Conflict of Interest

Jurnal Pendidikan Akuntansi (JPAK) is committed to transparent, objective, independent, and integral research, peer review, editorial handling, and publication.

A Conflict of Interest (COI) or Competing Interest is any relationship, activity, interest, or circumstance that may influence, or reasonably appear to influence, the judgment, interpretation, peer review, editorial handling, or publication of scholarly work.

 

Authors

All Authors must disclose any actual, potential, or reasonably perceived Conflict of Interest or Competing Interest relevant to the submitted manuscript.

Such interests may include, but are not limited to, financial interests, grants, funding, sponsorship, employment, consultancy, honoraria, or commercial relationships;

  • personal or family relationships;
  • academic, professional, institutional, or collaborative relationships;
  • competitive or professional interests;
  • political, ideological, or organizational interests; and
  • any other relationships or circumstances that could reasonably be perceived as influencing the scholarly work.

All relevant financial and non-financial support, including funding, sponsorship, institutional support, or other assistance related to the research, must also be disclosed.

Every manuscript must include a Declaration of Competing Interest, regardless of whether any competing interests exist. If no relevant Conflict of Interest or Competing Interest exists, Authors must explicitly state this, for example: "The Authors declare no Conflict of Interest."

Authors must also ensure that all relevant financial and non-financial interests are disclosed in the signed Statement of Manuscript Authenticity, which must be uploaded with the manuscript in accordance with JPAK's submission requirements.

 

Reviewers

Reviewers must disclose any actual, potential, or reasonably perceived Conflict of Interest or Competing Interest that may affect their independence and objectivity in conducting peer review.

Such interests may include personal, financial, academic, institutional, professional, collaborative, competitive, or other relevant relationships with the Authors, their institutions, funders, or organizations associated with the manuscript.

If a significant Conflict of Interest exists, Reviewers must inform the Editor and, where necessary, decline the assignment. If a potential Conflict of Interest is identified after acceptance, the Reviewer must promptly notify the Editor so appropriate action can be taken.

 

Editors and the Editorial Team

Editors and members of the Editorial Team must not handle manuscripts when an unmanaged Conflict of Interest arises from personal, academic, financial, institutional, competitive, collaborative, commercial, or other relevant relationships with the Authors, Reviewers, institutions, funders, or organizations associated with the manuscript.

If an Editor has a relevant Conflict of Interest, the manuscript must be reassigned to another qualified Editor free from the conflict.

If the Editor-in-Chief has a Conflict of Interest involving a manuscript, another suitable Editor or an appropriate member of the Editorial Board free from the relevant conflict must handle the manuscript and make the editorial decision independently.

 

Editorial Independence

The disclosure of a Conflict of Interest or Competing Interest does not, by itself, constitute an ethical violation and does not automatically result in manuscript rejection or exclusion from the editorial process. The Editorial Team will assess the nature and significance of the disclosed interests and determine whether additional disclosure, withdrawal from the assessment process, reassignment of manuscript handling, additional peer review, or other appropriate measures are necessary.

Editorial decisions must not be influenced by Manuscript Processing Charges, Article Processing Charges, Fast-Track Review fees, requests for fee reductions or waivers, sponsorship, institutional relationships, commercial interests, or other considerations unrelated to the scholarly and ethical assessment of the manuscript.

 

Undisclosed Conflicts of Interest

If a potentially significant Conflict of Interest or Competing Interest not previously disclosed is identified during the editorial process, JPAK may request clarification or additional disclosure and, where necessary, suspend the process until the matter has been adequately addressed.

If an undisclosed Conflict of Interest is identified after publication, JPAK may take appropriate action in accordance with its Research Misconduct and Post-Publication Policy. Such action may include publishing a Correction, a competing-interest disclosure statement, or another appropriate editorial notice, where necessary.

 

Related Policies

This policy should be read in conjunction with the following JPAK policies:

Disclosure requirements for Authors are also specified in the JPAK manuscript template and the Statement of Manuscript Authenticity.

 

Policy Review

JPAK may periodically review and update this policy in response to developments in publication ethics, editorial practices, scholarly publishing standards, and other relevant requirements.