1. Overview
The Indonesian Accounting Review (TIAR) applies a peer review process to ensure the quality, originality, relevance, and academic contribution of every submitted manuscript. Each manuscript is reviewed by competent reviewers whose expertise is relevant to the topic of the manuscript.
The review process is conducted carefully and objectively. Reviewers are expected to provide constructive feedback to improve the quality of the manuscript and to strengthen its contribution to accounting knowledge and research.
2. Purpose of the Review Process
The main purpose of the peer review process is to select manuscripts that are suitable for academic publication in TIAR. The review process aims to ensure that every published article meets the journal’s standards in terms of originality, scientific quality, methodological soundness, clarity of presentation, and relevance to the journal’s focus and scope.
3. Review Principles
TIAR values diverse academic perspectives and expertise in the review process. Reviewers may come from different institutions, organizations, countries, academic backgrounds, and professional fields.
In reviewing manuscripts, reviewers are expected to:
- Provide objective and constructive comments.
- Respect the author’s academic work.
- Assess the manuscript based on scholarly merit.
- Identify the strengths and weaknesses of the manuscript.
- Provide recommendations that help the editor make an editorial decision.
4. Confidentiality and Publication Ethics
All manuscripts submitted to TIAR are treated as confidential documents. Reviewers must not share, discuss, or disclose any information related to the manuscript, review comments, or review process to any unauthorized party without permission from the editor.
The confidentiality of the review process must be maintained before, during, and after the review process, including after the article has been published. Reviewers are also required to uphold publication ethics and avoid any conflict of interest in reviewing manuscripts.
5. Initial Editorial Screening
After a manuscript is submitted through the Open Journal System (OJS), the editor conducts an initial screening. At this stage, the editor evaluates whether the manuscript:
- Fits the focus and scope of TIAR.
- Follows the journal’s author guidelines and manuscript template.
- Shows sufficient originality and novelty.
- Has a clear research contribution.
- Uses an appropriate research method.
- Does not contain major methodological weaknesses.
- Meets the journal’s similarity standard based on Turnitin checking.
Manuscripts that do not meet the journal’s basic requirements may be rejected or returned to the author before being sent to reviewers.
6. Peer Review Stage
Manuscripts that pass the initial editorial screening are sent to reviewers for evaluation. TIAR applies a blind review process, which means that the identities of the reviewers and the authors are kept confidential during the review process.
At this stage, reviewers evaluate the manuscript based on its academic quality, originality, methodology, analysis, discussion, references, and relevance to the field. Reviewers may provide comments, corrections, and suggestions for improvement.
The reviewers may recommend one of the following decisions:
- Accept the manuscript.
- Accept with minor revisions.
- Revise and resubmit.
- Reject the manuscript.
7. Editorial Decision
After receiving recommendations from the reviewers, the editor evaluates the review results and makes an editorial decision. The editor then informs the author whether the manuscript is accepted, requires revision, must be resubmitted for further review, or is rejected.
The final decision regarding manuscript acceptance or rejection is made by the editor based on the reviewers’ recommendations, the quality of the manuscript, and its suitability for publication in TIAR.
8. Review Process Flow
The peer review process in TIAR follows these steps:
1. The author submits the manuscript through OJS.
2. The editor conducts an initial screening.
3. The manuscript is checked for focus and scope, format, originality, methodological quality, and similarity score.
4. Manuscripts that do not meet the journal’s criteria may be rejected or returned to the author.
5. Manuscripts that meet the criteria are sent to reviewers.
6. Reviewers evaluate the manuscript through a blind review process.
7. Reviewers provide comments and recommendations.
8. The editor evaluates the reviewers’ recommendations.
9. The editor informs the author of the decision.
10. The manuscript is accepted, revised, resubmitted, or rejected.
11. Accepted manuscripts proceed to the publication process.
9. Commitment to Review Quality
All review processes in TIAR are conducted with careful consideration and in accordance with publication ethics. TIAR is committed to maintaining a fair, objective, confidential, and constructive peer review process to support the publication of high-quality academic articles.