Editorial Policies

Overview

The Journal of Management and Accounting Research (JMAR) is committed to maintaining the highest standards of publication ethics, research integrity, transparency, and professional conduct. The Journal follows internationally recognized ethical publishing standards and is guided by the principles and recommendations of the Committee on Publication Ethics (COPE).

While adhering to international best practices, JMAR retains the right to make independent editorial decisions in accordance with its editorial policies, academic standards, scope, and publishing principles.

 

Respectful Communication

The Journal of Management and Accounting Research (JMAR) is committed to fostering a professional, respectful, and ethical scholarly publishing environment. Productive academic publishing depends upon mutual respect among authors, reviewers, editors, readers, and editorial staff.

All participants involved in the publication process are expected to communicate professionally, courteously, and respectfully. Harassment, intimidation, discrimination, abusive language, bullying, or aggressive behavior toward editors, reviewers, authors, or journal staff will not be tolerated.

The Journal reserves the right to discontinue communication, reject submissions, terminate review processes, or take appropriate action against individuals who repeatedly or seriously violate these standards of professional conduct.

Authorship Policy

Authorship Principles

Authorship Definition

These guidelines describe the authorship principles and good authorship practices that all prospective authors submitting to the Journal of Management and Accounting Research (JMAR) are expected to follow.

 

Authorship Clarified

JMAR assumes that all listed authors:

·         have made appropriate scholarly contributions to the work;

·         have reviewed and approved the submitted manuscript and its final version;

·         have provided explicit consent for submission and publication; and

·         have obtained all necessary institutional, organizational, or ethical approvals before submission.

The Journal does not prescribe discipline-specific contribution thresholds for authorship. Authors are encouraged to follow authorship standards applicable to their academic field. In the absence of discipline-specific guidance, authors should meet all of the following criteria:

·         Made substantial contributions to the conception or design of the study; or the acquisition, analysis, or interpretation of data;

·         Participated in drafting the manuscript or critically revising it for important intellectual content;

·         Approved the final version of the manuscript to be published; and

·         Agreed to be accountable for all aspects of the work, including ensuring that questions relating to the accuracy or integrity of any part of the work are appropriately investigated and resolved.

Individuals who contributed to the work but do not meet all authorship criteria should be acknowledged appropriately in the Acknowledgements section.

JMAR encourages ethical research collaboration and expects appropriate recognition of all qualifying contributors.

Based on / Adapted From

International Committee of Medical Journal Editors (ICMJE), Defining the Role of Authors and Contributors.

McNutt et al. (2018), Transparency in authors’ contributions and responsibilities to promote integrity in scientific publication, PNAS.

 

Disclosures and Declarations

All authors must disclose information relevant to the submitted work, including but not limited to:

·         sources of funding or financial support;

·         financial or non-financial competing interests;

·         ethical approval for studies involving human participants or animals (where applicable);

·         informed consent procedures;

·         data availability information; and

·         any other declarations relevant to the integrity and transparency of the research.

The inclusion of disclosures and declarations depends on the nature and scope of the manuscript. Authors are responsible for ensuring that all relevant information affecting the interpretation, reliability, or transparency of the work is appropriately disclosed.


Data Transparency

Authors are expected to ensure that the data, materials, software, analytical procedures, and research instruments supporting the findings of the manuscript are accurate, reliable, and available where appropriate.

Authors should retain research data and supporting documentation for a reasonable period after publication and provide access when requested by the editorial office, subject to ethical, legal, or confidentiality limitations.

The Journal may require authors to provide data availability statements or supporting documentation during the review or publication process.

 

Role of the Corresponding Author

One author must be designated as the Corresponding Author. The Corresponding Author acts on behalf of all co-authors throughout the submission, peer review, publication, and post-publication processes.

The Corresponding Author is responsible for:

·         ensuring that all authors approve the manuscript before submission, including the order and listing of authors;

·         managing communication between the Journal and all co-authors before and after publication;

·         ensuring transparency regarding prior dissemination, reuse of material, or related unpublished work;

·         ensuring that all disclosures, declarations, ethical approvals, and data statements are properly included in the manuscript; and

·         ensuring the accuracy and integrity of the submission.

 

The Corresponding Author may delegate administrative submission responsibilities to another contributor; however, overall responsibility remains with the designated Corresponding Author.

 

Author Contributions

JMAR encourages transparency regarding author contributions.

Authors may be requested to provide a contribution statement specifying the role and contribution of each author in the manuscript. Contribution statements may include roles related to conceptualization, methodology, data collection, analysis, writing, supervision, funding acquisition, or project administration.

Where applicable, the Journal may permit statements indicating equal contribution or joint supervision.

 

Affiliation

The primary affiliation for each author should accurately reflect the institution where the majority of the research or scholarly work was conducted.

If an author changes affiliation after completion of the work, the current affiliation may additionally be indicated.

Authors are responsible for ensuring that all affiliations and institutional details are accurate at the time of submission.

Changes to Authorship

Authors are strongly advised to confirm the author list, author order, and corresponding author details before submission.

Any request to add, remove, or rearrange authors after submission must be justified and approved by all listed authors. Such requests are subject to editorial review and approval.

Changes to authorship after acceptance of the manuscript are generally not permitted except under exceptional circumstances and at the discretion of the Editor-in-Chief.

Authors are responsible for ensuring that names, affiliations, and author information are correctly provided at the time of submission.

 

Author Name Change

Authors who have legally changed their name may request correction of their published name and associated biographical information on previously published articles.

Requests for author name changes will be handled respectfully and confidentially in accordance with the Journal’s publication ethics and record correction procedures.

 

Author Identification

Authors are strongly encouraged to register for and use an ORCID iD during manuscript submission to improve author identification, attribution, and scholarly record management.

 

Deceased or Incapacitated Authors

If a co-author becomes deceased or incapacitated during the preparation, submission, or review process, the remaining authors should obtain appropriate permission from a legal representative or immediate family member before including the author’s name in the manuscript.

 

Confidentiality

Authors must treat all communications with the Journal as confidential. This includes correspondence with editors, editorial staff, and reviewer reports unless explicit permission for disclosure has been granted by the Journal.

Editors and reviewers are also expected to maintain strict confidentiality throughout the peer review and publication process.

 

Authorship Issues or Disputes

JMAR is not responsible for adjudicating authorship disputes among contributors.

In cases of authorship disagreement during review or after publication, authors will be expected to resolve the matter independently or through their institution(s). The Journal reserves the right to suspend editorial processing, reject the manuscript, publish corrections, or notify relevant institutions where necessary.

 

Competing Interests

Authors must disclose all financial and non-financial interests that could directly or indirectly influence the work submitted for publication.

Disclosure of competing interests promotes transparency and enables readers to evaluate potential sources of bias.

Competing interests may include, but are not limited to:

·         research funding or grants;

·         employment relationships;

·         consultancies or advisory roles;

·         stock ownership or financial investments;

·         patents or patent applications;

·         honoraria or speaker fees;

·         editorial or board memberships;

·         professional or personal relationships; and

·         ideological or institutional affiliations relevant to the research.

Authors should disclose any interest that could reasonably be perceived as influencing the interpretation or presentation of the work.

All manuscripts submitted to JMAR may require a disclosure statement. Authors must ensure that disclosures are complete, accurate, and included in the manuscript under an appropriate “Declarations” or “Conflict of Interest” section.

Where no competing interests exist, authors should state:

 

“The authors declare that they have no known competing financial or non-financial interests that could have appeared to influence the work reported in this paper.”

Authors are responsible for the accuracy of all declarations submitted to the Journal.

 

Summary of Requirements

Relevant declarations should be included in a dedicated section of the manuscript before the reference list. Depending on the nature of the study, this section may include:

·         Funding;

·         Conflicts of Interest / Competing Interests;

·         Ethical Approval;

·         Informed Consent;

·         Data Availability Statement; and

·         Author Contributions.

 

If the study received no external funding, authors may state:

“No funding was received for this research.”

“The authors received no financial support for the research, authorship, and/or publication of this article.”

If no competing interests exist, authors may state:

“The authors declare no competing interests.”

“The authors have no relevant financial or non-financial interests to disclose.”

The Editor-in-Chief reserves the right to request clarification or reject manuscripts that do not comply with the Journal’s disclosure and ethical requirements.

 

Ethical Responsibilities of Authors

The Journal of Management and Accounting Research (JMAR) is committed to safeguarding the integrity of the scholarly record and promoting ethical research and publication practices.

Authors must ensure that submitted manuscripts:

·         are original and have not been published previously in any form or language;

·         are not under consideration by another journal simultaneously;

·         do not involve plagiarism, fabrication, falsification, or inappropriate manipulation of data;

·         appropriately acknowledge and cite the work of others;

·         comply with copyright laws and permission requirements;

·         accurately represent research findings and interpretations; and

·         comply with ethical standards relevant to the research discipline.

 

The Journal does not permit duplicate publication, redundant publication, or “salami slicing” of research findings.

Authors must ensure that all references are accurate and relevant. Excessive self-citation or inappropriate citation practices intended to manipulate citation metrics are discouraged.

The Journal may use plagiarism detection software to screen submissions.

Authors may be requested to provide raw data, supporting documentation, ethics approvals, survey instruments, or other research materials to verify the validity and integrity of the research.

If suspected misconduct, ethical violations, or research fraud are identified, the Journal will investigate the matter in accordance with recognized ethical publishing guidelines and may take actions including:

·         rejection of the manuscript;

·         suspension of the review process;

·         publication of corrections or retractions;

·         issuance of editorial notices or expressions of concern; and/or

·         notification of the relevant institutions or authorities.

 

Fundamental Errors

Authors are obligated to promptly notify the Journal if they discover a significant error or inaccuracy in their published work.

Where necessary, the Journal may publish a correction, clarification, retraction, or other editorial notice to maintain the integrity of the scholarly record.

 

Suggesting or Excluding Reviewers

Authors may suggest suitable reviewers or request exclusion of certain reviewers during manuscript submission.

Suggested reviewers should:

·         possess relevant subject expertise;

·         be independent of the authors and research;

·         not have conflicts of interest; and

·         preferably represent diverse institutions and geographic regions.

The Journal reserves the right to make final decisions regarding reviewer selection.

 

Citations

Authors are responsible for ensuring that all citations and references included in the manuscript are accurate, relevant, and ethically appropriate.

 

Unethical citation practices, including citation manipulation, excessive self-citation, citation stacking, or inclusion of irrelevant references intended to artificially increase citation metrics, are prohibited.

Authors should:

·         cite relevant and reliable scholarly sources;

·         ensure that all cited works have been reviewed and verified;

·         avoid citing retracted or unreliable sources unless clearly justified;

·         include DOI information where available;

·         avoid generating citations solely through artificial intelligence (AI) tools without verification; and

·         ensure that all references accurately support the claims made in the manuscript.

The Journal reserves the right to reject manuscripts containing unethical or misleading citation practices.

 

Preprint Sharing

JMAR supports responsible scholarly communication and permits the sharing of preprints prior to formal peer review and publication.

A preprint is defined as an author’s version of a manuscript shared publicly before peer review.

Posting a manuscript on a recognized preprint server, institutional repository, or personal academic website will not normally be considered prior publication and will not automatically disqualify a manuscript from consideration by the Journal.

Authors should disclose details of any preprint posting, including DOI or URL information, at the time of submission.

Once the article is formally published, authors are encouraged to update the preprint record with the citation and DOI of the published version.

Preprints may be cited where relevant and properly identified as preprints.

Authors communicating research findings publicly prior to peer review should clearly indicate that the work has not yet undergone formal peer review and that findings may change following the review process.

Corrections, Retractions and Matters Arising

Corrections and Retractions

 

The Journal of Management and Accounting Research (JMAR) is committed to maintaining the integrity, transparency, and reliability of the scholarly record. In exceptional circumstances, it may become necessary to publish corrections, retractions, editorial notices, or related updates to published articles.

Corrections, retractions, or other post-publication notices will be published as separate documents and electronically linked to the original article. Any amendments made to the published article will be clearly described in the relevant notice. The original article will remain accessible as part of the scholarly record unless legal, ethical, or safety considerations require removal.

Authors, readers, reviewers, institutions, or other stakeholders who identify significant errors, ethical concerns, or potential misconduct in a published article are encouraged to contact the editorial office of JMAR through the journal’s official communication channels. All concerns will be reviewed carefully by the Editor-in-Chief and editorial team, and additional expert advice may be sought where appropriate. JMAR follows the principles and recommendations of the Committee on Publication Ethics (COPE) when addressing publication ethics matters.

 

Corrections

Errors that affect the clarity, accuracy, discoverability, or integrity of an article, but do not invalidate the overall findings or conclusions, may be corrected through the publication of a formal Correction notice.

Correction notices will:

 

·         be linked to the original article;

·         clearly describe the nature of the correction;

·         be indexed and permanently accessible.

 

Examples of issues that may require corrections include typographical errors affecting interpretation, author affiliation inaccuracies, citation errors, or minor data presentation mistakes.

 

Retractions

A published article may be retracted where substantial concerns arise regarding the reliability, integrity, originality, ethical compliance, or validity of the research and its conclusions.

Grounds for retraction may include, but are not limited to:

·         research misconduct;

·         plagiarism;

·         duplicate publication;

·         fabricated or falsified data;

·         major methodological errors;

·         unethical research practices;

·         significant undisclosed conflicts of interest.

 

Retraction decisions are made by the Editor-in-Chief in accordance with COPE guidance and established publishing ethics standards. Retractions are intended to correct the scholarly record and should not automatically be interpreted as punitive actions against authors.

Retraction notices will:

remain permanently accessible;

be linked to the original article;

clearly state the reason for retraction;

identify who initiated the retraction where appropriate.

Retracted articles will remain available online to preserve the scholarly record but will be clearly marked as “Retracted.”

 

Editorial Expressions of Concern and Editorial Notes

Editorial Note

An Editorial Note may be issued where concerns have been raised regarding a published article and an inquiry or investigation is ongoing. Editorial Notes are intended to alert readers to potential issues while maintaining procedural fairness.

 

Editorial Expression of Concern

An Editorial Expression of Concern (EEoC) may be published where there is credible evidence of significant concerns affecting the integrity or reliability of a publication, but where the available evidence is inconclusive or an institutional investigation is pending.

EEoCs:

·         are formally published;

·         receive a DOI;

·         are linked to the original article;

·         may later be followed by a correction or retraction.

 

Removal of Published Content

In rare and exceptional situations, JMAR reserves the right to remove published content from its online platforms where:

 

·         the content is defamatory or unlawful;

·         the content infringes intellectual property or privacy rights;

·         a court order or legal directive requires removal;

·         the material presents a serious risk to public safety or legal compliance.

 

Where content is removed, bibliographic information will normally remain available together with a statement explaining the reason for removal.

 

Matters Arising

 

JMAR recognizes the importance of post-publication scholarly discussion in advancing research in management, accounting, finance, economics, governance, and related disciplines.

Post-publication commentary may include:

·         scholarly critique;

·         clarification of methods or interpretations;

·         replication findings;

·         constructive academic debate.

 

At the discretion of the Editor-in-Chief, submitted commentaries may undergo editorial assessment and peer review before publication. Authors of the original article may be invited to submit a formal response, which may be published alongside the commentary.

 

Appeals and Complaints

Policy and Process

JMAR is committed to fair, transparent, and unbiased editorial procedures. Authors, reviewers, and readers may submit appeals or complaints relating to editorial decisions, publication ethics, or journal processes.

Complaints should initially be directed to the Editor-in-Chief or the handling editor responsible for the manuscript. Where the complaint involves the Editor-in-Chief or presents a conflict of interest, the matter may be handled by the publisher or an independent editorial representative.

All appeals and complaints will be handled confidentially and in accordance with COPE recommendations.

Appeal Against Editorial Decisions

Authors may appeal editorial decisions, including manuscript rejection, by submitting a detailed and evidence-based explanation to the editorial office.

The Editor-in-Chief may:

  • uphold the original decision;
  • seek additional independent peer review;
  • reconsider the manuscript.

The decision reached after appeal review will be considered final. Submission of an appeal does not guarantee reconsideration or acceptance.

Complaints About Editorial Processes

Complaints relating to editorial procedures, peer review delays, communication concerns, or administrative handling will be investigated by the editorial office.

Where appropriate, corrective measures may be implemented to improve editorial quality and efficiency.

Complaints Related to Publication Ethics

Complaints concerning research misconduct, plagiarism, authorship disputes, reviewer misconduct, citation manipulation, or ethical violations will be investigated in accordance with COPE guidelines.

The journal may consult relevant institutions, ethics committees, or external experts where necessary. Appropriate editorial action may include rejection, correction, retraction, or institutional notification.

Predatory Journals and References

JMAR strongly encourages authors to use credible, peer-reviewed, and ethically published scholarly sources.

Authors should exercise caution when citing material published in predatory or deceptive journals that lack appropriate editorial standards, peer review practices, transparency, or publishing ethics.

References from questionable or predatory sources may negatively affect the scholarly quality and credibility of a submission. The editorial team reserves the right to request removal or replacement of unreliable references.

Authors are encouraged to consult recognized scholarly publishing and indexing organizations, including:

  • Committee on Publication Ethics (COPE);
  • Directory of Open Access Journals (DOAJ);
  • Open Access Scholarly Publishers Association (OASPA);
  • recognized indexing and abstracting databases.

Artificial Intelligence (AI)

JMAR recognizes the growing use of Artificial Intelligence (AI) technologies in academic research and scholarly publishing. The journal supports responsible, transparent, and ethical use of AI tools while maintaining human accountability for all published content.

AI Authorship

Artificial intelligence tools, including Large Language Models (LLMs) such as ChatGPT and similar systems, cannot be listed as authors or co-authors of manuscripts submitted to JMAR.

Authorship requires:

  • intellectual responsibility;
  • accountability for the integrity and accuracy of the work;
  • the ability to approve the final manuscript;
  • responsibility for responding to editorial and ethical inquiries.

Because AI systems cannot assume these responsibilities, only human contributors may qualify for authorship.

Authors who use AI tools for generating, organizing, summarizing, translating, or editing content must disclose such use appropriately within the manuscript where relevant.

The use of AI-assisted language editing for grammar, readability, spelling, punctuation, or formatting improvements does not generally require disclosure, provided that:

  • the intellectual content remains entirely the responsibility of the authors;
  • the authors review and approve all AI-assisted changes;
  • no fabricated references, inaccurate claims, or misleading content are introduced.

Authors remain fully responsible for the accuracy, originality, and integrity of all submitted content, including any material generated or assisted by AI tools.

Generative AI Images and Visual Content

JMAR does not generally permit the submission of AI-generated images, figures, illustrations, or visual content where authenticity, originality, copyright ownership, or research integrity cannot be adequately verified.

Exceptions may be considered only where:

  • the manuscript specifically discusses AI technologies;
  • the generated visual content is essential to the scholarly contribution;
  • the use of AI is transparently disclosed;
  • all applicable copyright, ethical, and licensing requirements are satisfied.

Any approved AI-generated visual content must be clearly labelled within the manuscript.

The use of non-generative AI tools for image enhancement, formatting, or technical improvement should also be disclosed where relevant.

AI Use by Peer Reviewers

Peer reviewers are expected to maintain strict confidentiality regarding manuscripts under review.

Reviewers must not upload submitted manuscripts, unpublished data, or confidential materials into public or commercial generative AI systems without explicit permission from the journal.

If reviewers use AI tools in any capacity to assist with their review, they must:

  • ensure confidentiality is protected;
  • critically evaluate all AI-generated outputs;
  • disclose such use transparently to the editor where appropriate.

The final peer review report and all editorial judgments remain entirely the responsibility of the human reviewer.

Ethics and Research Integrity

Informed Consent

For research involving human participants, authors must ensure that informed consent was obtained where required by institutional, national, or international ethical standards.

Participants must be informed regarding:

  • the nature and purpose of the research;
  • use of personal or identifiable information;
  • publication of sensitive data where applicable.

Identifiable information such as names, photographs, personal identifiers, or confidential organizational information should not be published unless explicit consent has been obtained.

In management, accounting, finance, economics, and social science research, informed consent is particularly important for:

  • interviews;
  • surveys;
  • case studies;
  • organizational field research;
  • qualitative investigations involving individuals or institutions.

Where data are anonymized and individual participants cannot reasonably be identified, formal consent for publication may not be necessary, subject to applicable ethical standards.

Data Protection, Confidentiality and Privacy

Authors must protect the confidentiality and privacy of research participants, organizations, institutions, and datasets.

Sensitive organizational, financial, commercial, or personal information must be handled responsibly and in accordance with relevant data protection regulations and institutional ethics policies.

Authors should ensure that:

  • confidential data are anonymized where appropriate;
  • participant identities are protected;
  • organizational permissions are obtained when necessary.

Consent to Participate

For all studies involving human participants, authors must confirm that informed consent to participate was obtained where applicable.

Examples include:

  • interviews with managers, employees, auditors, accountants, policymakers, or stakeholders;
  • questionnaire-based research;
  • focus groups;
  • experimental and behavioral studies.

A statement regarding consent procedures should be included within the manuscript where relevant.

Consent to Publish

Where identifiable information, case materials, quotations, institutional data, or participant-specific content are included, authors must obtain consent for publication where necessary.

Ethical Responsibilities of Authors

Authors submitting to JMAR must ensure that their work:

  • is original and not under simultaneous consideration elsewhere;
  • complies with accepted standards of academic integrity;
  • accurately represents data, findings, and interpretations;
  • avoids fabrication, falsification, plagiarism, and inappropriate citation practices;
  • properly acknowledges all sources;
  • complies with applicable ethical and institutional requirements.

The journal may use plagiarism detection software to evaluate submissions.

Authors should retain research data and supporting documentation and be prepared to provide materials upon reasonable editorial request.

Research Involving Human Participants

Research involving human participants, organizational members, consumers, employees, investors, policymakers, or other individuals should comply with recognized ethical principles and institutional review requirements.

Authors should include an ethics statement indicating:

  • whether ethics approval was obtained;
  • the approving institution or committee where applicable;
  • whether informed consent was secured.

Where formal ethics approval was not required, authors should clearly state this and provide justification where appropriate.

Ethics Approval

Studies involving human participants should receive approval or exemption from an appropriate institutional ethics committee or review board where required.

Examples of research that may require ethics review include:

  • behavioral studies;
  • experimental research;
  • interview-based studies;
  • organizational fieldwork;
  • research involving confidential or sensitive participant data.

Authors should provide:

  • the name of the approving institution or ethics committee;
  • approval or reference number where applicable.

Standards of Reporting

Authors are encouraged to report research transparently and comprehensively.

Where applicable, authors should follow recognized reporting standards relevant to their methodology, including:

  • PRISMA for systematic reviews and meta-analyses;
  • STROBE for observational studies;
  • CONSORT for experimental studies;
  • COREQ or SRQR for qualitative research.

Authors should also comply with the Journal of Management and Accounting Research Instructions for Authors.

Sex and Gender in Research

Where relevant to the study design and research context, authors are encouraged to consider sex and gender dimensions in research design, analysis, interpretation, and reporting.

Authors should use the terms “sex” and “gender” accurately and appropriately and explain where these factors are relevant to the research outcomes.

Dual Use Research and Misuse Concerns

JMAR recognizes that some research findings may potentially be misused or create legal, financial, technological, organizational, or societal risks.

Where relevant, authors should:

  • comply with institutional and regulatory requirements;
  • identify significant ethical or societal risks;
  • ensure responsible reporting of sensitive findings.

The journal reserves the right to seek additional ethical review or expert consultation where concerns arise regarding potential misuse of research.

Summary of Requirements

Authors should include relevant declarations within their manuscripts where applicable, including:

  • Funding;
  • Conflicts of Interest/Competing Interests;
  • Ethics Approval;
  • Consent to Participate;
  • Consent to Publish;
  • Data Availability;
  • Author Contributions.

If a section is not applicable, authors should indicate “Not Applicable.”

Authors are solely responsible for the accuracy and completeness of all declarations provided in their manuscripts. The Editor-in-Chief reserves the right to reject submissions that fail to comply with the ethical and editorial standards of JMAR.

Digital Image Integrity

The Journal of Management and Accounting Research (JMAR) is committed to maintaining the integrity, transparency, and authenticity of all research materials published in the journal. While image manipulation concerns are more common in scientific and laboratory-based disciplines, JMAR also recognizes the importance of ethical handling of visual materials such as charts, graphs, statistical outputs, conceptual frameworks, screenshots, dashboards, archival images, interview evidence, survey instruments, and other visual research materials commonly used in management, accounting, finance, economics, and social science research.

Authors must ensure that all visual materials accurately represent the original data and findings without misleading enhancement, distortion, fabrication, or selective omission.

Editors may request original or unprocessed files during peer review or post-publication investigations where concerns regarding authenticity, manipulation, or data integrity arise. Failure to provide original files or supporting evidence may result in delays in review, rejection of the manuscript, publication of corrections, or retraction where appropriate.

Authors are strongly encouraged to securely retain original research data, statistical outputs, software logs, coding files, and visual materials for a reasonable period after publication to facilitate verification and reproducibility.

1. General Guidelines for Visual Materials

• All figures, graphs, charts, tables, screenshots, and visual representations must accurately reflect the original data and findings.

• Authors must not manipulate, fabricate, selectively remove, or exaggerate information in visual materials in a manner that could mislead readers.

• Adjustments to brightness, contrast, colour, scaling, cropping, or formatting should be applied uniformly and must not alter the interpretation of the data.

• Images, screenshots, graphs, or visual outputs originating from different datasets, time periods, or analytical procedures should be clearly identified and appropriately labelled.

• Authors should avoid the use of editing tools or software functions that intentionally alter or falsify visual evidence.

• All visual materials included in the manuscript should be of sufficient quality, clarity, and resolution for peer review and publication.

• Authors must be prepared to provide original, uncropped, or unprocessed files upon request by the Editor-in-Chief or reviewers.

2. Use of Software, Analytical Tools, and Visualization Platforms

• Authors should clearly identify all software, analytical packages, visualization tools, and platforms used for data analysis and figure generation, including version numbers where applicable.

• Where custom scripts, coding procedures, artificial intelligence tools, or automated visualization methods are used, authors should provide sufficient methodological detail to ensure transparency and reproducibility.

• Authors are encouraged to make coding scripts, analytical syntax, and visualization procedures available in recognized repositories where appropriate.

• Any use of artificial intelligence or automated systems for generating visual outputs must comply with the journal’s Artificial Intelligence (AI) policy.

3. Statistical Outputs, Tables, and Graphical Presentations

• Statistical outputs presented in figures, charts, or tables must correspond accurately with the reported analyses and underlying datasets.

• Authors should avoid selective reporting of statistical findings, including omission of relevant variables, outliers, controls, or contradictory results.

• Graphical representations must use appropriate scales, labels, legends, and units to avoid misleading interpretation.

• Comparative visualizations should be presented consistently to enable accurate comparison between datasets, groups, or time periods.

• Excessive enhancement, distortion of scales, or misleading graphical formatting intended to exaggerate findings is not permitted.

4. Screenshots, Interfaces, and Digital Evidence

• Screenshots of software interfaces, dashboards, online platforms, financial systems, or digital evidence should be authentic and accurately represent the original source.

• Sensitive, confidential, or personally identifiable information must be removed or anonymized before submission.

• Any modifications made to screenshots or digital visuals for privacy or formatting purposes must not alter the substantive meaning of the evidence.

• Authors must ensure that they possess the necessary permissions and legal rights to reproduce screenshots, interfaces, copyrighted images, or proprietary materials.

These guidelines are intended to promote transparency, reproducibility, and trust in published research while ensuring that all visual materials accurately represent the underlying scholarly work.

Data Availability and Standards of Reporting

Data Availability Statement

The Journal of Management and Accounting Research (JMAR) recognizes that transparency and reproducibility are fundamental principles of high-quality scholarly research. Authors are therefore encouraged to ensure that the data, analytical procedures, and supporting materials underlying their findings are accessible, verifiable, and adequately documented.

Authors must include a Data Availability Statement within their manuscript specifying the availability of the data supporting the findings of the study. The statement should clearly indicate whether the data are:

• publicly available in a repository; • available from the corresponding author upon reasonable request; • included within the manuscript or supplementary materials; or • restricted due to confidentiality, privacy, legal, ethical, institutional, or commercial considerations.

JMAR does not mandate public sharing of all datasets; however, authors are expected to maintain transparency regarding data accessibility and any applicable restrictions.

Where possible, authors are encouraged to deposit datasets, statistical outputs, coding files, instruments, interview protocols, survey questionnaires, and supplementary research materials in recognized institutional or public repositories.

Authors should ensure that shared data are appropriately anonymized, particularly in studies involving human participants, confidential organizational information, or sensitive financial and managerial data.

For manuscripts submitted under double-blind peer review, authors must ensure that shared datasets and repository links do not reveal author identities.

The Editor-in-Chief may request access to underlying datasets, statistical analyses, coding procedures, or supporting materials during peer review or post-publication investigations where concerns regarding reliability, reproducibility, or research integrity arise.

Standards of Reporting

JMAR encourages complete, transparent, and rigorous reporting of scholarly research. Authors are expected to follow recognized reporting standards, methodological conventions, and disciplinary best practices relevant to their study design and research methodology.

Depending on the nature of the research, authors are encouraged to consult internationally recognized reporting guidelines, including but not limited to:

• Systematic Reviews and Meta-Analyses: PRISMA • Observational and Survey-Based Studies: STROBE • Qualitative Research: SRQR and COREQ • Case Studies and Case Reports: CARE • Economic Evaluations and Financial Analysis: CHEERS • Randomized and Experimental Studies: CONSORT • Diagnostic and Predictive Studies: STARD and TRIPOD • Quality Improvement Research: SQUIRE • Clinical Practice and Policy Guidelines: AGREE and RIGHT

Authors should ensure that manuscripts provide sufficient methodological detail to allow readers and reviewers to understand, evaluate, and where appropriate, replicate the study.

This includes clear reporting of:

• research design and methodology; • sampling procedures and participant selection; • measurement instruments and data collection procedures; • statistical analyses and analytical techniques; • theoretical frameworks and conceptual models; • limitations of the study; and • ethical considerations where applicable.

The journal reserves the right to request additional reporting checklists, supplementary files, raw data, analytical outputs, or methodological clarification during the peer review and editorial process.

Peer Review

Introduction

All manuscripts submitted to the Journal of Management and Accounting Research (JMAR) undergo a rigorous editorial and peer review process to ensure the publication of high-quality, original, ethical, and impactful scholarly research. The journal is committed to maintaining academic integrity, transparency, objectivity, and fairness throughout the review process.

Research articles and most other manuscript categories submitted to JMAR are evaluated through peer review by independent experts in the relevant field of study. The journal may adopt single-anonymized, double-anonymized, transparent, or other peer review models as determined by the editorial policy of the journal.

 

Peer Review Policy

All submissions are initially screened by the editorial office for completeness, compliance with the journal’s submission guidelines, relevance to the journal’s scope, originality, and adherence to publication ethics.

Following the preliminary assessment, manuscripts deemed suitable are assigned to an Editor or Associate Editor with expertise relevant to the subject area. The assigned Editor evaluates whether the manuscript should proceed for peer review.

Where an Editor has any conflict of interest with a submitted manuscript, including personal, professional, institutional, or financial relationships with the authors or research, the manuscript will be reassigned to another qualified Editor.

Manuscripts selected for peer review are normally evaluated by at least two independent reviewers with relevant subject expertise. Editorial decisions are based on reviewer evaluations, editorial judgment, methodological rigor, theoretical contribution, originality, clarity, ethical compliance, and relevance to the field.

Editors are not bound solely by reviewer recommendations and may reach decisions independently where justified. A manuscript may be rejected based on serious concerns identified by a reviewer or the Editor, including concerns regarding originality, methodological validity, ethical standards, data reliability, plagiarism, or scholarly contribution.

Authors will receive the editorial decision together with reviewer comments, where applicable.

AI Use by Peer Reviewers

Peer reviewers play a critical role in ensuring the quality, credibility, and integrity of published research. Peer review relies on expert human judgment, subject expertise, critical reasoning, and professional accountability.

Reviewers must not upload submitted manuscripts, supplementary materials, datasets, or confidential editorial information into generative artificial intelligence (AI) tools or external automated systems, as manuscripts may contain confidential, unpublished, proprietary, or sensitive information.

If reviewers use AI-assisted tools in a limited capacity to support language refinement or administrative aspects of review preparation, such use must not compromise confidentiality, objectivity, or independent scholarly judgment.

Any use of AI tools that materially contributes to the review process should be transparently disclosed to the Editor in the reviewer comments.

Reviewers remain fully responsible and accountable for the content, accuracy, integrity, and recommendations contained in their review reports.

Peer Reviewer Selection

Selection of peer reviewers is a critical component of the editorial process. Reviewers are selected based on factors including:

• subject expertise and scholarly competence; • publication and research experience; • methodological knowledge; • professional reputation; • previous reviewing performance; • absence of conflicts of interest; and • ability to provide objective, timely, and constructive evaluations.

The journal aims to secure at least two independent peer reviewers for research manuscripts wherever reasonably possible.

In exceptional circumstances, particularly in highly specialized or emerging areas of research, a manuscript may be evaluated based on one comprehensive and sufficiently detailed expert review together with editorial assessment.

Editors are encouraged to independently verify reviewer identities and institutional affiliations. Institutional email addresses, ORCID identifiers, Scopus IDs, researcher profiles, or other verifiable credentials may be used to confirm reviewer authenticity.

At least one reviewer should ordinarily be independent from author recommendations.

Reviewer Diversity and Inclusion

JMAR is committed to promoting diversity, equity, inclusion, and international representation in the peer review process.

Editors are encouraged to consider diversity in geographical location, institutional representation, gender, career stage, disciplinary perspective, and methodological expertise when selecting peer reviewers.

Reviewer Misconduct

Reviewer misconduct, including identity fraud, fake reviewer accounts, manipulation of the review process, breach of confidentiality, or submission of false information, constitutes serious publication misconduct.

Any attempt to manipulate the peer review process may result in manuscript rejection, withdrawal of submissions, institutional notification, or other corrective actions deemed appropriate by the journal.

JMAR follows internationally recognized ethical standards and may consult the guidelines of the Committee on Publication Ethics (COPE) when addressing peer review misconduct.

Peer Review Models

The journal may use one or more of the following peer review models:

• Single-anonymized peer review: reviewer identities are concealed from authors while reviewer(s) are aware of author identities.

• Double-anonymized peer review: identities of both authors and reviewers are concealed during the review process.

• Open peer review: reviewer identities may be disclosed with reviewer consent.

• Transparent peer review: peer review reports may be published alongside accepted articles where applicable.

The specific peer review model adopted by the journal will be communicated through the journal’s submission guidelines and editorial procedures.

Peer Reviewer Guidance

The primary objective of peer review is to support fair, evidence-based editorial decision-making and to help authors improve the scholarly quality of their work.

Reviewers are expected to provide constructive, objective, professional, and evidence-based evaluations.

Reviewers should assess manuscripts based on criteria including but not limited to:

• originality and contribution to knowledge; • theoretical significance and conceptual clarity; • relevance to management, accounting, finance, economics, business, or related disciplines; • methodological rigor and appropriateness; • quality and reliability of data analysis; • validity of interpretations and conclusions; • clarity of writing and organization; • adequacy and relevance of references; • ethical compliance and research integrity; and • practical and scholarly implications.

Reviewers should:

• maintain confidentiality of all materials received; • disclose any actual or potential conflicts of interest; • decline review invitations where conflicts exist; • avoid personal criticism or defamatory language; • provide clear reasoning and supporting arguments for recommendations; • avoid coercive or unnecessary citation requests; • avoid using unpublished information for personal advantage; and • complete reviews within the agreed review timeline whenever possible.

Reviewers should immediately notify the Editor if they suspect plagiarism, duplicate publication, fabricated data, manipulated figures, unethical research practices, citation manipulation, AI-generated fraudulent content, or any other form of research or publication misconduct.

The Editor reserves the right to edit or remove inappropriate, offensive, discriminatory, defamatory, or unprofessional comments from reviewer reports.

Editorial Decisions

Editorial decisions may include:

• Accept; • Minor Revision; • Major Revision; • Reject and Resubmit; or • Reject.

The final decision regarding publication rests solely with the Editor-in-Chief or designated handling Editor.

Timeliness of Peer Review

JMAR is committed to maintaining an efficient, fair, and timely peer review process.

Reviewers are expected to respond promptly to invitations and submit review reports within the agreed timeline. Where delays are anticipated, reviewers are encouraged to inform the editorial office so that appropriate arrangements can be made.

Peer Reviewer Recognition

The journal recognizes the valuable contributions of peer reviewers to scholarly publishing.

Where applicable, reviewers may receive formal acknowledgment, certificates of reviewing, ORCID review recognition, or other forms of reviewer credit in accordance with the journal’s policies.

Collections and Special Issues

Special issues, thematic collections, conference-related issues, and invited collections published by JMAR are subject to the same editorial standards, ethical requirements, and peer review procedures as regular submissions.

All manuscripts submitted to special issues or collections undergo independent editorial assessment and peer review in accordance with the journal’s standard policies.

Where Guest Editors or collection editors have conflicts of interest regarding a submission, the manuscript will be handled by an independent Editor to ensure objectivity and fairness.

The journal reserves the right to reject submissions that do not meet the journal’s scholarly, ethical, or quality standards regardless of their inclusion in a special issue or collection.

Act with Integrity

The Journal of Management and Accounting Research (JMAR) expects all editors, reviewers, authors, editorial staff, and publishing stakeholders to uphold the highest standards of integrity, professionalism, honesty, accountability, fairness, and ethical conduct.

All parties involved in the publication process are expected to:

• act honestly and transparently; • comply with applicable ethical, legal, and professional standards; • avoid misconduct, deception, manipulation, discrimination, harassment, or abuse; • maintain confidentiality where required; and • contribute to a respectful and professional scholarly environment.

Any breach of publication ethics, research integrity, peer review integrity, or professional conduct may result in editorial action including rejection, withdrawal, correction, retraction, reporting to institutions, suspension of future submissions, or other appropriate measures.

The journal reserves the right to investigate allegations of misconduct and to take corrective actions in accordance with internationally recognized ethical publishing standards and COPE guidelines where applicable.