Review Policy

  • The journal follows a double-blind peer review process to ensure impartiality, where the identities of both authors and reviewers are kept confidential throughout.

  • Upon submission, all manuscripts go through an initial editorial screening to ensure alignment with the journal’s scope and formatting requirements.

  • Manuscripts that fail to meet the basic editorial standards may be rejected at the preliminary stage to save time and resources.

  • The editorial team assigns each submission to qualified reviewers who have appropriate subject expertise in accounting or financial management.

  • Reviewers are selected based on their knowledge, academic background, and lack of conflicts of interest with the submitted work.

  • The review process focuses on originality, ensuring the manuscript presents novel ideas or research that adds value to the field.

  • Reviewers also assess the validity and robustness of the methodology used, ensuring data analysis and research design are appropriate and sound.

  • Manuscripts are evaluated for clarity, structure, and coherence, including the logical flow of arguments and quality of language.

  • Ethical considerations are strictly upheld, including checking for research misconduct, proper author attribution, and conflict of interest disclosures.

  • Reviewers provide constructive feedback to help authors improve their work, highlighting both strengths and areas needing revision.

  • Based on the review, manuscripts may be recommended for acceptance, minor/major revision, or rejection, with justification.

  • Authors are expected to respond thoroughly to reviewer and editor comments, submitting a revised version that addresses all concerns.

  • Revised manuscripts may undergo a second round of review to confirm that changes meet editorial and reviewer expectations.

  • The editor-in-chief or section editors make the final decision, taking into account reviewer feedback and the manuscript’s overall quality.

  • Authors are notified promptly of editorial decisions, with reviewer comments included to support future improvements.

  • The journal strives for a timely review process, balancing speed with a commitment to thorough and fair evaluation.

  • All manuscript content, correspondence, and reviewer identities are treated as confidential throughout the review and publication process.

  • Reviewers must maintain professionalism and objectivity, and disclose any potential bias or personal interest related to the manuscript.

  • The journal follows COPE (Committee on Publication Ethics) guidelines to ensure transparency, accountability, and ethical conduct in peer review.

  • By submitting to the journal, authors agree to adhere to the peer review policy and respect the editorial and ethical procedures in place.