Publication Ethics

The International Journal of Accounting Innovation (IJAI) is a peer-reviewed academic journal committed to the highest standards of publication ethics as outlined in the COPE Best Practice Guidelines for Journal Editors. This policy describes the ethical responsibilities of authors, editors, reviewers, and the publisher in ensuring integrity, transparency, and academic excellence throughout the publication process. Editors are responsible for deciding which manuscripts are published based on originality, quality, and relevance, without discrimination based on race, gender, religious belief, ethnicity, or political views. They must maintain confidentiality of all submissions and avoid using unpublished materials for personal research without written consent from the author.

Reviewers play a crucial role in assisting editorial decisions and improving manuscripts. They are expected to review submissions promptly, treat all manuscripts as confidential, provide objective feedback supported by evidence, acknowledge relevant uncited work, and disclose any conflicts of interest. Manuscripts with potential conflicts—whether personal, financial, or institutional—should not be reviewed by individuals with such relationships.

Authors must present accurate, original, and transparent research, with sufficient detail for replication, and must ensure that their work is free from plagiarism. All sources must be properly cited, and submitting the same manuscript to multiple journals is considered unethical. Authorship should be limited to those who have made significant contributions to the conception, design, execution, or interpretation of the research, with all co-authors approving the final version before submission. Authors must disclose all potential conflicts of interest and sources of funding, and promptly notify the editor if significant errors are discovered after publication.

The publisher and editorial board ensure that commercial interests do not influence editorial decisions and will facilitate necessary communication with other journals or institutions when required. Through these ethical standards, IJAI is committed to fostering trust, credibility, and innovation in the global accounting research community.