Publication Ethics

 

The Journal of Accountancy and Management, Mahasarakham University, is a peer-reviewed journal dedicated to maintaining the highest standards of publication ethics. All stakeholders in the publishing process including editors, authors, reviewers, and Editors are expected to uphold rigorous ethical principles. The journal adheres to the best practice guidelines established by the Committee on Publication Ethics (COPE).

To ensure academic integrity, transparent review processes, and high-quality publications, the following ethical guidelines have been established

Ethics of Authors

  1. Originality and Integrity: Authors must certify that the submitted manuscript is their own original work. Authors must confirm that the submitted manuscript is new, has not been published elsewhere, and is not currently under consideration by another journal.
  2. Data Accuracy: Authors must present their research data, financial figures, facts, and content accurately, clearly, and honestly without fabrication, falsification, or inappropriate data manipulation.
  3. Proper Citations and Copyright: If parts of others’ work, ideas, or words are included, proper citations must be provided both in the text and in the reference list. Authors are responsible for ensuring that the submitted work does not violate copyright laws in any form.
  4. Authorship Responsibility: All listed co-authors must have significantly contributed to the research and approved the final submission.
  5. Conflict of Interest and Funding: Authors must explicitly disclose all sources of financial support, research funding, or organizational affiliations linked to their manuscript to prevent conflicts of interest.
  6. Informed Consent: For management or accounting studies involving human participants (e.g., surveys, interviews), authors must obtain informed consent and ensure compliance with ethical research guidelines.
  7.  Peer Review Cooperation: Authors must cooperate fully with the peer-review process and respond to reviewers' comments and editors' requests in a timely and respectful manner.

Ethics of Reviewers

  1. Confidentiality: Reviewers must maintain strict confidentiality and not disclose any information from a manuscript under review to unauthorized persons during or after the review process.
  2. Conflict of Interest: Reviewers must decline to review manuscripts in which they have a conflict of interest, such as financial, collaborative, or personal relationships with the authors or involvement in the same research.
  3. Objectivity: Reviews should be conducted objectively, based solely on academic merit and evidence, without bias, prejudice, or personal criticism of the author.
  4. Punctuality: Reviewers should complete their reviews within the specified time frame set by the journal to ensure a timely publication process.
  5.  Identifying Relevant Research: Reviewers should identify relevant published works that have not been cited by the author and immediately inform the editor of any substantial similarity or overlap between the manuscript and other published works.

Ethics of Editors

  1. Fair and Impartial Evaluation: Editors are responsible for evaluating manuscripts and making publication decisions based solely on the quality, originality, and clarity of the manuscript, as well as its relevance to the journal’s aims and scope, regardless of the authors' background.
  2. Confidentiality: Editors must maintain the confidentiality of all information about authors and reviewers, ensuring no unauthorized disclosure of details during the review process.
  3. Plagiarism Screening: Editors must ensure all manuscripts are checked using plagiarism detection software before proceeding to the peer-review stage.
  4. Decision Making: Editors should make final publication decisions only after the completion of a thorough and fair peer-review process.
  5. Conflict of Interest Management: Editors must avoid conflicts of interest with respect to authors, reviewers, or other related parties, and handle all ethical concerns transparently.

Plagiarism and Malpractice

Plagiarism whether copying text, ideas, figures, or data (including self-plagiarism) without proper credit is strictly prohibited. All reused content must be cited appropriately. Manuscripts submitted to the Journal of Accountancy and Management will undergo plagiarism screening. The similarity index must not exceed 30% (excluding references). Any fraudulent activity or data manipulation discovered during the peer-review process will lead to immediate rejection. If academic misconduct is found post-publication, the manuscript will be formally retracted.

Investigation Process and Reporting Ethical Concerns

The journal follows a structured and impartial process when investigating allegations of ethical misconduct, guided by COPE principles.

  1. Reporting: Authors, researchers, and readers are encouraged to report any suspected ethical misconduct directly to the Editorial Board.
  2. Investigation: An independent evaluation will be conducted to review each case objectively. Authors who are the subject of a complaint will be given the right to respond.
  3. Action: Confidentiality will be maintained throughout the process. If misconduct is confirmed, appropriate actions, including manuscript rejection or retraction, will be taken, and relevant institutions may be notified.

AI-generated Content

The use of generative artificial intelligence (AI) or AI-assisted technologies in the research and writing process must be approached with high caution. AI cannot be listed as an author. Any AI-generated content must undergo thorough human review and careful editing to ensure accuracy, completeness, and objectivity. Any use of such technologies for writing, data analysis, or translation must be explicitly disclosed in the manuscript. Full responsibility for the accuracy, integrity, and originality of the manuscript rests entirely with the author(s).

© 2025 Journal of Accountancy and Management (Mahasarakham University)