Journal of Accounting and Management is a blind-reviewed journal published periodically twice a year (June and December). Journal of Accounting and Management publishes articles in the fields of accounting and finance that have significant contributions to the development of science, thought, profession and accounting practice in Indonesia in particular and the world in general.

Publication of articles in blind-reviewed journals is an important part of the development of science. Publication is a direct reflection of the quality of the work of the authors and the institutions that support them. Articles from blind-review support and embody the scientific approach. Therefore, a standard of ethical behavior is needed for all parties involved in the publication: journal editors, reviewers, and authors.

These guidelines are adopted based on Elsevier's publication ethics policy.

Ethical standards for editors:

1. Publication Decision

The Editor of the Journal of Accounting and Management is responsible for deciding which articles to publish from the articles received. This decision is based on the validation of the article and the contribution of the article to researchers and readers. In carrying out their duties, the Editor is guided by the policies of the editorial board and is subject to such legal provisions as must be enforced such as defamation, copyright infringement, and plagiarism. The Editor may discuss with other editors or reviewers in making this decision.

2. Objective Assessment

Editors evaluate a manuscript based on its intellectual content without any discrimination in terms of religion, ethnicity, tribe, gender, nation, etc.

3. Confidentiality

The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the author, reviewers, potential reviewers, and the editorial board.

4. Conflict of interest

Unpublished materials submitted to Accounting and Management must not be used for an editor's personal research without the express written consent of the author. Privileged information or ideas obtained through blind review must be kept confidential and not used for personal advantage. Editors should decline to review manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.

5. Cooperation in Investigation

Editors must take responsive steps if there are ethical complaints about manuscripts that have been received or articles that have been published. Editors can contact the authors of the manuscript and provide consideration for the complaint. Editors can also communicate further with the relevant institutions or research institutions. When the complaint has been resolved, things like publication of corrections, retractions, statements of concern, or other notes, need to be considered.

Ethical standards for reviewer:

1. Contribution to Editorial Decisions

Blind peer review by reviewers helps editors in making decisions and can help authors in improving their writing through editorial communication between reviewers and authors. Peer review is an important component of formal scholarly communication and the scientific approach.

2. Punctuality

If an assigned reviewer feels unqualified to review a manuscript or knows that it will be impossible to conduct a timely review, the assigned reviewer should immediately notify the editor.

3. Confidentiality

Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.

4. Objective

Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Reviewers should express their views clearly with supporting arguments.

5. Completeness and Authenticity of References

Reviewers should identify published work that has not been cited by the authors. Any statement that an observation or argument had been previously published should be accompanied by the relevant citation. A reviewer should also call to the editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.

6. Conflict of interest

Unpublished materials from a published article must not be used in a reviewer's personal research without the express written permission of the author. Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should decline to review manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the work.

Ethical standards for author:

1. Writing standards

Authors should present an accurate account of the research performed as well as an objective discussion of its significance. Research data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or inaccurate representation of the paper constitutes unethical behavior and is unacceptable. Authors should use Mendeley or a similar tool as a resource in their writing.

2. Research Data Access

Authors may be asked to provide the raw data in connection with a paper for review, and should be prepared to provide public access to such data, if possible, and should be prepared to retain such data for a reasonable time after publication.

3. Originality and Plagiarism

Plagiarism in all its forms is unethical publishing behavior and is unacceptable. Authors should ensure that all work presented is original and, if the author has used the work and/or words of others, this must be properly cited. There are various forms of plagiarism, such as claiming the work of others as one's own, copying or rewriting substantial portions of another's work without citing the source, and claiming the results of research conducted by others. Self-Plagiarism or auto-plagiarism is one form of plagiarism. Auto-plagiarism is citing results or sentences from one's own published work without citing the source. The maximum limit of plagiarism accepted is 25%.