Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen (JRAAM) is a peer-reviewed journal. This statement clarifies the ethical behaviour of all parties involved in the act of publishing an article in this journal as well as allegations of research misconduct, including author, chief editor, editorial Board, peer-reviewer and the publisher (Accounting Department, Politeknik Negeri Malang). This statement is based on COPE’s Best Practice Guidelines for Journal Editors.
ETHICAL GUIDELINE FOR JOURNAL PUBLICATION
The publication of an article in JRAAM, as a peer-reviewed journal, is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody the scientific method. It is, therefore, important to agree upon standards of expected ethical behaviour for all parties involved in the act of publishing.
Accounting Department Politeknik Negeri Malang as publisher of JRAAM takes its duties of guardianship over all stages of publishing extremely seriously, thus we recognise our ethical and other responsibilities. We are committed to ensuring that advertising, reprint or other commercial revenue has no impact or influence on editorial decisions. Also, the publishers and Editorial Board will assist in communications with other journals and/or publishers where this is useful and necessary.
ALLEGATIONS OF RESEARCH MISCONDUCT
Research misconduct means fabrication, falsification, citation manipulation, or plagiarism in producing, performing, or reviewing research and writing article by authors, or in reporting research results. When authors are found to have been involved with research misconduct or other serious irregularities involving articles that have been published in scientific journals, Editors have a responsibility to ensure the accuracy and integrity of the scientific record.
In cases of suspected misconduct, the Editors and Editorial Board will use the best practices of COPE to assist them to resolve the complaint and address the misconduct fairly. This will include an investigation of the allegation by the Editors. A submitted manuscript that is found to contain such misconduct will be rejected. In cases where a published paper is found to contain such misconduct, a retraction can be published and will be linked to the original article.
The first step involves determining the validity of the allegation and an assessment of whether the allegation is consistent with the definition of research misconduct. This initial step also involves determining whether the individuals alleging misconduct have relevant conflicts of interest.
If scientific misconduct or the presence of other substantial research irregularities is a possibility, the allegations are shared with the corresponding author, who, on behalf of all of the co-authors, is requested to provide a detailed response. After the response is received and evaluated, additional review and involvement of experts (such as statistical reviewers) may be obtained. For cases in which it is unlikely that misconduct has occurred, clarifications, additional analyses, or both, published as letters to the editor, and often including a correction notice and correction to the published article are sufficient.
Institutions are expected to conduct an appropriate and thorough investigation of allegations of scientific misconduct. Ultimately, authors, journals, and institutions have an important obligation to ensure the accuracy of the scientific record. By responding appropriately to concerns about scientific misconduct, and taking necessary actions based on evaluation of these concerns, such as corrections, retractions with replacement, and retractions, JRAAM will continue to fulfill the responsibilities of ensuring the validity and integrity of the scientific record.
The editors of JRAAM are responsible for deciding which of the articles submitted to the journal should be published. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editors may confer with other editors or reviewers in making this decision.
COMPLAINTS AND APPEALS
JRAAM has a clear procedure for handling complaints against the journal, editorial staff, editorial board or publisher. The complaints will be clarified to respected personal with respect to case of complaint. The scope of complaints include anything related to journal business process, i.e. editorial process, found citation manipulation, unfair editor/reviewer, peer-review manipulation, etc. The complaint cases will be processed according to COPE guideline. The complaint cases should be sent by email to: firstname.lastname@example.org.
An editor at any time evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.