Publication Ethics

The Journal of Strategic Behaviour Accounting (JSBA) is committed to maintaining the highest standards of publication ethics and scholarly integrity. This Publication Ethics statement outlines the ethical responsibilities of all parties involved in the publication process, including authors, editors, reviewers, editorial board members, and the publisher.

JSBA follows internationally recognized principles and best practices in scholarly publishing, including the guidance provided by the Committee on Publication Ethics (COPE) and the Principles of Transparency and Best Practice in Scholarly Publishing.

The journal is committed to ensuring that all published articles contribute to the advancement of knowledge through a publication process that is fair, transparent, objective, independent, confidential, and ethical.

DUTIES OF AUTHORS

1. Reporting Standards

Authors should present an accurate, original, and objective account of the research conducted. Manuscripts should clearly describe the research objectives, methodology, data, analysis, findings, and conclusions.

The manuscript should contain sufficient detail and appropriate references to enable readers and other researchers to understand, evaluate, and replicate the research where applicable.

Fabrication, falsification, selective reporting, misleading interpretation, or inappropriate manipulation of data constitutes unethical behavior and is unacceptable.

2. Originality and Plagiarism

Authors must ensure that all submitted manuscripts are entirely original.

Any use of the ideas, data, words, findings, figures, tables, or other intellectual contributions of others must be properly acknowledged and cited.

Plagiarism in any form, including:

  • direct plagiarism;

  • paraphrasing without proper attribution;

  • plagiarism of ideas or data;

  • duplicate publication; and

  • self-plagiarism without appropriate citation,

is considered unethical and unacceptable.

All manuscripts submitted to JSBA may be subject to plagiarism screening before entering the peer-review process.

3. Multiple, Redundant, or Concurrent Publication

Authors should not submit the same manuscript simultaneously to more than one journal.

Authors must also avoid publishing substantially similar research in multiple journals unless such publication is transparent, ethically justified, properly referenced, and approved by all relevant editors.

Manuscripts submitted to JSBA must not have been previously published in another journal, except where permitted under applicable scholarly publishing policies.

4. Authorship of the Manuscript

Authorship should be limited to individuals who have made substantial scholarly contributions to the research.

Substantial contributions may include involvement in:

  • the conception or design of the research;

  • the acquisition, analysis, or interpretation of data;

  • the development of the research methodology;

  • drafting the manuscript;

  • critically revising the manuscript for important intellectual content;

  • approving the final version of the manuscript; and

  • accepting responsibility for the integrity and accuracy of the work.

All listed authors must approve the final version of the manuscript and agree to its submission to JSBA.

Individuals who contributed to the research but do not meet the criteria for authorship should be appropriately acknowledged.

Any request to add, remove, or rearrange authors after submission must be supported by written approval from all authors and reviewed by the Editor.

5. Acknowledgement of Sources

Authors must properly acknowledge and cite the work of other researchers and scholars that has influenced their research.

Relevant publications, theories, data sources, and previous studies should be appropriately referenced in accordance with accepted academic citation practices.

Authors must not misrepresent the work of others or intentionally omit relevant sources for the purpose of misleading readers.

6. Data Availability and Research Transparency

JSBA encourages authors to maintain accurate records of their research and retain original research data where appropriate.

Authors are encouraged to make research data available to readers, reviewers, or editors when ethically and legally appropriate.

Manuscripts should include a Data Availability Statement whenever possible, particularly when research findings are based on datasets that can be shared or accessed by other researchers.

Authors must ensure that any shared data comply with applicable ethical, legal, confidentiality, and privacy requirements.

7. Disclosure and Conflicts of Interest

Authors must disclose any financial, institutional, professional, personal, or other relationships that may reasonably be perceived as influencing the interpretation or outcome of their research.

All sources of research funding, sponsorship, or other financial support must also be disclosed.

Where no conflicts of interest exist, authors may state that they have no conflicts of interest to declare.

8. Ethical Oversight

Research involving human participants must comply with applicable ethical standards.

Where required, authors must obtain approval from an appropriate ethics committee, institutional review board, or other authorized body before conducting the research.

Authors must also ensure that informed consent is obtained from research participants where applicable.

Research involving animals must comply with relevant institutional, national, and international ethical guidelines.

Authors are responsible for ensuring that their research respects the dignity, rights, privacy, safety, and well-being of research participants.

9. Artificial Intelligence (AI)

Authors who use artificial intelligence (AI) or generative AI tools in the preparation of a manuscript must disclose such use appropriately.

This includes the use of AI tools for purposes such as:

  • writing assistance;

  • language editing;

  • data analysis;

  • data visualization;

  • image generation; or

  • other research-related activities.

AI tools, including generative AI systems, cannot be listed as authors because they cannot assume responsibility for the accuracy, originality, integrity, or ethical accountability of scholarly work.

Authors remain fully responsible for:

  • the accuracy of the submitted manuscript;

  • the originality of the work;

  • the validity of the research findings;

  • the appropriate citation of sources;

  • the integrity of data and analysis; and

  • all content generated or modified with the assistance of AI tools.

10. Fundamental Errors in Published Works

If authors discover significant errors or inaccuracies in their published work, they must promptly notify the Editor of JSBA.

Authors are expected to cooperate with the Editor and Publisher in correcting the article, issuing a correction, or retracting the publication when necessary.

DUTIES OF EDITORS

1. Publication Decisions

Editors are responsible for deciding which submitted manuscripts should be published in JSBA.

Editorial decisions must be based solely on relevant academic and ethical considerations, including:

  • originality;

  • scholarly quality;

  • methodological rigor;

  • significance and contribution to knowledge;

  • clarity of presentation;

  • ethical compliance; and

  • relevance to the focus and scope of JSBA.

Editorial decisions must not be influenced by commercial, political, personal, or other inappropriate considerations.

2. Fair Play

Editors must evaluate manuscripts fairly and objectively.

Manuscripts should be assessed based on their academic merit without discrimination based on:

  • race;

  • gender;

  • religion;

  • ethnicity;

  • nationality or citizenship;

  • political beliefs;

  • institutional affiliation;

  • seniority; or

  • other non-academic characteristics.

3. Editorial Independence

JSBA upholds editorial independence in all publication decisions.

Editors must make decisions independently and must not be influenced by the Publisher, sponsors, advertisers, institutions, or commercial interests.

Editorial independence is essential to maintaining the credibility and integrity of the journal.

4. Confidentiality

Editors must treat all submitted manuscripts as confidential documents.

Information related to submitted manuscripts must not be disclosed to anyone other than individuals directly involved in the editorial and peer-review process.

Editors must not use unpublished information obtained through the editorial process for personal research or other purposes without the explicit permission of the authors.

5. Peer Review

Editors are responsible for ensuring that submitted manuscripts undergo an appropriate, fair, objective, and confidential peer-review process.

Reviewers should be selected based on their relevant academic expertise and ability to provide an objective evaluation.

Editors should take reasonable steps to ensure that the peer-review process is conducted ethically and free from inappropriate influence or conflicts of interest.

6. Conflicts of Interest

Editors must not handle manuscripts in which they have financial, institutional, professional, personal, collaborative, or other conflicts of interest.

When a conflict of interest exists, the editorial responsibility for the manuscript must be transferred to another qualified editor who has no relevant conflict.

7. Handling Misconduct

Editors must respond appropriately to suspected or alleged research and publication misconduct.

Examples of misconduct may include:

  • plagiarism;

  • duplicate publication;

  • data fabrication;

  • data falsification;

  • image manipulation;

  • citation manipulation;

  • inappropriate authorship;

  • undisclosed conflicts of interest;

  • peer-review manipulation;

  • paper mill activities; and

  • other unethical publication practices.

Cases of suspected misconduct will be handled fairly, confidentially, objectively, and in accordance with relevant COPE guidance and Core Practices.

DUTIES OF REVIEWERS

1. Confidentiality

Reviewers must treat manuscripts received for review as confidential documents.

Reviewers must not disclose, distribute, discuss, or use information contained in unpublished manuscripts without authorization from the Editor.

Manuscripts submitted for review must not be shared with third parties unless explicitly authorized by the Editor.

2. Objectivity

Reviews must be conducted objectively, fairly, constructively, and respectfully.

Reviewers should evaluate manuscripts based on scholarly merit, methodological quality, originality, clarity, and contribution to the relevant field.

Personal criticism of authors is inappropriate.

Review comments should be supported by clear reasoning and, where appropriate, relevant evidence or references.

3. Acknowledgement of Sources

Reviewers should identify relevant published work that may not have been cited by the authors.

Reviewers should also inform the Editor if they identify possible:

  • plagiarism;

  • duplicate publication;

  • substantial overlap with previously published work; or

  • other ethical concerns.

4. Conflicts of Interest

Reviewers must decline invitations to review manuscripts when they have financial, institutional, professional, collaborative, personal, or academic conflicts of interest that could affect their objectivity.

Any potential conflict of interest should be disclosed to the Editor.

5. Promptness

Reviewers should complete their reviews within the agreed review period.

If a reviewer is unable to complete the review within the required timeframe, they should promptly notify the Editor.

Reviewers should decline review invitations when they do not have sufficient expertise or adequate time to conduct a proper review.

6. Artificial Intelligence (AI)

Reviewers must maintain the confidentiality of submitted manuscripts.

Reviewers must not upload submitted manuscripts, unpublished research data, or confidential editorial information into publicly available AI systems or third-party services without explicit authorization from the journal.

Reviewers remain responsible for the content, accuracy, and integrity of their review reports.

DUTIES OF THE PUBLISHER

The Publisher supports the Editor and Editorial Board in maintaining the integrity of the scholarly record and promoting ethical publication practices.

The Publisher is committed to:

  • safeguarding editorial independence;

  • supporting ethical publication practices;

  • protecting the integrity of published articles;

  • supporting the investigation of publication misconduct;

  • facilitating corrections, retractions, expressions of concern, and other post-publication updates;

  • preserving the scholarly record; and

  • ensuring that commercial interests do not influence editorial decisions.

The Publisher will work with the Editor and Editorial Board to ensure that JSBA maintains ethical and transparent publication practices.

RESEARCH AND PUBLICATION MISCONDUCT

JSBA takes all allegations of research and publication misconduct seriously.

Research and publication misconduct may include, but is not limited to:

  • plagiarism;

  • self-plagiarism;

  • duplicate or redundant publication;

  • data fabrication;

  • data falsification;

  • selective reporting;

  • image manipulation;

  • citation manipulation;

  • inappropriate or fraudulent authorship;

  • undisclosed conflicts of interest;

  • peer-review manipulation;

  • paper mill activities;

  • unethical research practices; and

  • other actions that compromise the integrity of the scholarly record.

All allegations will be assessed and investigated fairly, confidentially, and objectively.

Where appropriate, JSBA will follow relevant guidance and recommendations provided by COPE, including its Core Practices and applicable procedures for handling suspected misconduct.

CORRECTIONS, RETRACTIONS, AND EXPRESSIONS OF CONCERN

JSBA is committed to maintaining the accuracy and integrity of the scholarly record.

When significant errors, ethical concerns, or evidence of misconduct are identified, the journal may take appropriate post-publication action.

Depending on the circumstances, JSBA may publish:

  • Corrections (Erratum or Corrigendum);

  • Retractions;

  • Expressions of Concern;

  • Editorial Notes; or

  • other appropriate updates.

Corrections will be issued when errors affect the accuracy or interpretation of an article but do not invalidate its overall findings.

Retractions may be issued when an article contains serious errors, evidence of misconduct, fabricated or falsified data, plagiarism, or other circumstances that significantly undermine the reliability or integrity of the published work.

Expressions of Concern may be issued when serious concerns exist but an investigation is ongoing or sufficient evidence is not yet available to determine the appropriate final action.

All post-publication actions will be undertaken transparently and in accordance with relevant COPE recommendations.

APPEALS AND COMPLAINTS

Authors may submit appeals regarding editorial decisions or complaints concerning:

  • editorial processes;

  • peer review;

  • publication ethics;

  • conflicts of interest; or

  • other matters related to the publication process.

Appeals and complaints will be handled fairly, objectively, confidentially, and transparently.

JSBA will assess appeals and complaints in accordance with applicable ethical standards and relevant COPE guidance.

CONFLICTS OF INTEREST

Authors, editors, reviewers, editorial board members, and other individuals involved in the publication process are required to disclose any actual, potential, or perceived conflicts of interest.

Conflicts of interest may be:

  • financial;

  • institutional;

  • professional;

  • personal;

  • academic; or

  • collaborative.

Individuals with conflicts of interest must not participate in editorial or review decisions related to the affected manuscript when such involvement could compromise impartiality or create a reasonable perception of bias.

PUBLICATION INTEGRITY

JSBA is committed to protecting and maintaining the integrity of the scholarly record.

The journal promotes responsible research, transparent reporting, ethical authorship, fair peer review, editorial independence, and accountability throughout the publication process.

Where ethical concerns arise before or after publication, JSBA will take appropriate action, including:

  • requesting clarification or additional information;

  • conducting an ethical investigation;

  • issuing corrections;

  • publishing expressions of concern;

  • retracting articles; or

  • taking other appropriate measures.

All actions will be undertaken fairly, transparently, and in accordance with internationally recognized principles of publication ethics.

The Journal of Strategic Behaviour Accounting (JSBA) continuously reviews and updates its publication ethics policies to ensure alignment with developments in international standards and best practices in scholarly publishing.