DATA SHARING POLICY

How authors make data and materials available, and how participants are protected.

This policy explains how authors of Jurnal Akuntansi dan Keuangan (AKUA) make their data and materials available, and how they protect the people and the organizations that take part in their research. Research in accounting and finance often relies on survey responses, interviews, financial records, and information about companies, clients, and employees. Openness must therefore be balanced with the protection of participants and the confidentiality of organizations.

Policy basis

Share on reasonable request

Statement

Required for every research article

Repository deposit

Encouraged, not required

Peer review of data

None

◆ The policy at a glance

Item	Policy of AKUA
Policy basis	Data and materials are shared on reasonable request.
Data Availability Statement	Required for every research article.
Where the statement goes	The Acknowledgements section of the manuscript.
Deposit in a repository	Not required, but encouraged when it is ethically appropriate.
Data about participants	Shared only when it is ethically appropriate, when participants cannot be identified, and when their consent allows it.
Peer review of data	None. Authors are responsible for the soundness of their data.

1. Policy Basis

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By submitting a manuscript, authors agree to share the supporting data and materials with other researchers on reasonable request.

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Authors judge whether a request is reasonable. They consider the purpose of the request and the protection of the participants.

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Editors have independent rights. Authors must give data to the editors during the review, and after publication when a concern about integrity is examined under the Allegations of Misconduct policy.

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Authors should keep their data for a reasonable period after publication.

2. Data Availability Statement

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Every research article needs a Data Availability Statement.

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The template has no separate section for it. Put the statement in the Acknowledgements, together with the statements on funding and on competing interests.

◆ The statement should cover

Whether the supporting data and materials are available.

Where and how they can be obtained, for example in a repository with a persistent identifier, in supplementary files, or from the corresponding author.

The reason, if the data cannot be shared, such as protection of participants, conditions of consent, or restrictions of an organization or of a data provider.

Examples of statements are given in section 8.

3. Citing Data

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Authors must cite the datasets that they use or refer to. This includes their own deposited datasets and data from other sources.

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Cite a dataset in the reference list, in the format of the journal (see Manuscript Preparation). Include a DOI or a persistent link when one exists.

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For an external source, for example official statistics, filings and reports of companies, or a licensed database, name the source and describe the conditions of access.

4. Ethical Limits and Protection of Participants

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Share data only when it is ethically appropriate. Authors need not share data when sharing would breach the protection of human participants, or would raise a concern about ethics, privacy, or security.

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Respect the consent that the participants gave.

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Take extra care with minors. Their parents or guardians, and the institution concerned, must approve how the data are used and shared.

How to handle each type of data

Questionnaire and survey responses

Share the data anonymized. Remove names, national identity numbers, employee numbers, client numbers, and other direct identifiers. Check whether a small group, a rare characteristic, or a combination of industry, firm size, region, and position could identify someone.

Interviews, focus groups, and recordings

Usually not shared in full. Share anonymized excerpts, the coding scheme, or the interview guide. Share recordings only with the clear consent of the participants.

Financial and archival data from public or licensed sources

Name the source and describe the conditions of access. Share the dataset when the source allows it. When the terms of the provider limit redistribution, say so in the Data Availability Statement.

Research instruments

Questionnaires, interview guides, observation sheets, experiment materials, and case protocols are encouraged as supplementary material, if the authors hold the right to publish them. See the section on third party material on the Licensing page.

Analysis scripts, syntax, and models

Sharing is encouraged, so that others can check and repeat the analysis.

Data about organizations, clients, and employees

Share only if the organizations or persons cannot be identified, or if they agreed to be named. Do not share the confidential information of an organization without its permission.

Keep participant data confidential

Participant data must be kept confidential (see Publication Ethics). Authors must not upload personal data of participants to generative AI tools (see Generative AI Policies).

5. Repositories and Licenses for Data

Authors are encouraged to deposit the data that they can share in a trusted repository that assigns a persistent identifier, such as a DOI. Examples are the following.

ZenodoOpen Science FrameworkFigshareMendeley DataInstitutional repositories

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Deposit is not mandatory.

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Authors should attach a clear license to the deposited data, so that the terms of reuse are known.

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The CC BY 4.0 license of the journal covers the published article only. It does not cover datasets that are held elsewhere (see Licensing).

6. Information at Submission

Authors state whether a dataset exists

The Data Availability Statement goes in the Acknowledgements

Editors and reviewers may ask for data or materials

Other researchers may ask for the supporting data

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When they submit the manuscript, authors state whether a dataset is associated with it.

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If so, they give a DOI (including a preregistered DOI), a hyperlink, or another persistent identifier.

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Put this information in the comments to the editor and in the Data Availability Statement of the manuscript.

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Authors who give a preregistered DOI must be ready to provide, on request, the reviewer URL of their deposit.

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Supplementary files are uploaded together with the manuscript.

7. Review and Responsibility

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Datasets are not formally peer reviewed. Authors are responsible for the soundness of their data, and errors remain with the producers of the data.

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Reviewers may ask for the data or materials that they need to evaluate the manuscript.

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A significant error in the data that is found after publication is handled under the Correction and Retraction policy.

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A false Data Availability Statement, or data that are withheld without a legitimate reason when the editors ask for them, may be handled under the Allegations of Misconduct policy.

8. Example Statements

The following statements are examples. Adapt them to your own study, and replace the text in square brackets.

Available on request

The anonymized dataset that supports the findings of this study is available from the corresponding author on reasonable request.

Deposited in a repository

The dataset and the research instruments that support the findings of this study are available in [name of the repository] at [DOI or persistent link].

Not available

The recordings and the transcripts of the interviews cannot be shared, because the participants did not consent to their release and could be identified from the content. The interview guide is provided as supplementary material.

Included in the article

All data that support the findings of this study are presented in the article.

Licensed data from a provider

The data were obtained from [name of the data provider] under a license that does not allow redistribution. The conditions of access are described at [link]. The authors can share [the list of sample firms and the definitions of the variables] on reasonable request.

Related Pages and Enquiries

Page	Relevance to data sharing
Manuscript Preparation	Format of the Acknowledgements and of the reference list
Publication Ethics	Confidentiality and the protection of participants
Plagiarism Policy	Research integrity
Licensing	The license of the article and third party material
Generative AI Policies	No upload of participant data to AI tools