Journal of Financial and Behavioural Accounting (JFBA) is a peer-reviewed journal. This statement clarifies the ethical behavior of all parties involved in the act of publishing an article in this journal as well as allegations of research misconduct, including the author, the chief editor, the Editorial Board, the peer-reviewer, and the publisher (LPPM Universitas Terbuka). This statement is based on Cope’s Best Practice Guidelines Committee on Publication Ethics (COPE) for Journal Editors
Ethical Guideline For Journal Publication
The publication of an article in a peer-reviewed JFBA is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-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 author, the journal editor, the peer reviewer, the publisher, and the society.
LPPM Universitas Terbuka as the publisher of the journal of Financial and Behavioural Accounting takes its duties of guardianship over all stages of publishing extremely seriously, and we recognize our ethical and other responsibilities. We are committed to ensuring that advertising, reprint, or other commercial revenue has no impact or influence on editorial decisions. Also, the publishers and Editorial Board will assist in communications with other journals and/or publishers where this is useful and necessary.
Duties For Editors
- Publication decisions
An Editor JFBA journal is responsible for deciding which of the articles submitted to the journal should be published. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors 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 editors may confer with other editors or reviewers in making this decision.
- Fair play
An editor at any time evaluates manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.
The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.
- Disclosure and conflicts of interest
Unpublished materials disclosed in a submitted manuscript must not be used in an editor's research without the express written consent of the author.
Duties For Reviewers
- Contribution to Editorial Decisions
Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper.
Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.
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.
- Standards of Objectivity
Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.
- Acknowledgement of Sources
Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation, derivation, 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.
- Disclosure and Conflict of Interest
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.
Duties For Authors
- 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.
- Data Access and Retention
Authors may be asked to provide the raw data in connection with a paper for editorial review, and should, in any event, be prepared to retain such data for a reasonable time after publication.
- Originality and plagiarism
The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted.
- Multiple, Redundant or Concurrent Publication
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. In general, the publication of an article can only be done once in a journal that has been selected and cannot be republished in another journal if it has been published previously.
- 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. If there is other information obtained using a personal approach such as conversations, correspondence, or discussions with third parties, this must not be done, used, and informed to the public without being able to give clear written permission from the source.
- 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. Where others have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors. The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included in 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.
- Disclosure and Conflicts of Interest
All authors must state and disclose in the manuscript any financial or another substantial conflict of interest that may be exploited to influence the results and findings of their manuscript. For all sources of financial support for the project, potential conflicts of interest should be as early as possible.
- Fundamental errors in published works
When an author discovers significant errors or inaccuracies in a published article or scientific work, the author must immediately notify the journal editor or publisher and cooperate with the editor to retract or correct the paper. If publishers and editors find out from third parties that there are published articles or works, there are no doubt very important errors and discrepancies, an author must immediately retract or revise the article or work and prove to the editorial team of the truth and authenticity of original scientific articles or works.