Publication Ethics

Global Journal of Accounting (GJACC) is committed to maintaining the highest standards of publication ethics and integrity. The journal follows internationally recognized guidelines, including those established by the Committee on Publication Ethics (COPE). This policy governs the ethical conduct of all parties involved in the publication process, including authors, editors, reviewers, and the publisher.

1. Authors’ Responsibilities

Authors must submit original, authentic, and unpublished manuscripts that are not under consideration by any other journal. All submissions are screened using plagiarism detection software, with a maximum allowable similarity index of 25%. Manuscripts exceeding this threshold will be rejected or returned for revision.

Authors must ensure that all data presented are accurate, valid, and verifiable. Fabrication, falsification, or manipulation of financial or empirical data is strictly prohibited. Authors must provide sufficient methodological detail to allow replication and verification of findings.

Authorship must reflect significant intellectual contributions only. All authors must approve the final manuscript. Authors must disclose funding sources, conflicts of interest, and any affiliations that may influence the research.

Authors are required to complete and sign a License to Publish agreement upon acceptance. This agreement grants the journal the right to publish, distribute, and archive the work, while authors retain copyright in accordance with the journal’s licensing policy.

If significant errors are identified after publication, authors must notify the editor promptly and cooperate in correcting or retracting the article.

2. Editors’ Responsibilities

Editors make publication decisions based on academic merit, originality, and relevance to the field of accounting. Editors ensure a fair, objective, and timely double-blind peer review process.

Editors must maintain confidentiality and avoid conflicts of interest. Unpublished materials must not be used for personal research. Editors take appropriate action in cases of ethical misconduct, including correction, rejection, or retraction.

3. Reviewers’ Responsibilities

Reviewers provide objective, constructive, and timely evaluations. Manuscripts must be treated as confidential documents.

Reviewers should identify relevant work not cited and report suspected misconduct, including data inconsistencies or ethical violations. Reviewers must disclose conflicts of interest and decline review when necessary.

4. Peer Review Process

The journal applies a double-blind peer review system. Each manuscript is evaluated by at least two independent reviewers with expertise in accounting and related disciplines. Editorial decisions are based on reviewers’ recommendations and editorial judgment.

5. Publication Integrity and Misconduct

The journal enforces strict policies against plagiarism, data fabrication, falsification, duplicate publication, and citation manipulation.

All submissions are screened prior to review. Manuscripts with similarity above 25% will not proceed. Proven misconduct will result in rejection or retraction and may lead to submission restrictions.

6. Ethical Oversight

Research involving human participants or sensitive financial data must comply with ethical standards and applicable regulations. Authors must ensure data confidentiality, integrity, and proper authorization when using proprietary or organizational data.

7. Conflicts of Interest

All parties must disclose any financial or non-financial conflicts of interest that may influence the research, analysis, or evaluation process.

8. Data Availability and Reproducibility

Authors are encouraged to provide access to supporting data and ensure transparency in analytical methods to enable verification and reproducibility of results.

9. Use of Artificial Intelligence (AI)

Authors must disclose the use of AI tools in manuscript preparation. AI cannot be listed as an author. Authors remain fully responsible for the content, accuracy, and integrity of the manuscript.

10. Corrections, Retractions, and Withdrawals

Corrections are issued for minor errors that do not affect the overall findings. Retractions are applied in cases of serious ethical violations or unreliable results. Withdrawals may be permitted before publication with editorial approval.

11. Publisher’s Responsibilities

The publisher supports ethical standards and ensures that editorial decisions remain independent of commercial interests. The publisher is committed to maintaining academic integrity and preventing publication malpractice.