Publication Ethics

The Indonesian Accounting Review (TIAR) supports the principles published by COPE (Committee on Publication Ethics) and supports the application of ethical standards throughout the scholarly publishing process.

Our Ethics Statement is applicable to all material published by TIAR.

If you have a concern about an ethical issue, please contact us at tiar@perbanas.ac.id

Retractions and corrections 

TIAR will consider retractions and corrections in line with COPE's Retraction Guidelines. Retractions are reserved for articles which are so seriously flawed that their findings or conclusions should not be relied upon, or which contain substantial plagiarism or life-endangering content.

TIAR may make minor corrections to accepted articles, such as those that arise during normal copyediting, typesetting or proofreading; any substantive corrections will be carried out in line with COPE's Retraction Guidelines.

Publishing malpractice

In exceptional cases, TIAR may remove an article from online publication where we believe it is necessary to comply with our legal obligations or if publishing malpractice is found. This includes, without limitation, where we have concerns that the article is defamatory, violates personal privacy or confidentiality laws, is the subject of a court order, or might pose a serious health risk to the general public. In these circumstances, we may decide to retract the article and publish a notice that clearly states why the full article has been removed.

Peer review process

Reviewer helps editor in making decisions on received article.

  1. Reviewer responsible to give recommendation on reviewed article.
  2. Review of script is done objectively and supported by clear argument.
  3. Reviewer maintain secrecy of information for personal gain.

All submissions, whether to regular or special issues, are initially assessed by the Editor in Chief for suitability for the TIAR. Papers deemed suitable go on to the peer-review process, wherein they are sent to a minimum of two independent external expert peer reviewers to assess the quality of the paper.

Peer reviewers are provided with on-screen guidelines on how to approach the review process in an ethical and non-biased manner.

TIAR operates a double-blind peer review process.
This means that author identities are not revealed to reviewers, in order to provide an impartial and fair review.

Editor Responsibiity

  1. The Editor in Chief of the journal is responsible for the final decision regarding acceptance or rejection of papers.
  2. Editors are not involved in decisions about papers they have written themselves, or which have been written by family members or colleagues at the same institution. The peer review and final decision on such submissions is handled independently of the relevant Editor by TIAR Editorial Boards. Reviewers are provided with on-screen guidelines on how to approach the review process in an ethical and non-biased manner.
  3. The editor of TIAR (TIAR) responsible in deciding articles to be published through editorial council meeting. Editor is guided by policy council and journal editorial restricted by valid law concerning defamation, copyright violation and plagiarism.
  4. In the process of articles acceptance, editor team works based on similarity treatment.
  5. In the process of journal review and decision of publication (articles), the editor team does not discriminate any races, sexes, religions ethnic, citizenship, or ideology of political writer.
  6. Editor and editorial team will not open any information about manuscript or article except there is permits from authorship.
  7. A manuscript (articles) that is not published after proposed would not be used as research by editor and will be returned directly to the author.
  8. Submissions are treated in strict confidentiality by all parties, including editors, reviewers and authors. TIAR is committed to ensuring the integrity and confidentiality of the peer review process in accordance with the COPE guidelines.

Ethical guidelines for Authors

When authors submit a paper to TIAR they are confirming that they have read these ethical guidelines, agree to the contents and have taken any appropriate actions.

  1. The Author should present an article or research results clearly, honest, and no-plagiarism, and manipulation of data.
  2. The author responsible to confirms articles that have been proposed and written.
  3. The writer must obey requirements of publication in the form of original paper, no-plagiarism, and has never been published in journal or other publication.
  4. The author must show reference of opinion and other literature being quoted.
  5. The author must write a manuscript or article by carrying ethic, honest and responsible as the valid scientific authorial regulation.
  6. The author is prohibited to send similar articles to more than one journal or publication.
  7. The author has no objection if article being corrected without changing basic idea or substance of article.

Content

By submitting a paper to TIAR, it is understood that all authors have thereby declared that they have read and agree on the content of the submitted paper.

Ethics

Submissions may be rejected by TIAR if it is felt that the work was not carried out within an ethical framework for scholarly publications.

TIAR adheres to the principles and guidelines outlined by COPE.

Conflicts of interest and informed consent declarations

  1. Authors must make a declaration in their paper of all potential competing interests involving people or organisations that might reasonably be perceived as relevant.

Examples of competing interests include, but are not limited to, financial, professional and personal interests such as:

  • Research grants (from any source, restricted or unrestricted)
  • Relationships (paid or unpaid) with organisations and funding bodies including non-governmental organisations, research institutions or charities
  • Membership of lobbying or advocacy organisations
  • Personal relationships (i.e. friend, spouse, family member, current or previous mentor, adversary) with individuals involved in the submission or evaluation of a paper, such as authors, reviewers, editors, or members of the editorial board of TIAR
  • Personal convictions (political, religious, ideological, or other) related to a paper's topic that may interfere with an unbiased publication process (at the stage of authorship, peer review, editorial decision making or publication).
  1. Authors must include an informed consent declaration in their article if their research involved human participants. This is in accordance with the guidelines provided by COPE to publishers.

Informed consent is required for all research involving human participants in any way, even if the participants' data has been anonymised and the article does not include any potential identifiers. Participants, or their legal representatives, must have provided informed consent prior to enrolment in the research.

Authors need to indicate whether participants provided informed consent and whether consent was written or verbal (if consent was verbal, authors should indicate the reason why and how it was recorded). If an appropriate professional, ethical or legal organisation or agency has waived the need to obtain participants' consent, authors should disclose in their declaration the name of the organisation or agency and the reasons for the waiver.

Plagiarism

Plagiarism in any form constitutes a serious violation of the principles of scholarship and is not acceptable.
Examples of plagiarism include:

  1. Word-for-word copyingof portions of another's writing without enclosing the copied passage in quotation marks and acknowledging the source in the appropriate scholarly convention.
  2. The use of a particularly unique term or conceptwithout acknowledging the original author or source.
  3. The paraphrasing or abbreviated restatementof someone else's ideas without acknowledging that another person's text has been the basis for the paraphrasing.
  4. False citation: material should not be attributed to a source from which it has not been obtained.
  5. False data: data that has been fabricated or altered in a laboratory or experiment; although not factually plagiarism, this is clearly a form of academic fraud.
  6. Unacknowledged multiple authors or collaboration: the contributions of each author or collaborator should be made clear.
  7. Self-plagiarism/double submission: the submission of the same or a very similar paper to two or more publications.

The use of AI technology

In line with COPE guidelines, artificial intelligence tools (e.g. ChatGPT) cannot be listed as named authors on submitted articles. Authors are fully responsible for the content of their article, even those parts produced by any AI tool, and are thus liable for any inaccuracies or breach of publication ethics.

Authors who have used AI tools to develop their article must include a note in the article's Acknowledgements section describing the technologies used and the purpose.

Please note that this does not apply to software such as spelling or grammar checkers or reference managers.

Ethical guidelines for Editors

Editors in Chief, editors and guest editors of special issues are provided with guidelines on the ethical management of their journal, submissions and the peer review process (as appropriate) when they are appointed.

These guidelines cover maintaining a balanced editorial board, and the confidential and unbiased treatment of submissions and authors, amongst other responsibilities.

The Editor in Chief of the journal remains responsible for the final decision regarding acceptance or rejection of papers.

TIAR endorses the Code of Conduct and Best Practice Guidelines for Journal Editors (PDF 300kb) published by COPE.