Publication Ethics

Applied Accounting and Management Review (AAMAR) is a peer-reviewed electronic journal system. This statement clarifies the ethical behavior of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial Board, the peer-reviewer, and the publisher (Politeknik Negeri Semarang). This statement is based on COPE's Best Practice Guidelines for Journal Editors.

1. Ethical Guidelines for Authors
Authors submitting their work to the Applied Accounting and Management Review (AAMAR) are required to follow ethical standards throughout the publication process. They must ensure that:

  • Originality: The manuscript must be an original work, and it should not have been published or under consideration for publication elsewhere.

  • Proper Citation: All sources of information and previous research referred to in the manuscript must be appropriately cited, and plagiarism should be strictly avoided.

  • Authorship: All individuals who have made significant contributions to the work must be included as authors, and the corresponding author should ensure that all co-authors agree with the final version of the manuscript.

  • Disclosure of Conflicts of Interest: Authors must disclose any potential conflicts of interest that could influence the results or interpretation of their research.

  • Ethical Approval: Authors must ensure that their research complies with relevant ethical guidelines and that necessary approvals (such as for human or animal studies) have been obtained.

2. Ethical Guidelines for Editors
The chief editor and editorial board members of AAMAR are responsible for maintaining high ethical standards in the peer review and publication process. Their responsibilities include:

  • Fairness and Impartiality: Editors should ensure that all submitted manuscripts are reviewed fairly and impartially, without any bias based on the authors' nationality, gender, or institutional affiliation.

  • Confidentiality: Editors should treat all submitted manuscripts as confidential and should not disclose any information about the manuscript or its contents to anyone other than the corresponding author, reviewers, and publisher.

  • Conflict of Interest: Editors must disclose any potential conflicts of interest and avoid handling manuscripts where they have a direct conflict.

  • Timeliness: Editors are responsible for making timely decisions regarding the submission, review, and publication of articles.

3. Ethical Guidelines for Reviewers
Peer reviewers play an essential role in ensuring the quality of the research published in AAMAR. Reviewers must adhere to the following ethical standards:

  • Confidentiality: Reviewers must keep all manuscripts and associated information confidential and not share or discuss them with others unless authorized by the editor.

  • Constructive Feedback: Reviewers should provide constructive and unbiased feedback, evaluating the manuscript based on its quality, relevance, methodology, and contribution to the field.

  • Conflict of Interest: Reviewers should recuse themselves from reviewing manuscripts where they have a conflict of interest, such as personal, financial, or professional relationships with the author.

  • Timeliness: Reviewers should complete their reviews in a timely manner to facilitate the publication process.

By adhering to these ethical principles, the Applied Accounting and Management Review aims to maintain the highest standards of academic publishing, ensuring the credibility, integrity, and scholarly value of its published content.