Jurnal Paradigma Accountancy (JAC) is a blind-reviewed journal published periodically twice a year (February and Augustus). 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. 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.
These ethical guidelines are adopted from the publication ethics policy of Elsevier.
ETHICAL STANDARDS FOR EDITORS
1. Publication Decision
The editor of the Jurnal Paradigma Accountancy (JAC) is responsible for deciding which of the articles submitted to the journal should be published. The validation of the work and its contribution to researchers and readers must always drive such decisions. The editor 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 editor may confer with other editors or reviewers in making this decision.
2. Objective Assessment
The editor should evaluate manuscripts for their intellectual content without having discrimination to religious belief, ethnic origin, gender, or citizenship of the author.
The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the author, reviewers, potential reviewers, and the editorial board, as appropriate.
4. 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Unpublished materials disclosed in a submitted manuscript must not be used in an editor’s own research without the express written consent of the author. Privileged information or ideas obtained through blind review must be kept confidential and not used for personal advantage. Editors should recuse themselves from considering 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.
5. Cooperation in Investigations
The editor should take reasonably responsive measures when ethical complaints have been presented concerning a submitted manuscript or published paper, in conjunction with the publisher. Such measures will generally include contacting the author of the manuscript or paper and giving due consideration of the respective complaint or claims made, but may also include further communications to the relevant institutions and research bodies, and if the complaint is upheld, the publication of a correction, retraction, expression of concern, or other note, as may be relevant.
ETHICAL STANDARDS FOR REVIEWERS
1. Contribution to Editorial Decision
Blind review conducted by the reviewer assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper. Peer review is an essential component of formal scholarly communication, and lies at the heart of the scientific method.
Any selected reviewer who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor.
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.
Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Reviewers should express their views clearly with supporting arguments.
5. Completeness and Originality of Sources
Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation 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.
6. Conflicts of Interest
Unpublished materials disclosed in a submitted manuscript must not be used in a reviewer’s own research without the express written consent of the author. 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.
ETHICAL STANDARDS FOR AUTHORS
1. Reporting Standards
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 behavior and are unacceptable.
2. Data Access
Authors may be 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, if practicable, and should in any event be prepared to retain such data for a reasonable time after publication.
3. Originality and Plagiarism
Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable. The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others, this has been appropriately cited or quoted. Plagiarism takes many forms, from ‘passing off’ another’s paper as the author’s own paper, to copying or paraphrasing substantial parts of another’s paper (without attribution), to claiming results from research conducted by others. Self-plagiarism or auto-plagiarism is one type of plagiarism in which the authors use results or words from their own published articles without citing them appropriately.
4. Standards of Paper Submission
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 behavior 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. Information obtained privately, as in conversation, correspondence, or discussion with third parties, must not be used or reported without explicit, written permission from the source.
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. The corresponding author should ensure that all appropriate 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. Hazards and Human Subjects
If the work involves procedures or equipment that have any unusual hazards inherent in their use, the author must clearly identify these in the manuscript. If the work involves the use of human subjects, the author should ensure that the manuscript contains a statement that all procedures were performed in compliance with relevant laws and institutional guidelines and that the appropriate institutional committee(s) have approved them. Authors should include a statement in the manuscript that informed consent was obtained for experimentation with human subjects. The privacy rights of human subjects must always be observed. Appropriate consents, permissions and releases must be obtained where an author wishes to include case details or other personal information in the manuscript. Written consents must be retained by the author and copies of the consents or evidence that such consents have been obtained must be provided to the journal on request.
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. If the editor or the publisher learns from a third party that a published work contains a significant error, it is the obligation of the author to promptly retract or correct the paper or provide evidence to the editor of the correctness of the original paper.