Soedirman Accounting Review: Journal of Accounting and Business is a peer-reviewed journal which should follow the academic and scientific protocols for publication. Soedirman Accounting Review: Journal of Accounting and Business requires all publications to abide by the ethical principles of academic publishing. Therefore it is necessary to provide a guidance of ethical standard for all stakeholders.
All persons listed as authors should qualify for authorship. Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. The first author is the person who conducts or supervises the data collection, analysis, presentation and interpretation of the results and also puts together the paper for submission. Additionally, co-author is those make intellectual contributions to the data analysis and contributes to data interpretation, reviews each paper draft, must be able to present the results, defend the implications and discuss study limitations. All other persons who have participated in certain important aspects of the research but do not qualify as authors, then they should be acknowledged. The corresponding author is responsible to ensure that all co-authors are included in the manuscript. Request to add or remove author(s) or to arrange the author names of the accepted manuscript should be sent to the Chief Editor prior it is published.
All peer review protocols of the journal must be followed by authors. Authors are responsible to report only original and accurate data. Authors must not engage in any form of plagiarism, fabrication, or falsification practices concerning the manuscript submitted, and provide the data when they are requested. The submitted manuscript should not be under consideration or accepted for publication elsewhere. Where parts of the data have been published elsewhere, the sources have to be acknowledged or cited accordingly. When reproducing data from other sources, proper citation and permission are required. Authors should ensure that studies involving animals are performed according to animal ethics and welfare. Any potential conflict of interest has to be declared including any financial, personal, or other relationships with other people or organizations related to their work that could affect their work. All sources of financial support for the research project and study sponsor(s) (if any) along with their role in the research or study, should be disclosed in the Acknowledgement. Authors are requested to be willing to publish corrections, clarifications, retractions, and apologies when needed.
Reviewers are requested to assist in improving the quality of the manuscript, ensuring previous work is properly acknowledged, determining the importance of findings, as well as detecting plagiarism and fraud. The review process should adhere to the principles of objectivity under a scheduled period of time. Reviewers should have no conflict of interest with respect to the research, the authors and/or the research funders. Any confidentiality of the information supplied by the editor or author should be maintained.
Editors have the full authority to accept or reject a manuscript subject to the condition that it should have no conflict of interest with regard to articles they accept or reject. Editors should adhere to the principle of fairness and equality without making any discrimination on gender, ethnic, religion, political view or geographical origin of the authors. Any accepted manuscripts should be on the basis of academic merit and without commercial influence. Editors must preserve the anonymity of reviewers.
Publishing ethics issues
Authors, reviewers, and editors should maintain the integrity of the academic record during the whole process of publication. Business needs should be precluded from compromising intellectual and ethical standards.