Editorial Policies

1. Publication Ethics and COPE Compliance

The Journal of Accounting, Business Governance and Sustainability (ABGS) is fully committed to the principles of responsible scholarly publishing. All manuscripts submitted to ABGS are expected to adhere to the highest standards of integrity, transparency, and accountability. The journal follows the guidelines and best practices of the Committee on Publication Ethics (COPE), including the prevention of plagiarism, redundant publication, and other unethical practices.

All participants in the publication process—including editors, reviewers, and authors—must ensure compliance with these principles. This includes providing accurate authorship attribution, avoiding conflicts of interest, reporting ethical approvals, and conducting research in a manner that is honest, reproducible, and socially responsible. Ethical concerns identified at any stage will be addressed promptly in accordance with COPE guidelines.

2. Responsibilities of Editors

Editors of ABGS play a critical role in upholding the academic quality, integrity, and credibility of the journal. Their decisions shape the research landscape and ensure the publication of scientifically sound and socially responsible work.

  • Making editorial decisions based solely on academic merit, originality, relevance to the journal’s scope, and methodological rigor.
  • Ensuring a fair, unbiased, and timely peer review process, and providing constructive guidance to authors for improving the quality of manuscripts.
  • Maintaining confidentiality of all submitted manuscripts and reviewer reports to protect the integrity of the review process.
  • Managing conflicts of interest and recusing themselves from handling manuscripts where impartiality may be compromised.
  • Addressing allegations of research misconduct, such as plagiarism or data fabrication, according to COPE protocols and institutional guidelines.

Editors must act independently of commercial, institutional, or personal influences, ensuring that editorial decisions reflect scholarly judgment and ethical considerations only.

3. Responsibilities of Authors

Authors submitting to ABGS are responsible for ensuring that their research complies with ethical standards and contributes meaningfully to knowledge in accounting, governance, and sustainability. Authors must:

  • Submit manuscripts that are original and have not been published or simultaneously submitted elsewhere.
  • Provide accurate and complete citation of prior work, giving credit to relevant contributions from other researchers.
  • Ensure that all listed authors have contributed significantly to the research and approve the final manuscript.
  • Obtain ethical approval for research involving human or animal subjects, and comply with institutional and international ethical standards.
  • Disclose all potential conflicts of interest and sources of financial or material support.

ABGS does not tolerate plagiarism, data fabrication, falsification, or any unethical research practices. Authors are encouraged to maintain transparency and provide sufficient methodological detail to enable reproducibility.

4. Responsibilities of Reviewers

Peer reviewers are integral to maintaining the quality and integrity of ABGS. Their evaluations guide editorial decisions and help authors improve their work. Reviewers are expected to:

  • Conduct objective, thorough, and constructive reviews in a timely manner.
  • Maintain confidentiality regarding the content of manuscripts and reviewer discussions.
  • Declare any conflicts of interest and decline to review when impartiality may be compromised.
  • Provide detailed, evidence-based feedback that supports editorial decisions and improves manuscript quality.
  • Respect the intellectual independence of authors and avoid imposing personal biases.

ABGS employs a double-blind peer review process, ensuring impartiality by concealing the identities of both authors and reviewers.

5. Allegations of Misconduct

ABGS investigates any allegations of misconduct, including plagiarism, duplicate publication, unethical authorship, or data manipulation. Investigations are conducted according to COPE flowcharts and may involve the editorial board, the authors’ institutions, or independent experts.

  • Suspected plagiarism or text recycling.
  • Authorship disputes or improper attribution.
  • Concerns about the integrity or reliability of data.
  • Undisclosed conflicts of interest or financial bias.

When misconduct is confirmed, ABGS will take appropriate corrective actions, which may include retraction, correction, or notification of relevant institutions.

6. Corrections (Errata and Corrigenda)

ABGS is committed to preserving the accuracy of the scholarly record. Corrections are issued as follows:

  • Erratum: Corrects errors introduced during the publication process, such as formatting or editorial mistakes.
  • Corrigendum: Corrects author errors that do not compromise the study’s validity, such as minor data misreporting or textual mistakes.

All corrections are clearly linked to the original article, indexed, and remain permanently accessible.

7. Retractions

Retractions are issued for articles with invalid findings, proven misconduct, or ethical violations. Conditions include:

  • Findings found to be unreliable due to error or misconduct.
  • Evidence of plagiarism or duplicate publication.
  • Violation of ethical guidelines or legal concerns.

Retraction notices clearly explain the reasons, are linked to the original article, and remain permanently accessible. Retracted articles are marked as such but are not removed from the scholarly record.

8. Expressions of Concern

When an investigation is underway but inconclusive, ABGS may issue an Expression of Concern to inform readers of potential issues affecting the reliability or integrity of a published article.

9. Appeals and Complaints

Authors may appeal editorial decisions if they believe procedural or academic grounds justify reconsideration. Appeals must be submitted in writing with clear reasoning. Appeals are reviewed by a senior editor or a board member not involved in the original decision. Complaints about editorial conduct or peer review processes are handled according to COPE guidelines, ensuring transparency and fairness.

10. Data Integrity and Transparency

ABGS encourages authors to provide raw datasets, code, and methodological details to enhance transparency and reproducibility. Authors should include a Data Availability Statement specifying how others can access underlying data. Non-compliance may lead to rejection or post-publication action.

11. Use of Artificial Intelligence (AI)

Authors must disclose any use of AI tools beyond language editing. AI cannot replace human intellectual responsibility or be listed as an author. Acceptable AI use is limited to proofreading and improving clarity.

12. Archiving and Preservation

ABGS is committed to long-term preservation of published content. Articles are archived in approved digital repositories to ensure continued accessibility for researchers and the public.

13. Editorial Independence

Editorial decisions at ABGS are made independently of publishers, sponsors, or funding agencies. No external influence is permitted in the peer review or publication process. Editors retain full authority over acceptance, revision, or rejection decisions.

14. Policy Updates

These editorial policies are reviewed periodically to maintain alignment with COPE standards, Scopus indexing requirements, and best practices in academic publishing. Any updates or modifications are communicated on the journal website to ensure transparency and compliance.