Publication Ethics

Accountable – International Journal of Accounting, Finance and Tax is committed to upholding the highest standards of publication ethics and takes all possible measures against publication malpractice. The journal adheres to the ethical guidelines established by the Committee on Publication Ethics (COPE) and expects all parties involved in the publication process—authors, editors, reviewers, and the publisher—to follow ethical principles throughout.

1. Duties of Authors

  • Originality and Plagiarism: Authors must submit original works and properly cite the work and/or words of others. Plagiarism in any form is unethical and unacceptable.

  • Data Integrity: Authors are responsible for the accuracy of data and must be prepared to provide raw data if requested for editorial review.

  • Multiple Submissions: Manuscripts must not be submitted to more than one journal simultaneously or published previously.

  • Acknowledgment of Sources: All sources of funding and significant contributions must be properly acknowledged.

  • Disclosure and Conflicts of Interest: Authors must disclose any financial or other conflicts of interest that could influence the results or interpretation of their manuscript.

2. Duties of Editors

  • Fair Play: Editors evaluate manuscripts solely on their academic merit without regard to authors' race, gender, institutional affiliation, or nationality.

  • Confidentiality: Editors must maintain confidentiality concerning submitted manuscripts and must not disclose any information to others outside the publication process.

  • Decision Making: Editors are responsible for deciding which articles will be published, based on peer review, journal policies, and legal requirements.

  • Handling Misconduct: Editors must act if they suspect misconduct and make all reasonable efforts to investigate and resolve ethical concerns.

3. Duties of Reviewers

  • Confidentiality: Reviewers must keep all information regarding the manuscript confidential.

  • Objectivity: Reviews must be conducted objectively and express clear, supported opinions with constructive feedback.

  • Acknowledgment of Sources: Reviewers should identify relevant published work that has not been cited and alert editors to any potential plagiarism or ethical concerns.

  • Conflict of Interest: Reviewers should recuse themselves from evaluating manuscripts where there is a conflict of interest.

4. Publisher's Responsibilities

The publisher ensures that editorial decisions are independent and unbiased and supports ethical research and publication practices. The publisher will cooperate fully with journal editors in cases of suspected ethical breaches or retraction.