Review Process / Peer Review Policy

All manuscripts submitted to the Journal of Strategic Behaviour Accounting (JSBA) undergo a multi-stage editorial and scientific evaluation process to ensure the publication of high-quality scholarly articles, academic integrity, and compliance with international standards of scholarly publishing.

JSBA applies a double-blind peer review process. The identities of both authors and reviewers are kept confidential throughout the review process.

Initial Editorial Screening

Upon submission, the Editor performs a preliminary assessment of the manuscript to evaluate:

compliance with the journal’s focus and scope;
scientific relevance, originality, and contribution;
technical and methodological quality;
compliance with the Author Guidelines and manuscript template;
language quality and academic writing standards;
adherence to research ethics and publication ethics principles.

At this stage, all manuscripts may undergo:

plagiarism screening;
technical and formatting checks;
reference and metadata verification;
ethical compliance checks;
AI-generated content verification, if applicable.

Manuscripts that do not meet the journal’s basic editorial, technical, ethical, or academic requirements may be rejected without being sent for external peer review. This decision is referred to as desk rejection.

The average time for the initial editorial screening is approximately 5 days.

Double-Blind Peer Review Process

Manuscripts that successfully pass the initial editorial screening are sent to at least two independent reviewers with expertise relevant to the manuscript’s subject area.

The double-blind peer review process includes:

anonymity of both authors and reviewers;
independent evaluation by reviewers from the relevant scientific field;
objective assessment of the manuscript’s originality, theoretical contribution, methodology, results, discussion, and relevance to the journal’s scope;
constructive feedback to help authors improve the quality of their manuscript.

The average peer review process takes approximately 21 days. However, the review period may vary depending on reviewer availability, manuscript complexity, and the extent of evaluation required.

Reviewer Reports and Editorial Decision

After completing the review process, reviewers submit detailed reports containing comments, suggestions, and recommendations to the Editor.

Reviewers provide expert recommendations, while the final decision regarding the manuscript is made by the Editor-in-Chief and/or the Editorial Board.

Based on the reviewers’ reports and editorial assessment, one of the following decisions may be made:

Accept Submission — the manuscript is accepted for publication without further substantial revision.
Minor Revision — the manuscript requires minor improvements before acceptance.
Major Revision — the manuscript requires substantial revision and may be sent for further evaluation.
Reject — the manuscript does not meet the journal’s academic, methodological, ethical, or publication standards.
Manuscript Revision

If revisions are requested, authors are required to submit:

a revised version of the manuscript;
a response document addressing all comments from reviewers and editors.

The response document should clearly explain how each comment has been addressed. If authors disagree with any reviewer or editor comment, they must provide a clear, respectful, and academically justified explanation.

Revised manuscripts may be returned to the reviewers for additional evaluation when necessary.

Final Decision and Publication Process

After the manuscript has successfully completed the review and revision process and has been formally accepted, it enters the technical preparation stage for publication.

This stage may include:

copyediting and proofreading;
technical editing and layout/typesetting;
citation and reference verification;
DOI verification;
metadata preparation;
final plagiarism and AI-generated content checks, if applicable;
final preparation for online publication.

The average time from acceptance to online publication is approximately 30 days.

Publication Ethics and Integrity

JSBA follows the principles of academic ethics, transparency, and integrity in scholarly publishing. The editorial and peer review process is conducted in accordance with international publishing standards, including the principles promoted by COPE, DOAJ, and other internationally recognized scholarly publishing practices.

Editors, reviewers, and authors are expected to uphold confidentiality, objectivity, transparency, and ethical responsibility throughout the editorial and publication process.