Publication Ethics

At the Sinergi International Journal of Accounting and Taxation, we are fully committed to maintaining the highest standards of publication ethics and proactively preventing all forms of publication malpractice. This responsibility is firmly upheld by our Editorial Board. We will not tolerate unethical behavior in any form. Each editor, author, and reviewer is required to adhere to good publication practices, in line with the guidelines set by the COPE Code of Conduct for Journal Editors. The complete guidelines can be found on the COPE website, as part of our Core Practices.

Authors and Contributors

  1. Definition of Authorship: We consider each author to have agreed to the content and submission process of the work, including obtaining necessary permissions from relevant institutions. We do not specify a particular type of contribution for authorship and encourage authors to follow the prevailing guidelines in their fields.
  2. Disclosure and Declaration: Authors must provide information regarding funding, financial or non-financial interests, and ethical approvals, including informed consent for research involving humans or animals.
  3. Role of Corresponding Author: The corresponding author will coordinate approvals from all authors, manage communications between the journal and authors, and ensure transparency in the use of materials.
  4. Author Contributions: We value transparency in author contributions and publish a statement of contributions in each manuscript.
  5. Affiliation: The primary affiliation of authors should reflect the institution where the research was conducted. This address will not be changed post-publication.
  6. Changes in Authorship: We advise authors to confirm the correct group of authors and their order at submission. Any changes in the author list after submission must be approved by all involved authors. Such changes are not allowed after the manuscript is accepted, and author names will be published as per the accepted submission.
  7. Author Identification: Authors are advised to use their ORCID ID when submitting work or to obtain it through the submission process.
  8. Deceased or Incapacitated Authors: If a co-author dies or becomes incapacitated during the writing or review process, the decision to include them must be approved by a legal representative, usually a close relative.
  9. Confidentiality: All communications with the journal should be regarded as confidential, including correspondence with the Editor-in-Chief and Handling Editors, as well as reviewer reports, unless there has been explicit consent to share such information.
  10. Authorship Issues or Disputes: In cases of authorship disputes, authors are requested to resolve the matter themselves. The journal will not investigate or make decisions. If a dispute cannot be resolved, the journal reserves the right to withdraw the manuscript from the editorial process or raise the issue with the authors’ institution.
  11. Content Generated by Artificial Intelligence: AI-based tools cannot be considered independent authors and are not responsible for research design. The use of AI tools must be transparently described in the research methods.
  12. Revising Author Names After Publication: If authors wish to change their name post-publication, we will update the metadata without announcing the change to protect privacy.
  13. Journal Editors and Staff as Authors: Editors and staff involved in compiling a manuscript are excluded from editorial decisions regarding that manuscript.
  14. Ethical Responsibilities of Authors: Authors must maintain scientific integrity and avoid misrepresentation of research results. Rejection decisions should be respected, and independent review may be required.
  15. Fundamental Errors: Authors are obligated to correct significant errors in their publications upon discovery.
  16. Suggesting Reviewers: Authors may suggest independent reviewers, providing appropriate contact details to facilitate the review process.

 

Complaints and Appeals

  1. Policy and Process: All initial complaints should be handled by the Editor-in-Chief or the editor responsible for handling the paper, covering appeals against editorial decisions and complaints about delays or publication processes.
  2. Complaints about Scientific Content: The Editor-in-Chief or Handling Editor will assess the author's arguments and reviewer reports to decide whether the rejection decision should be upheld, requires independent opinion, or if an appeal should be considered. Appeal decisions are final.
  3. Complaints about Process: The Editor-in-Chief, along with the Handling Editor and relevant internal contacts, will investigate and provide appropriate feedback to improve the process.
  4. Complaints about Publication Ethics: The Editor-in-Chief or Handling Editor will follow guidelines from the Committee on Publication Ethics and may seek advice in difficult cases. Complaints can be escalated to the Committee if the complainant is not satisfied with the handling of their complaint.

 

Conflict of Interest

Authors are expected to disclose all interests that could potentially affect their research, both directly and indirectly. This disclosure process is intended to ensure transparency and help readers identify potential biases in the research. Disclosed interests may include financial relationships with research sponsors, compensation for consulting, and other interests that may affect research outcomes, including but not limited to:

  1. Research Grants and Support: Authors must mention any research grants or other support such as salaries, equipment, or symposium expenses received from organizations that may have a financial interest related to the publication of the manuscript.
  2. Employment and Affiliations: Authors must disclose current, past, or expected employment that might have a financial impact related to the publication, including dual affiliations if any.
  3. Other Financial and Non-Financial Interests: These include ownership stakes in companies, patents, and non-financial interests such as positions on editorial boards, mentorship relationships, or roles as expert witnesses which could bias the outcomes of the publication.

Authors should also disclose non-financial interests that may influence their research. These include professional affiliations, personal relationships, and beliefs that could bias the published work. Examples of such interests include positions on editorial boards, consulting activities, roles as expert witnesses, or mentorship relationships.

 

Post-Publication Discussion

At the Sinergi International Journal of Accounting and Taxation, we may need to remove articles from our online platform under certain conditions:

  1. If we receive information that content infringes legal rights, such as defamation or intellectual property rights violations.
  2. If there is a court order or government directive requiring the removal of content.
  3. If published content potentially poses a serious and urgent health risk.

Such removals may be temporary or permanent. We will maintain bibliographic metadata such as title and authors, accompanied by an explanation of why the content was removed.

 

Responsibilities of Reviewers

At the Sinergi International Journal of Accounting and Taxation, we set the following guidelines for reviewers:

  1. Reviewers must maintain the confidentiality of all information in the paper and treat it as privileged information.
  2. The review process should be objective and free from personal criticism of the authors.
  3. Reviewers are expected to express their opinions clearly with strong supporting arguments.
  4. They should identify and recommend relevant work that has not been cited by the authors.
  5. If they are aware of substantial similarities with other works, reviewers must report this to the Editor-in-Chief.
  6. Reviewers should not assess manuscripts if there is a conflict of interest, whether competitive, collaborative, or other, with the authors or related institutions.

 

Responsibilities of Editors

At the Sinergi International Journal of Accounting and Taxation, our editors' responsibilities include:

  1. Editors have full authority to reject or accept articles.
  2. Responsible for the content and overall quality of the publication.
  3. Continuously considering the needs of authors and readers to improve the quality of publications.
  4. Ensuring the quality of papers and the integrity of the academic record.
  5. Editorial decisions are based on significance, originality, clarity, and relevance of the papers.
  6. Not reversing previous decisions without valid reasons, except in cases of ethical breaches.
  7. Maintaining confidentiality of reviewer information.
  8. Ensuring all publications meet internationally recognized ethical guidelines.
  9. Only accepting manuscripts believed to meet the journal's standards.
  10. Acting promptly if errors or suspicions of violations are detected.
  11. Ensuring there is no conflict of interest between staff, authors, reviewers, and the board.