Research Ethics

Jurnal Pendidikan Akuntansi (JPAK) requires research involving human participants, animals, personal information, or other subjects raising ethical concerns to be conducted in accordance with applicable ethical principles, institutional requirements, and relevant regulations.

Ethical Approval

Research involving human participants and/or animals must obtain appropriate ethical approval from an Institutional Review Board, Research Ethics Committee, Ethics Committee, or other authorized body, where such approval is required.

Authors must clearly report relevant ethical approval information in the manuscript, including the name of the institution or ethics committee granting approval and the Ethical Clearance or ethics approval number, including the year of approval.

Low- or Negligible-Risk Research

For research classified as low or negligible risk that does not require formal Ethical Clearance under applicable institutional requirements or regulations, Authors may provide an ethical self-declaration explaining why formal Ethical Clearance was not required and describing the ethical safeguards implemented.

For low- or negligible-risk research conducted in schools or classroom learning environments, appropriate permission or approval from the school may serve as site permission or institutional authorization when formal Ethical Clearance is not required.

Such research must nevertheless ensure appropriate participant protection, including voluntary participation, consent where applicable, privacy protection, and confidentiality.

Ethical Considerations in the Manuscript

Where applicable, information regarding Ethical Clearance or an ethical self-declaration must be reported in the Methods section, preferably under a subsection entitled Ethical Considerations.

For low- or negligible-risk research conducted in schools or classroom learning environments, an appropriate statement may be written as follows:

The Authors declare that this study was classified as low- or negligible-risk research and did not require formal Ethical Clearance under the applicable institutional requirements. Permission to conduct the research was obtained from the relevant school or institution, and appropriate ethical safeguards, including voluntary participation, consent where applicable, and the protection of participant confidentiality, were implemented.

Authors must adapt this statement to reflect the actual circumstances of their research accurately. This declaration must not be used as a substitute for formal ethical approval when such approval is required.

Consent, Privacy, and Identifiable Materials

Where applicable, Authors must obtain appropriate informed consent, permission, or authorization and protect the privacy, confidentiality, and other rights of research participants.

For photographs, videos, personal information, or other materials that may identify individuals, appropriate consent or permission must be obtained where required. When identification is unnecessary for the scholarly purposes of the manuscript, identifying characteristics must be appropriately anonymized or obscured, for example by blurring faces, concealing names or identification numbers, or cropping images.

Any modifications made to protect privacy must not alter or misrepresent information relevant to the scientific or academic interpretation of the material.

Responsibilities of Authors and the Editorial Team

All manuscripts must comply with the applicable Declaration of Ethics requirements specified in the JPAK manuscript template and the ethical requirements stated in the Statement of Manuscript Authenticity, where applicable.

Authors remain responsible for the accuracy and authenticity of all ethical declarations and approvals submitted to the journal. JPAK may request evidence of Ethical Clearance, institutional or school permission, informed consent, an ethical self-declaration, or other relevant documentation when necessary.

Manuscripts with insufficient ethical information may be returned to Authors for clarification, suspended from the editorial process pending further assessment, or rejected. Ethical concerns identified after publication will be handled in accordance with the JPAK Publication Ethics and Publication Malpractice Statement and, where applicable, the JPAK Research Misconduct and Post-Publication Policy.

JPAK reserves the right to take appropriate editorial action when research ethics requirements have not been adequately addressed, while ensuring that all concerns are assessed fairly, consistently, and in accordance with applicable ethical guidelines.