the submitting author makes a written statement that the paper has not been published and is currently under publication with any other journal. Simultaneous submission is considered unethical and is, therefore, unacceptable.
Acknowledgment of Sources
Proper acknowledgment of the work of others is required. Authors must cite publications that have led to the authors’ current research.
Authorship of the Paper
Authorship should be limited to those who have contributed significantly to the research reported in the manuscript. The corresponding author has a responsibility to keep co-authors posted on the review process. If accepted, all authors are required to give a signed statement that the research work is their original research work.
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 identify these in the manuscript.
Disclosure and Conflicts of Interest
All authors should disclose in their manuscript any financial or another 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.
Fundamental errors in published works
When an author discovers a significant error or inaccuracy in his/her 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.