The following statements are based on Elsevier recommendations and COPE's Best Practice Guidelines for Journal Editors.
Jurnal Pendidikan Akuntansi (JPAK) and its Publisher, Universitas Negeri Surabaya (UNESA) follows the COPE (Committee on Publication Ethics).
JPAK is committed to upholding the highest standards of publication ethics and takes all possible measures against publication malpractice. Authors who submit papers to JPAK attest that their work is original and unpublished, and is not under consideration for publication else where. In addition, authors confirm that their paper is their own; that it has not been copied or plagiarized, in whole or in part, from other works; and that they have disclosed actual or potential conflicts of interest with their work or partial benefits associated with it.
DUTIES OF EDITORS
Decision on the Publication of Articles
The Editor in Chief of JPAK is responsible for deciding which of the articles submitted to the journal should be published. The Editor in Chief may be guided by the policies of the journal's editorial board and subjected to such legal requirements regarding libel, copyright infringement and plagiarism. The Editor in Chief may confer with other editors or reviewers in making this decision.
Review of Manuscripts
The Editor in Chief must ensure that each manuscript is initially evaluated by the editor/co-editor, who may make use of appropriate software to examine the originality of the contents of the manuscript and after passing this test, manuscript is forwarded to two referees for blind peer review, and each of whom will make a recommendation to publish the manuscript in its present form or to modify or to reject the same. The time required for each review stage is at least a month after the reviewer states willingness (each article has a different review stage, depending on the quality of the article). If the article is of very good or very poor quality, it is possible to get a decision faster.
Disclosure and conflicts of interest
Unpublished materials disclosed in a submitted manuscript must not be used by anyone who has a view of the manuscript in his or her own research without the express written consent of the author.
Manuscripts shall be evaluated solely on their intellectual merit without regard to authors’ race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy.
The Editor in Chief/editors and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher.
DUTIES OF REVIEWERS
In case, any reviewer feels that it is not possible for him/her to complete review of manuscript within stipulated time then the same must be communicated to the editor, so that the same could be sent to any other reviewer.
Information regarding manuscripts submitted by authors should be kept confidential and be treated as privileged information.
Standards of Objectivity
Reviews should be conducted objectively. There shall be no personal criticism of the author. Reviewers should express their views clearly with supporting arguments.
Acknowledgement of Sources
Reviewers should identify relevant published work that has not been cited by the authors. Any statement that had been previously reported elsewhere should be accompanied by the relevant citation. A reviewer should also call to the Editor in Chief's attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.
Conflict of Interest
Reviewers should not 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.
DUTIES OF AUTHORS
Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying 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 knowingly inaccurate statements constitute unethical behavior and are unacceptable.
Data Access and Retention
Authors may be asked to provide the raw data in connection with a paper for editorial review, and should be prepared to provide public access to such, if practicable, and should in any event be prepared to retain such data for a reasonable time after publication.
Originality and Plagiarism
Authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others this must be appropriately cited or quoted.
An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is unacceptable.
Acknowledgement of Sources
Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work.
Authorship of the Paper
Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors.
Disclosure and Conflicts of Interest
All authors should disclose in their manuscript any financial or other substantive conflict of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.
Fundamental Errors in Published Works
When an author discovers a significant error or inaccuracy in his/her own published work, it is the author's obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.
The publisher & JPAK does not allow any form of plagiarism. Plagiarism is considered to be a serious breach of scientific ethics by the entire scientific community. Incidents of plagiarism in a manuscript or published paper whether detected or reported, will be dealt seriously. We constantly supportadvise and take suggestions from our Editorial and Reviewer Board on avoiding any malpractice of publication ethics.