Publication Ethics
Background
JAGA encourages the submission of original accounting articles that are not planned to be published in other journals through all research methods, including qualitative, quantitative, or combined methods. Due to various issues involving journal publication, it is therefore very important to establish ethical standards for all entities involved in the publication of articles in JAGA.
Ethical Principles
Our journal is committed to adhering to ethical principles based on the Core Practices issued by the Committee on Publication Ethics (COPE) as follows:
1. Allegations of misconduct
Our journal welcomes any legitimate allegations made against authors, reviewers, and editors. The handling of allegations of misconduct in our journal can be divided into two situations. The first is allegations against authors and the second is allegations against reviewers or editors. If an author has been accused of potential misconduct such as plagiarism or if their article has been published elsewhere, an independent investigation will be conducted into the allegations. If the allegations are proven to be valid, the suspected author will be blacklisted and their article will be retracted from our publication. The suspected author will also be asked to provide a formal written apology, which will be posted on our announcement platform on our website.
Similarly, in cases of allegations against reviewers or editors, an independent investigation will also be conducted. If the allegations against reviewers and editors are proven to be true and valid, those reviewers and editors will no longer participate in our journal's activities.
2. Articles and contributions
Authors are responsible for providing original research that has not been submitted or published elsewhere. Authors are also responsible for providing accurate and detailed data when requested. To ensure originality, authors need to check the originality of articles using a plagiarism checker before submitting articles. Authors must complete and submit the copyright transfer form available on the website when submitting their manuscripts. When reproducing data from other sources, proper citations and permissions are required.
3. Complaints and appeals
Our journal is committed to treating every complaint and appeal fairly, promptly, and independently. For example, reasonable complaints against reviewers will be handled by the editor-in-chief, and any complaints against the editor-in-chief will be handled by the publisher.
4. Conflict of Interest
A conflict of interest may arise when authors have financial, commercial, legal, or professional relationships with other organizations, or with individuals working with them, that could influence their research. Therefore, authors are required to provide full disclosure of potential conflicts of interest in the cover letter. Detailed financial sources supporting the work must also be fully acknowledged. Editors may decide not to publish your article based on the conflicts disclosed. Conflicts of interest can be disclosed in your cover letter or on the manuscript submission form in the journal's online peer-review system.
The JAGA editorial team may then decide whether to publish or not to publish the article based on the above disclosure. If there is no disclosure by the author, JAGA will publish the following statement: "No potential conflicts of interest were reported by the authors.
5. Data and reproducibility
Authors are responsible for providing accurate and detailed data when requested.
6. Ethical oversight
Authors are required to maintain the confidentiality of data published in their papers. This journal also upholds the confidentiality of data and ethical behavior of research subjects, whether human, business, or marketing practices.
