Allegations of Research Misconduct

Indonesian Journal Accounting (IJAcc) is committed to maintaining the highest standards of research integrity and publication ethics. The journal upholds the principles of honesty, transparency, accountability, and fairness throughout the scholarly publishing process.

IJAcc has a zero-tolerance policy toward deliberate research misconduct and follows the ethical principles and recommendations of the Committee on Publication Ethics (COPE) in handling allegations of misconduct.

All allegations of research misconduct are treated seriously and investigated objectively, confidentially, and impartially, with due consideration given to the rights of all parties involved.

1. Definition of Research Misconduct

Research misconduct includes, but is not limited to, the following unethical practices:

Type of Misconduct	Description
Plagiarism	Using another person's ideas, concepts, methods, data, or words without appropriate acknowledgment or citation. This includes direct plagiarism, improper paraphrasing, and self-plagiarism that violates accepted publication ethics.
Data Fabrication and Falsification	Fabrication involves inventing data, research findings, financial information, or results that were never obtained. Falsification involves manipulating research materials, datasets, analytical procedures, or results, or omitting relevant information in a way that misrepresents the findings. In accounting research, this may include manipulating financial statement data, audit findings, survey results, or statistical analyses.
Citation Manipulation	Inappropriately adding excessive self-citations, irrelevant references, honorary citations, or coordinated citations intended primarily to artificially increase citation counts or influence journal metrics.
Redundant or Duplicate Publication	Submitting or publishing substantially the same manuscript, research findings, or data in more than one journal without appropriate disclosure, justification, or acknowledgment. Simultaneous submission of the same manuscript to multiple journals is also prohibited.
Authorship Misconduct	Including individuals who have not made a substantial scholarly contribution, excluding individuals who have made qualifying contributions, or misrepresenting the contributions of authors.
Undisclosed Conflicts of Interest	Failing to disclose financial, professional, personal, or institutional relationships that could improperly influence the research, its interpretation, or the publication process.
Research and Publication Fraud	Deliberately misrepresenting research methods, sources, results, funding, ethical approvals, or other material information relevant to the credibility of a manuscript.
Peer-Review Manipulation	Providing false reviewer identities, attempting to influence reviewers improperly, or engaging in deceptive practices intended to compromise the independence and integrity of peer review.
Ethical Violations in the Use of Research Data	Obtaining, using, or disclosing confidential financial records, personal information, or organizational data without appropriate authorization, consent, or compliance with applicable ethical and legal requirements.

Important clarification: Honest errors, differences in interpretation, and legitimate academic disagreements do not automatically constitute research misconduct. Each allegation will be assessed based on the available evidence, the nature of the concern, and applicable publication ethics standards.

2. Reporting Procedures

Who Can Report

Anyone, including authors, readers, reviewers, editors, researchers, institutional representatives, or other interested parties, may report suspected research misconduct involving a manuscript submitted to or an article published in Indonesian Journal Accounting (IJAcc).

How to Report

Reports should be submitted in writing to the Editor-in-Chief of IJAcc through the journal's official editorial contact or email address published on its website.

The report should clearly identify the manuscript or published article concerned and describe the suspected misconduct.

Required Evidence

Whenever possible, the complainant should provide supporting evidence, such as:

Textual comparisons and original sources indicating possible plagiarism.
Data inconsistencies, questionable financial figures, or evidence of manipulated research results.
Details of duplicate or redundant publications.
Evidence of authorship disputes, undisclosed conflicts of interest, or improper citation practices.
Relevant documents, correspondence, or other verifiable information.

Anonymous reports may be considered when they contain sufficiently specific and verifiable evidence. The journal will protect the confidentiality of complainants to the extent reasonably possible and consistent with a fair investigation.

3. Investigation Process

The Editorial Board of Indonesian Journal Accounting (IJAcc) follows a structured, fair, and impartial procedure to investigate allegations of research misconduct.

Step 1. Initial Assessment

The Editor-in-Chief, in consultation with the editorial team where appropriate, will conduct a preliminary assessment to determine whether the allegation is sufficiently credible and relevant to warrant further investigation. The journal may conduct plagiarism screening, examine manuscript data and references, or review other available evidence.

Step 2. Contacting the Authors

If the allegation warrants further investigation, the corresponding author will normally be contacted and given an opportunity to respond to the concerns and provide relevant explanations or supporting documentation. A reasonable response period will be specified, generally between 14 and 30 days, depending on the complexity of the case.

Step 3. Examination of Evidence

The editorial team will carefully evaluate the available evidence and the authors' response. Where necessary, the journal may consult independent experts, reviewers, research ethics specialists, or the relevant institution to assess technical, methodological, statistical, or accounting-related concerns.

Step 4. Institutional Consultation

If the allegation cannot be resolved through editorial assessment alone, or if the evidence indicates potentially serious misconduct, IJAcc may contact the authors' affiliated institution, research organization, or relevant funding agency and request an appropriate investigation.

Step 5. Final Decision

The Editor-in-Chief and the Editorial Board will determine the appropriate action based on the evidence, the authors' explanations, and applicable publication ethics standards. Decisions will be proportionate to the nature and severity of the misconduct.

The journal will maintain appropriate records of the investigation and communicate the outcome to relevant parties when appropriate. All parties will be treated fairly, and allegations will not be considered proven solely because a complaint has been submitted.

4. Sanctions and Corrective Actions

When research misconduct is established, Indonesian Journal Accounting (IJAcc) will take appropriate corrective or disciplinary action according to the severity of the violation, the reliability of the research findings, and applicable publication ethics guidance.

For Manuscripts Under Review

Rejection of the manuscript if the misconduct compromises its originality, reliability, or ethical acceptability.
Suspension or restriction of future submissions by the responsible authors when justified by the seriousness and circumstances of the case.
Notification of the authors' affiliated institution or relevant authority when warranted.

For Published Articles

Corrective Action	Conditions and Implementation
Correction	A formal correction notice may be issued when errors can be rectified without invalidating the principal findings or conclusions of the article.
Expression of Concern	An expression of concern may be published when there are substantial questions about an article's reliability or ethical integrity and an investigation is ongoing or cannot yet be concluded.
Retraction	An article may be retracted when there is clear evidence of serious misconduct, unreliable findings, substantial plagiarism, fabricated or falsified data, or other circumstances that invalidate the publication. Retractions will be handled in accordance with applicable COPE guidance, and the retraction notice will explain the reason for the action.
Institutional Notification	Where appropriate, the journal may inform the authors' affiliated institution, research organization, or funding agency about substantiated misconduct.

Any restrictions on future submissions will be determined on a case-by-case basis and communicated to the relevant authors. Corrective actions will be documented and implemented in a manner that preserves the integrity of the scholarly record.

5. Confidentiality and Fair Treatment

IJAcc will handle allegations of research misconduct confidentially to the extent possible. Information will be shared only with individuals or organizations reasonably necessary to assess or investigate the allegation, subject to applicable legal and ethical obligations.

The journal will respect the rights of complainants and individuals accused of misconduct. Authors will be given a reasonable opportunity to respond to allegations before a final editorial determination is made, except where immediate action is necessary to protect the integrity of the scholarly record.

The journal will not tolerate retaliation against individuals who raise concerns in good faith. Deliberately false or malicious allegations may be addressed appropriately when supported by evidence.

6. Commitment to Publication Integrity

Indonesian Journal Accounting (IJAcc) is committed to protecting the credibility, transparency, and reliability of scholarly publications in accounting and related disciplines. The journal encourages responsible research practices, accurate reporting of financial and empirical data, proper attribution of sources, transparent disclosure of conflicts of interest, and compliance with recognized publication ethics standards.

By implementing these procedures, IJAcc seeks to ensure that allegations of research misconduct are handled responsibly, consistently, and fairly, while safeguarding the integrity of the academic record and maintaining public trust in accounting research.