Editorial Policies

Focus and Scope

JABE publishes articles from the ideas of philosophical, conceptual, theoretical, critical review, and/or empirical research in the field of accounting and business education. This internationally peer-reviewed journal exclusively focuses on educational aspects in the business (accounting and financial management) and is inclusive to accounting topics as follows:

Financial Accounting
Managerial Accounting
Public Sector Accounting
Sharia Accounting
Auditing
Forensic Accounting
Behavioral Accounting
Taxation
Capital Markets and Investments
Accounting for Banking and Insurance
Accounting for SMEs
Accounting Information Systems
Environmental Accounting
Intellectual Capital
Corporate Governance

Section Policies

Articles

Open Submissions

Indexed

Peer Reviewed

Peer Review Process

All research articles submitted to JABE (Journal of Accounting and Business Education) will be reviewed by the Editorial Board to ensure that they fall within the scope of the subject matter treated by the journal and to verify that they comply with all formal editorial requirements. The Editorial Board reserves the right to reject articles that do not comply with the journal’s requirements. In such instances, the Editorial Board will not engage in polemics with the author concerning the reasons for rejection.
Submissions that pass initial review by the Editorial Board will be subject to a double-blind peer review by an expert in the field in which the research was conducted.The review process is carried out in approximately 3 weeks.
The reviewer’s report on the submission shall typically include:
- a general evaluation of the research conducted and the paper’s argument, methodology and claims;
- a principal judgment on whether the submission is suitable for publication;
- a list of major errors or flaws, particularly in the author’s methodology;
- suggestions for improvement.
At the discretion of the Editorial Board, the reviewer’s comments may be forwarded in part or in full to the author. Reviewers will be asked to provide one of the following recommendations:
- publish with no major changes;
- publish pending revision and approval by the Editorial Board (in this case the reviewer should provide suggestions for revision, specifying which changes are optional and which are compulsory);
- subject to a second double-blind peer review;
- ask the author to revise and resubmit;
- reject outright.
After the peer review process, the members of the Editorial Board will evaluate the article in light of the reviewer’s report. At that time they will decide whether to reject the article, request that the author develop it further, or publish it.
Upon arriving at an affirmative decision on whether to publish an article, the Editorial Board will add the work in question to the editorial portfolio, where it will await publication in an upcoming issue. The author of the work in question will be notified when this happens.
When an article is rejected, the author will be notified in writing by the journal’s executive secretary.
When unable to reach a consensus about an article, the Editorial Board may subject it to a second peer-review (this may apply also to work that has been revised by the author at the Editorial Board’s request).
The review process usually takes four to six weeks. Accepted articles will usually be published in the order in which they pass the review process. The Editorial Board, however, reserves the right to determine the sequence in which articles are published.
All decisions regarding the publication of articles and the contents of any given issue are made at the meetings of the Editorial Board.
The preparation and publication of articles are handled by the journal’s editorial staff and shall consist of copy editing and reformatting so that the work in question conforms to the journal’s standards. Editorial corrections will be discussed with the author.

Publication Frequency

JABE (Journal of Accounting and Business Education) published twice a year (March and September).

Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

Archiving

This journal utilizes the e-deposit perpusnas library system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration.

Publication Ethics

JOURNAL PUBLISHER CODE ETHICS

a) Determining the name of the journal, the scope of science, the timeline, and the accreditation.
b) Determining the membership of the editorial board.
c) Defining the relationship between publishers, editors, peer review and other parties in the contract.
d) Appreciating the confidentiality of the contributing researchers, author, editor, and peer review.
e) Applying the norms and regulations regarding intellectual property rights especially on the copyrights.
f) Conducting the policy reviews on the journals and present it to the authors, editorial board, peer review, and readers.
g) Making the behavior code guidelines for editor and peer review.
h) Publishing journals on a regular basis.
i) Ensuring the availability of resources for sustainability journal publishing.
j) Establishing cooperation and marketing network.
k) Preparing for the licensing and other legal aspects.

EDITOR CODE ETHICS

a) Improving the quality of publications.
b) Ensuring the process to maintain the quality of published papers.
c) Leading the freedom in delivering opinion.
d) Maintaining the integrity of the author's academic track record.
e) Conveying corrections, clarifications, withdrawal, and an apology if necessary.
f) Owning the responsibility for styling and formatting the paper, while the contents and any statements in the paper are the responsibility of the authors.
g) Assessing policies and attitudes of the published journal from the author and peer review to increase responsibility and minimize errors.
h) Having an open minded personality in accepting the new opinion or views of others who is different than their personal opinion.
i) Prohibiting in defending our own opinion, the author or third parties which may result in a false decision.
j) Encouraging the author, in order to make improvements to the paper until it worth to publish.

PEER REVIEW CODE ETHIC

a) Receiving the task from the editors to review the papers and submit the review to the editor, as a matter of determining the feasibility of the paper for publication.
b) Reviewing the papers in a timely manner (on time) in accordance with the style guide based on scientific principles (method of data collection, the legality of the author, conclusions, etc.).
c) Reviewing the papers that have been corrected in accordance with the standards.
d) Encouraging the author to make improvements in the papers by providing feedback, suggestions, feedback, and recommendations.
e) Maintaining the author privacy by covering the results of the corrections, suggestions, and recommendations received by the author.
f) Reviewers must not review any papers who involve the reviewers in its work, directly or indirectly.
g) Following the guidelines for peer review in reviewing papers and assessing the evaluation form paper given by the editors.
h) Reviewing papers substantively by not correcting the grammar, punctuation and mistype.
i) Ensuring the principles of truth, novelty, and originality; prioritize the benefit of the paper for the development of science, technology, and innovation; also comprehending the impact on the development of science writing.
j) Prohibiting in defending own opinion, the author or third parties which may result on decision reference becoming non-objective.
k) Upholding the value of the objectivity and free from any influences.
l) Ensuring the confidentiality of findings in the paper until it is published.
m) Having broad understanding on the expertise and able to provide a review of the paper appropriately and correctly.
n) Refusing to do review if the research is not from the field of expertise. Instead, the peer review should be giving recommendation to the researcher if there is any other expert on the subjects.
o) Having an open minded personality in accepting the new opinion or views of others who is different than their personal opinion.
p) Refusing to do the review if the deadline given by the editor cannot be reached. If absent the peer review should notify the editor as early as possible.
q) The results of the review must be presented in an honest, objective, and supported by clear arguments. Some possible recommendations from the review are:
1) Accepted without repair
2) Accepted with minor repairs (after repaired by the author, it is not necessary to go to peer review)
3) Accepted with major repairs (after repaired by the author, return to the peer review for re-review)
4) Rejected and recommended for other publication
5) Rejected and recommended not to publish to any publication because scientifically the paper is flawed for the community.
r) Giving rejection for the last recommendation as the last choice related to the feasibility of the papers or with indication of severe violations of the code of ethics related to the author.
s) Reviewed papers aren’t allowed to be used for personal or third party interests. Moreover, The use of some of the contents of the reviewed papers must have received permission from the author.

AUTHOR/ARTICLE WRITER CODE ETHICS

a) Author collectively responsible for the work and the content of the article which cover methods, analysis, calculation, and its details.
b) Author immediately responds to the comments made by the peer review professionally and timely.
c) Author should inform the editor if they retract their paper.
d) The author describes the limitations in the study.
e) Author respects the publishers if they demand to not to publish the findings in the form of interviews or through any other media before the publication.
f) The author informs the editor of (a) paper that is part of a phased research, multidisciplinary, and different perspectives.
g) The author makes a statement that the papers submitted for publication is original, has not been published anywhere in any language, and not in the process of submission to another publisher.
h) If there is any error in the paper, the author should immediately notify the editor or publisher.
i) The use of materials from other publications which is copyrighted, should be given a written permission and gratitude.
j) The author refers to the work of others as appropriate in citations and quotations which used in the paper.
k) When delivering new discoveries or improving inventions the authors should mention the job previous researcher/writer/founder.
l) The author is not allowed to give a bibliography of the publications if they do not read the publication.
m) If requested, the authors prepared the proof that the research has already met the requirements of the research ethics including the field notes.
n) Author adequately responds if there are any comments or feedback after the paper published.

Publication Ethics code referenced by Journal of Accounting and Business Education based on Buku Peraturan Kepala LIPI is sourced from the Committee on Publication Ethics (COPE).

Plagiarism Policy

PLAGIARISM INCLUDES BUT IS NOT LIMITED TO:

a. refer and/or quoting terms, words and/or sentences, data and/or information from a source without citing sources in the record citation and/or without stating the source adequately;
b. refer and/or quoting random terms, words and/or sentences, data and/or information from a source without citing a source in the record citation and/or without stating the source adequately;
c. using a source of ideas, opinions, views, or theory without stating the source adequately;
d. formulate the words and/or sentences themselves from the source of words and/or phrases, ideas, opinions, views, or theory without stating the source adequately;
e. submit a scientific papers produced and/or published by others as a source of scientific work without express adequately.

d. every article submitted to the JABE will be check by plagiarism software

PREVENTION

In every article submitted to the Journal of Accounting and Business Education (JABE) must be attached to a statement signed by the author that:
a. The article is free of plagiarism;
b. if at a later proved there is plagiarism in the article, the author is willing to accept the sanctions in accordance with the legislation.

SANCTIONS

a. reprimand;
b. letter of warning;
c. revocation of the article;
d. cancellation of publication.

Correction and Retraction Policy

Article Correction and Retraction

All the Corrections made to a published article will be with the authorization of the editor of the journal. Editors will decide the magnitude of the corrections. Minor corrections are made directly to the original article. For major changes below cases are applicable.

Erratum

An error introduced by the publisher that affects the integrity of the version of record, the reputation of the authors, or the reputation of journal, is termed as Erratum.
An Erratum is a statement by the authors of the original paper that briefly describes any correction(s) resulting from errors or omissions. Any effects on the conclusions of the paper should be noted. The corrected article is not removed from the online journal, but notice of erratum is given. The Erratum is made freely available to all readers and is linked to the corrected article

Addendum

An addendum is a notification of an addition of information to an article. Addenda are published when the editors decide that the addendum is crucial to the reader’s understanding of a significant part of the published contribution. Addenda include Editorial Expression of Concern, which is an editorial statement alerting our readership to serious concerns with the published paper. Editorial Expression of Concern are typically updated with another amendment once further information is available.

Addenda do not contradict the original publication, but if the author inadvertently omitted significant information available at the time, this material can be published as an addendum. Addenda may be peer reviewed, according to journal policy, and are normally subject to oversight by the editors of the journal. Addenda relating to the article content are published only rarely and only when the journal editors decide that an addendum is crucial to the reader’s understanding of a significant part of the published article. All addenda are linked to the original article to which they relate.

Retraction

A Retraction is a notice that the paper should not be regarded as part of the scientific literature. Retractions are issued if there is clear evidence that the findings are unreliable, this can be as a result of misconduct or honest error. Retraction takes place if:

The findings have previously been published elsewhere without proper referencing, permission or justification.
If the work is plagiarized
If the work reports unethical research.

To protect the integrity of the record, the retracted article is not removed from the online journal, but notice of retraction is given, also it is made freely available to all readers, and is linked to the retracted article. Retractions can be published by the authors when they have discovered substantial scientific errors; in other cases, the Editors or Publisher may conclude that retraction is appropriate. In all cases, the retraction indicates the reason for the action and who is responsible for the decision. If a retraction is made without the unanimous agreement of the authors, that is also noted.

In rare and extreme cases involving legal infringement, the Publisher may redact or remove an article. Bibliographic information about the article will be retained to ensure the integrity of the scientific record.

Read COPE Guidelines for Retracting Articles

Corrigenda

A corrigendum is a notification of a significant error made by the authors of the article. All corrigenda are normally approved by the editors of the journal. Corrigendum or Author Correction. Notification of an important error made by the author(s) that affects the publication record or the scientific integrity of the paper, or the reputation of the authors or the journal.

Old Site

This Site is the new site of Journal of Accounting and Business Education (JABE) which will publish the journal from March 2019 to the next, for previous issues please visit the old site here