Peer Review Process

Indonesian Journal Accounting (IJAcc) implements a rigorous, objective, and independent peer-review process to ensure the quality, originality, integrity, and scientific contribution of all published manuscripts in the field of accounting. The journal is committed to maintaining high academic standards and promoting the dissemination of credible and relevant accounting research.

All submitted manuscripts that pass the initial editorial screening undergo a Double-Blind Peer Review process. Under this system, the identities of authors and reviewers are kept confidential throughout the review process to minimize potential bias and ensure an objective evaluation of each manuscript.

Peer Review Workflow

Step-by-Step Peer Review Policy

1. Initial Editorial Screening

Upon submission, each manuscript is screened by the editorial team to determine its suitability for further review. The initial screening covers the following aspects:

• Scope and Relevance: The manuscript must align with the focus and scope of IJAcc, particularly in accounting theory and practice, financial accounting, management accounting, auditing, taxation, accounting information systems, public sector accounting, corporate governance, sustainability accounting, and other relevant areas of accounting research.
• Originality and Scientific Contribution: The manuscript must demonstrate originality, a clear research objective, and a meaningful contribution to accounting knowledge and practice.
• Author Guidelines and Formatting: The manuscript must comply with the journal's author guidelines, manuscript template, citation style, and other applicable submission requirements.
• Similarity Check: Submitted manuscripts are screened using plagiarism-detection software. The editorial team evaluates the similarity report to identify potential plagiarism, redundant publication, and inappropriate use of sources. A similarity index exceeding 20% may result in a request for revision or rejection, depending on the nature and extent of the similarities. The similarity percentage is not the sole criterion for determining plagiarism.

2. Double-Blind Peer Review

Manuscripts that pass the initial screening are assigned to at least two independent reviewers with relevant expertise and an appropriate academic or publication background in the subject area of the submitted manuscript.

Reviewers are generally given 2–4 weeks to complete their evaluations. The review period may be extended when necessary, depending on reviewer availability and the complexity of the manuscript.

Reviewers evaluate manuscripts based on the following criteria:

• Relevance and Significance: The importance of the research problem and its relevance to accounting theory, policy, practice, or professional development.
• Originality and Novelty: The extent to which the manuscript offers new insights, findings, approaches, or contributions to the accounting literature.
• Literature Review and Theoretical Framework: The adequacy, relevance, and critical use of previous research and theoretical foundations.
• Research Methodology: The appropriateness and rigor of the research design, data collection procedures, measurement methods, and analytical techniques.
• Data Analysis and Interpretation: The accuracy, transparency, and appropriateness of the analysis and the interpretation of research findings.
• Discussion and Implications: The quality of the discussion and the implications of the findings for accounting research, professional practice, policy, or future studies.
• Conclusions and Limitations: The consistency of the conclusions with the research objectives, evidence, and acknowledged limitations.
• Ethical Compliance and References: Compliance with relevant research ethics, appropriate citation practices, and the accuracy and relevance of references.

Reviewers provide constructive comments and recommendations to assist authors in improving manuscript quality. Reviewers must disclose potential conflicts of interest and maintain the confidentiality of all manuscripts under review.

3. Editorial Decision

The Editor-in-Chief or the assigned editor makes the final editorial decision based on the reviewers' reports, the manuscript's academic merit, its relevance to the journal's scope, and compliance with the journal's editorial policies.

The possible editorial decisions are as follows:

• Accept Submission The manuscript is accepted for publication without further substantive revisions.
• Minor Revisions The manuscript requires limited revisions to address the reviewers' comments before a final decision can be made.
• Major Revisions The manuscript requires substantial revisions to improve its theoretical foundation, methodology, analysis, interpretation, or overall academic quality. The revised manuscript may be returned to the reviewers for further evaluation.
• Resubmit for Review The manuscript requires extensive changes and must be resubmitted for a new round of peer review. Resubmission does not guarantee acceptance.
• Decline Submission The manuscript is rejected because it does not meet the journal's quality standards, lacks sufficient originality or contribution, contains fundamental methodological weaknesses, falls outside the journal's scope, or fails to comply with applicable editorial or ethical requirements.

Authors are required to address the reviewers' comments carefully and provide a point-by-point response when submitting a revised manuscript. The editor evaluates the revisions and may request additional review rounds when necessary.

4. Final Production and Publication

Manuscripts that receive final acceptance proceed to the production stage, which includes:

• Copyediting: Checking language, grammar, consistency, and compliance with the journal's editorial style.
• Layout and Proofreading: Preparing the manuscript in the journal's publication format and allowing authors to check the final proofs for typographical or production errors.
• Final Verification: Confirming the completeness of author information, references, publication metadata, and other required documentation.
• DOI Assignment: Assigning a Digital Object Identifier (DOI) through Crossref registration, subject to the journal's applicable registration procedures.
• Publication: Publishing the finalized article in the appropriate issue or volume of the Indonesian Journal Accounting (IJAcc).

Accreditation