Ethical Charter of the Strategic Management Accounting Scientific Journal

The Strategic Management Accounting Scientific Journal operates with the mission of selecting and publishing the highest-quality research in the fields of accounting and management accounting. To achieve this goal, the process of reviewing and publishing research articles must be conducted with precision and impartiality.

Maintaining fairness in the review and publication process fosters trust among all stakeholders and strengthens the journal's reputation and credibility. Therefore, this ethical charter has been designed to uphold trust and integrity in the evaluation and publication process.

Ethical Guidelines for Authors

The article submitted to the Strategic Management Accounting Journal must be original and unpublished.

Authors must not submit an article that is under review (in whole or in part) at another journal, nor can they simultaneously submit an article already under review by this journal to another publication.

The submitted article, in whole or in part, must not have been previously published or accepted for publication in any language.

The article must clearly identify the source and originality of all datasets used. If proprietary datasets have been used elsewhere—either by the same author or another researcher—the article must properly cite both published and unpublished works.

Authors must not resubmit an article that has previously been submitted, reviewed, and rejected by this journal. If an author wishes to submit a revised version of a previously rejected manuscript, they must clearly justify the resubmission to the editor. Resubmission is only permitted under special circumstances.

Plagiarism

Upon submission, an email notification will be sent to all authors listed in the manuscript. The inclusion of an author's name implies their significant contribution to the article. If any individual has been wrongfully credited without actual involvement, they must immediately report the issue via the received email.

All authors are fully responsible for the originality of their work. The journal reserves the right to investigate any suspected cases of plagiarism.

Cases of plagiarism or other academic misconduct will be thoroughly reviewed by the journal's authorities. To protect the integrity of research and the efforts of other scholars, any instance of plagiarism will be strictly addressed according to its severity, with no tolerance or leniency.

Double-Blind Peer Review

The journal follows a double-blind peer review process, ensuring that authors and reviewers remain anonymous to each other. Authors must respect the confidentiality of the review process and must not disclose their identities to the reviewers, and vice versa.

Co-Authorship

All listed authors must have made significant contributions to the research and be accountable for the results.

Authorship credit should be allocated fairly, based on each contributor's role in different aspects of the research.

Authors must take responsibility for their work and claim authorship only for research they have actively conducted or contributed to.

In multi-author papers that are substantially derived from a student’s thesis or dissertation, the student’s name should typically be listed as the primary co-author.

The corresponding author must share the manuscript draft with all co-authors, obtain their approval, and ensure their consent for submission and publication.