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ALLEGATIONS OF MISCONDUCT
How Jurnal Akuntansi dan Keuangan receives and assesses concerns about research integrity and publication ethics.
This page explains how Jurnal Akuntansi dan Keuangan (AKUA) receives and assesses concerns about research integrity or publication ethics, whether the concern is raised before or after publication.
A report starts an assessment
Submitting a report starts an assessment. It does not by itself establish that misconduct has occurred.
Send a report to
The editorial office, jurnal.akua@gmail.com
Subject line
Integrity Concern, followed by the article or submission identifier
Anonymous reports
Assessed if they are specific and verifiable
Retaliation
Not accepted against a reporter who acts in good faith
◆ How a report is handled
1
The report is received and recorded
2
An editor without a conflict makes the initial assessment
3
Fairness, preliminary checks, and referral
4
Investigation, where it is needed
5
An outcome that is proportionate to the case
Examples of Concerns and Applicable Policies
| Example of concern | Applicable policy |
|---|---|
| Plagiarism, text recycling, fabricated or falsified data, manipulated images, fabricated references, or duplicate publication | Plagiarism Policy |
| Gift, guest, or ghost authorship, and authorship disputes | Authorship and Contributorship |
| An undeclared competing interest | Conflicts of Interest |
| Undisclosed or prohibited use of generative AI tools | Generative AI Policies |
| Research without the required permission or consent, or a breach of the privacy of participants, including respondents, interviewees, and minors | Publication Ethics |
| Manipulation of peer review, or a breach of confidentiality by an editor or a reviewer | Publication Ethics and Peer Review Process |
1. Submitting a Report
2. Initial Assessment
1
The editorial office records every report and, where contact details exist, confirms that it was received.
2
An editor who has no conflict of interest decides whether the concern falls within the remit of the journal, whether it contains enough detail, and whether the reporter must clarify it.
3
Reports are judged on their substance and not on the status of the reporter.
4
An anonymous report can be assessed if it is specific and is supported by information that can be verified.
5
A report that is not supported may be closed. It can be reconsidered if new evidence is provided.
3. Fairness, Preliminary Checks, and Referral
◆
The subjects of a specific concern normally have an opportunity to respond, subject to safeguards that protect the process and the people who are involved.
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The journal may carry out limited preliminary checks before it contacts the parties, for example to preserve evidence or to protect research participants.
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The editorial processing of the manuscript or the article may be paused while a credible concern is assessed. This is a precaution and it is not a finding of misconduct.
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A matter that is beyond the authority of the journal may be referred to one of the following.
The institution of the authorsThe funderAnother competent body
4. Investigation and Outcomes
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An editor who has no conflict of interest leads a case that needs a closer examination.
◆
The editor may consult members of the Editorial Board or independent experts.
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The authors and other persons who are concerned are asked to explain their actions and, where relevant, to provide data, documents, or permissions.
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Decisions are based on evidence and are proportionate to the seriousness of the case.
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The journal keeps a confidential record of the report and of the steps that were taken.
Actions on a published article follow the Correction and Retraction policy. Scholarly comments on a published article can be raised on the Post Publication Discussion page.
5. Confidentiality and Protection of Reporters
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Reports are handled confidentially, and they are shared only with the people who are needed to assess them.
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The identity of a reporter who acts in good faith is kept confidential as far as possible.
◆
Retaliation against a reporter who acts in good faith is not accepted.
Reports must be made in good faith
A report that is knowingly false or malicious is itself a breach of publication ethics.
Related Policies and Enquiries
| Topic | Page |
|---|---|
| Ethical duties of all parties | Publication Ethics |
| Plagiarism and research integrity | Plagiarism Policy |
| Corrections and retractions | Correction and Retraction |
| Discussion after publication | Post Publication Discussion |
Report a concern or ask a question
Write to the AKUA editorial office at jurnal.akua@gmail.com. For a report, use the subject line Integrity Concern: [Article or Submission Identifier].
Publication EthicsCorrection and RetractionPlagiarism Policy
