Publication Ethics
TSU-International Journal of Accounting and Finance (TSU-IJAF) is committed to maintaining the highest ethical standards in academic publishing. The journal adheres to best practices established by the Committee on Publication Ethics (COPE) to ensure integrity, transparency, and accountability throughout the publication process. All stakeholders, including authors, reviewers, and editors, are expected to follow the ethical guidelines outlined below.
1. Responsibilities of Authors
Originality and Plagiarism: Authors must ensure that their work is entirely original and that all sources are properly cited or quoted. Any form of plagiarism, including self-plagiarism, is strictly prohibited.
Multiple Submissions: Manuscripts must not be submitted to multiple journals simultaneously. Submitting the same work to more than one journal constitutes unethical publishing behavior.
Authorship and Acknowledgment: All individuals who have made significant contributions to the research must be listed as authors. Those who contributed in a minor capacity should be appropriately acknowledged.
Data Integrity and Transparency: Authors must present accurate, verifiable, and transparent research data. Any fabrication, falsification, or selective reporting of data is strictly prohibited.
Conflict of Interest Disclosure: Authors must disclose any financial, institutional, or personal relationships that could influence the interpretation of their research findings.
Ethical Approvals: Research involving human or animal subjects must have received ethical approval from the appropriate institution, and a statement of compliance should be included in the manuscript.
2. Responsibilities of Reviewers
Confidentiality: Reviewers must treat all manuscript details as confidential and must not share any information with unauthorized parties.
Objectivity and Constructive Criticism: Reviews should be conducted objectively, with constructive feedback aimed at improving the quality of the manuscript. Personal criticism of the author is inappropriate.
Timely Review: Reviewers should complete their evaluations within the stipulated timeframe to ensure efficient processing of submissions.
Conflict of Interest Disclosure: Reviewers must decline assignments if they have conflicts of interest that could compromise their impartial judgment.
Detection of Misconduct: If reviewers suspect ethical violations, such as plagiarism, data manipulation, or duplicate publication, they should report their concerns to the editorial board.
3. Responsibilities of Editors
Fairness and Impartiality: Editorial decisions must be based on scholarly merit and relevance to the journal’s scope, without discrimination based on race, gender, religion, nationality, or personal characteristics.
Confidentiality: Editors must not disclose any information about submitted manuscripts to anyone outside the review and publication process.
Conflict of Interest Management: Editors must not handle manuscripts in which they have conflicts of interest and should delegate such responsibilities to other editorial board members.
Handling Ethical Complaints: The editorial team is responsible for investigating ethical complaints, including allegations of misconduct, and taking appropriate actions, such as issuing corrections, retractions, or sanctions.
4. Ethical Oversight and Misconduct Handling
Corrections and Retractions: If errors or ethical breaches are identified after publication, the journal will issue corrections, retractions, or clarifications as necessary.
Appeals and Complaints: Authors and readers may report ethical concerns or appeal editorial decisions through the journal’s official communication channels.
Sanctions for Misconduct: TSU-IJAF reserves the right to take disciplinary actions in cases of severe ethical violations. These may include manuscript rejection, banning authors from future submissions, or notifying relevant institutions of the misconduct.
By adhering to these ethical guidelines, TSU-International Journal of Accounting and Finance upholds its commitment to publishing high-quality, reliable, and impactful research in accounting and finance.
