Journal of Financial and Behavioural Accounting 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 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 publishers of ournal 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.