Publication Ethics and Malpractice Statement



The Statement of Publication Ethics & Malpractice

The International Journal of Accounting and Business Society (IJABS) is dedicated to maintaining the highest publication ethics standards and takes strong action against any misconduct. The Editorial Board, including its responsibility of preventing publication malpractice, ensures that unethical behavior is not tolerated. The IJABS strictly prohibits plagiarism in any form. Authors who submit articles affirm the originality of their manuscript and confirm that it has not been previously published, either in whole or in part, in any language, nor is it currently under consideration for publication elsewhere. Editors, authors, and reviewers associated with the IJABS are fully committed to adhering to good publication practices and accept the responsibilities outlined in the guidelines on these practices of COPE (Code of Conduct for Journal Editors) at


Section A: Publication and Authorship

All submitted papers undergo a strict peer-review process conducted by experts reviewer in the specific field relevant to the manuscript. This review process follows a double-blind peer-review approach, ensuring the anonymity of both authors and reviewers. Several factors are considered during the review, including the manuscript’s relevance, validity, significance, originality, readability, and language quality.

Based on the review feedback, the possible decisions regarding a manuscript are acceptance, acceptance with revisions, or rejection. However, if authors are encouraged to revise and resubmit their submission, it does not guarantee automatic acceptance upon resubmission. Each revised submission is evaluated independently.

Once an article has been rejected, it will not be re-reviewed. The acceptance of a paper is also subject to compliance with legal requirements related to issues like copyright infringement and plagiarism. Therefore, any potential legal constraints affect the final decision regarding paper acceptance.

It is crucial to note that no research should be simultaneously published in multiple publications. This requirement ensures the integrity of the scientific literature and prevents redundancy or duplicate publication.


Section B: Authors’ responsibilities

Authors are required to certify that the manuscript, they submit to the IJABS, represents their original work. Furthermore, authors must confirm that the manuscript has not been previously published elsewhere and is not under consideration for publication elsewhere. Active participation in the peer-review process is mandatory for authors. If any mistakes are identified, authors are obligated to resubmit the article or make corrections accordingly.

Additionally, it is essential that all authors mentioned in the paper have made significant contributions to the research. The authors must explicitly declare that all data presented in the paper are real and authentic. Any conflicts of interest must be promptly disclosed to the Editors of the IJABS by the authors. It is the author’s responsibility to acknowledge and identify all sources used in their manuscript properly.

Lastly, authors must promptly report any errors they discover in their published paper to the Editors. This ensures the accuracy and integrity of the scientific record and enables necessary actions to be taken.



Section C: Reviewers’ responsibilities

Reviewers of the IJABS are expected to maintain confidentiality and treat them as privileged information. They should conduct their reviews objectively, refraining from personal criticism of the author. Clear expression of views, supported by logical arguments, is essential. Reviewers should also identify any relevant published work that the authors have not cited. In addition, they are responsible for notifying the Editor in Chief if they are aware of any substantial similarity or overlap between the manuscript being reviewed and any other published paper. Lastly, reviewers should not review manuscripts in which they have conflicts of interest arising from competitive, collaborative, or other relationships with the authors, companies, or institutions associated with the papers.


Section D: Editors’ responsibilities

Editors of the IJABS possess full responsibility and authority to accept or reject articles. The editors are responsible for ensuring the content and overall quality of the publication. Editors should always consider the needs of the authors and the readers when attempting to improve the publication. The editors must guarantee the papers’ quality and the academic record’s integrity. The editors should have a clear understanding of the sources of research funding. Decisions made by editors should be solely based on the paper’s importance, originality, clarity, and relevance to the publication’s scope. Editors should not reverse their decisions or those of previous editors unless there are serious reasons. The editors should protect the anonymity of reviewers. Editors must ensure that all research material published adheres to internationally accepted ethical guidelines. The editors should only accept a paper when reasonably confident of their decision. If misconduct is suspected, editors should take appropriate action, regardless of whether the paper is published or unpublished, and make reasonable efforts to resolve the issue. Editors should not reject papers based on mere suspicions; concrete evidence of misconduct is required. Conflicts of interest among staff, authors, reviewers, and board members should not be allowed by editors.


Procedures for Dealing with Unethical Behaviour

Anyone who suspects unethical behavior or misconduct can report it to the editors or Editorial Staff. An investigation will be initiated based on the provided information/evidence.



The Editor-in-Chief will consult with the Section Editors to decide whether an investigation should be conducted. During the investigation, the confidentiality of evidence is strictly maintained and only accessible to those involved. The accused will have the opportunity to respond to the charges. If misconduct is found, it will be classified as minor or major.


Dealing with Minor Misconduct

Minor misconduct will be resolved directly with the individuals involved. For example, we address misunderstandings or misapplications of academic standards through communication with authors/reviewers. A warning letter may be issued for minor misconduct.





Dealing with Major Misconduct

In consultation with the Section Editors and possibly a group of experts, the Editor-in-Chief will decide on the appropriate actions based on the available evidence. The possible outcomes include:


  1. Notifying the author with a formal letter containing the misconduct.
  2. Notifying the author’s (or reviewer’s) department or employer about the misconduct through a formal letter.
  3. Retracting publications from the journal according to the Retraction Policy.
  4. Imposing a temporary ban on submissions from an individual.
  5. Referring the case to a professional organization or legal authority for further investigation and action.
  6. Following the guidelines and recommendations provided by the Committee on Publication Ethics (COPE) when dealing with unethical behavior.