Conflict of Interest Policy

All authors submitting manuscripts to Indonesian Journal Accounting (IJAcc) through the Open Journal Systems (OJS) platform must disclose any actual, potential, or perceived conflicts of interest related to their research, authorship, or publication.

Potential conflicts of interest include, but are not limited to:

• Financial Interests: Research funding, grants, employment, consultancy fees, honoraria, stock ownership, financial investments, or patent and licensing agreements that may be affected by the publication.
• Professional and Academic Relationships: Current or recent collaborations, supervisory relationships, academic competition, or other professional associations that may influence the research or its evaluation.
• Personal Relationships: Family ties, close friendships, personal disputes, or other relationships that could affect impartiality.
• Institutional Affiliations: Relationships with universities, companies, government agencies, accounting firms, financial institutions, or other organizations that may benefit from or be adversely affected by the publication.
• Research Sponsorship and Data Access: Financial or non-financial support from organizations that may influence research design, data collection, analysis, interpretation, or reporting of findings, including studies involving financial statements, audits, taxation, corporate governance, and financial performance.

Authors must include a Conflict of Interest Statement in their manuscript, preferably before the References section, and provide any additional disclosure requested during submission.

If no conflict of interest exists, authors must include the following statement:

If a conflict of interest exists, authors must clearly describe its nature and disclose relevant financial or non-financial relationships. Disclosure does not automatically disqualify a manuscript from consideration; the editorial team will assess whether the conflict can be appropriately managed.

Peer reviewers are required to conduct manuscript evaluations objectively, independently, confidentially, and without bias. Reviewers must disclose any actual, potential, or perceived conflicts of interest to the editorial team as soon as they become aware of them.

Reviewers should decline an assignment or notify the editor if they:

• Have collaborated with one or more authors on research, publications, or professional projects within the previous three years, or have another relationship that could compromise impartiality.
• Have financial, commercial, or professional interests that could be affected by the manuscript's findings.
• Have close personal relationships, unresolved disputes, or significant professional rivalries with any of the authors.
• Are affiliated with an institution or organization that could benefit from or be disadvantaged by the publication.
• Have any other circumstances that may reasonably raise concerns about the fairness or independence of their review.

If a conflict of interest is identified during the review process, the reviewer must promptly inform the handling editor. The editor will determine whether the reviewer should withdraw from the assignment and whether a replacement reviewer is necessary.

The Editor-in-Chief, handling editors, and editorial board members of Indonesian Journal Accounting (IJAcc) must ensure that editorial decisions are based on scholarly merit, originality, relevance, methodological rigor, and manuscript quality, rather than personal, financial, professional, or institutional interests.

Editors are required to:

• Disclose Conflicts of Interest: Inform the Editor-in-Chief or another appropriate editorial authority of circumstances that could compromise their impartiality.
• Recuse Themselves When Necessary: Refrain from managing or deciding on manuscripts involving their own work, close collaborators, family members, direct colleagues, or other relationships that may create a conflict of interest.
• Ensure Independent Editorial Handling: Assign conflicted manuscripts to an independent editor who can oversee peer review and make recommendations or decisions without undue influence.
• Protect Confidentiality and Independence: Ensure that authors, reviewers, and editorial personnel do not use confidential manuscript information for personal, financial, or professional advantage.
• Manage Editor-Authored Submissions Independently: When an editor or editorial board member submits a manuscript to IJAcc, an independent editor must handle the submission. The submitting editor must not participate in the review or decision-making process for their own manuscript.

These procedures are intended to preserve the integrity, fairness, and credibility of the journal's editorial process.

Indonesian Journal Accounting (IJAcc) evaluates disclosed conflicts of interest on a case-by-case basis. Depending on the nature and severity of the conflict, the journal may take appropriate measures, including:

• Requesting additional information or clarification from authors, reviewers, or editors.
• Appointing independent reviewers or an alternative handling editor.
• Requiring a more detailed disclosure statement in the manuscript.
• Implementing additional safeguards to protect the independence of peer review and editorial decision-making.
• Declining to proceed with a submission if the conflict cannot be managed adequately or if ethical standards have been violated.

If an undisclosed conflict of interest is identified during peer review or after publication, IJAcc will investigate the matter fairly and confidentially, following applicable publication ethics principles and relevant guidance from the Committee on Publication Ethics (COPE).

The journal may request explanations or supporting documentation from the parties concerned and assess whether the undisclosed conflict affected the research, peer review, editorial decision, or reliability of the published article.

Depending on the findings, IJAcc may take appropriate action, including:

• Requesting a correction or addition to the published conflict of interest statement.
• Publishing an editorial note or expression of concern when necessary.
• Reassessing the editorial and peer review process.
• Rejecting the manuscript if the investigation occurs before publication.
• Retracting the article in serious cases where ethical misconduct, a compromised publication process, or concerns about the reliability of the published work warrant retraction.

All actions will be proportionate to the circumstances, supported by available evidence, and consistent with applicable publication ethics standards.

Indonesian Journal Accounting (IJAcc) is committed to fostering a transparent, fair, and accountable scholarly publishing environment. All authors, reviewers, editors, and other parties involved in the publication process are expected to comply with this policy.

By requiring appropriate disclosure and management of conflicts of interest, IJAcc seeks to safeguard the credibility of accounting research, promote public trust in scholarly publications, and uphold the highest standards of academic and professional integrity.